Issued shares
Key takeaways – Issued shares are the total shares a company has actually sold or distributed to shareholders (including insiders, institutions and the company…
ISDA Master Agreement
• The ISDA Master Agreement is the industry-standard contract that governs over‑the‑counter (OTC) derivatives between two counterparties. – It standardizes key legal terms (governing…
IRS Publication 463
Overview IRS Publication 463, “Travel, Gift, and Car Expenses,” explains which business-related travel, gift, meal, and vehicle costs individual taxpayers may deduct and how…
Irrevocable Letter of Credit (ILOC)
Key takeaways – An irrevocable letter of credit (ILOC) is a bank-issued promise to pay a seller if the buyer fails to do so.…
iron butterfly
• An iron butterfly (or “iron fly”) is a limited-risk, limited-reward options strategy that profits when the underlying stays near a target price and…
IRA
An individual retirement account (IRA)—officially an individual retirement arrangement with the IRS—is a tax-advantaged savings vehicle individuals with earned income use to save and…
IPO
• An IPO (initial public offering) is the first sale of a private company’s shares to the general public and the process by which…
IOU
Key takeaways – An IOU (“I owe you”) is a simple written acknowledgment that one party owes money to another. – IOUs are informal:…
Investor
An investor is any person or entity that commits money (capital) with the expectation of receiving financial returns. Investors deploy capital into instruments such…
Investor Relations (IR)
Investor Relations (IR) is the corporate function that gathers, prepares and delivers accurate, timely information about a company’s strategy, operations and financial performance to…