Definition Of Voting Trust Certificate
Summary A voting trust certificate is a document issued by a limited‑life trust to shareholders who temporarily transfer their common shares into the trust.…
Vostro Account
Key takeaways – A vostro account is an account a correspondent (host) bank holds on behalf of another (respondent) bank, typically in the host…
Vortex Indicator Vi
Overview – The Vortex Indicator (VI) is a technical analysis oscillator composed of two lines: VI+ (uptrend) and VI– (downtrend). It was introduced by…
Voodoo Economics
Introduction “Voodoo economics” is a pejorative label first used by George H.W. Bush during the 1980 Republican presidential primaries to describe Ronald Reagan’s economic…
Voodoo Accounting
Key takeaways – Voodoo accounting refers to creative, unethical accounting maneuvers used to inflate profits or hide losses. – Common techniques include premature revenue…
Vomma
Vomma (also called volga) is a second‑order option Greek that measures how an option’s vega changes as implied volatility (σ) changes. In plain terms,…
Voluntary Export Restraint Ver
A voluntary export restraint (VER) is an agreement in which an exporting country (or exporters in that country) voluntarily limits the quantity of a…
Voluntary Employees Beneficiary Association Veba Plan
A Voluntary Employees’ Beneficiary Association (VEBA) is a tax‑exempt trust (Internal Revenue Code Section 501(c)(9)) set up by an employer, union, or group of…
Voluntary Compliance
Voluntary compliance is the principle that taxpayers will prepare and file truthful, accurate tax returns and pay any tax due without the government having…
Voluntary Termination
Voluntary termination most commonly refers to an employee’s decision to leave a job on their own accord (resignation). It can also mean an individual’s…