Regulation D
Refers to United States securities law regulation (17 CFR §§ …
Category: Finance
Revenue Recognition
Publicly traded companies must comply with revenue recognition rules before …
Revlon Duties
In Revlon, Inc. v. MacAndrews & Forbes Holding, Inc., 506 …
Rights Offering, Rights Issue
An offering of ‘rights,’ usually to existing shareholders to buy …
Round-Trip Transaction
Three meanings, the first a transaction that is illusory, where …
Runoff Insurance
An insurance policy purchased to cover future claims related to …
S-1, Form
See Prospectus.
Salami Slicing
This has two meanings. The analogy is to the way …
Sarbanes Oxley Act
Also known as SOX and SarbOx, 18 U.S.C. §1514A was …
SBIC
A Small Business Investment Company, a business licensed by the …