Equity investment definition
What are equity investments? | BlackRock
Equity investments are made to support the achievement of government policy objectives – the purpose of an equity investment could be to: put money aside for future expenditure (e.g. Future Fund, which is a financial asset fund set up to provide for unfunded superannuation liabilities)
[DOCX File]Frequently asked questions - Equity investments
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Also referred to as equities, or equity securities, common stock represents units of ownership in a publicly held corporation. Shareholders typically have rights to vote and to receive dividends. Claims of common stock holders are subordinate to claims of creditors, bond holders, and preferred stock holders.
[DOCX File]Statement of Statutory Accounting Principles No.
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Equity exposures, excluding exposures to an investment firm that would meet the definition of a traditional securitization in § 628.2 were it not for the application of paragraph (8) of that definition and has greater than immaterial leverage, to
[DOCX File]Simple risk-weight approach (SRWA)
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to state that reported equity. method. losses of an . investment in a subsidiary controlled or affiliated entity (SCA) would not . create a. negative. value. in the SCA investment, thus stopping . the . reporting of the. equity method losses . at zero. However, to the extent there was a financial guarantee or commitment, it would. require ...
[DOCX File]Statutory Accounting Principles Working Group
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Pursuant to the intent of to capture investments with bond-like cash flows, the scope of SSAP No. 43R does not include equity instruments, investments with underlying assets that include equity instruments or any structures representing an equity interest (e.g., joint ventures, limited liability companies, partnerships) in which the cash flow ...
[DOCX File]Explanation of Investment and Deposit Types
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The entity shall reassess at each reporting period whether the equity investment without a readily determinable fair value qualifies to be measure with this guidance. The U.S. GAAP fair value definition, as well as the definition for readily determinable fair value and the ability to use net asset value has been adopted for statutory accounting:
[DOCX File]Statutory Accounting Principles Working Group
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This definition includes: Publicly traded common stocks; ... as of the date the investment becomes qualified for equity method accounting. A reporting entity can subscribe for the purchase of stock, but not be required to make payment until a later time. Transactions of …
[DOCX File]Statutory Accounting Principles Working Group
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The definition of a bond, per paragraph 3, does not include equity/fund investments, such as mutual funds or exchange-traded funds. However, the following types of SVO-identified investments are provided special statutory accounting treatment and are included within the scope of this statement.
[DOCX File]Statutory Accounting Principles Working Group
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This term includes any qualified equity investment that does not meet the provisions of item (1) of this definition if the investment was a qualified equity investment in the hands of a prior holder. Qualified Low- Income Community Investment (QLICI): any capital or equity investment in, or loan to, any qualified active low-income community ...
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