ONTOLOGY EXPLORER
face amount certificate company
<https://spec.edmcouncil.org/fibo/ontology/FBC/FunctionalEntities/FinancialServicesEntities/FaceAmountCertificateCompany>
プロパティと値
| プロパティ | 値 |
|---|---|
| type | Class |
| label | "face amount certificate company" |
| subClassOf | InvestmentCompany |
| disjointWith | ManagementCompany |
| definition | "investment company which is engaged or proposes to engage in the business of issuing face-amount certificates of the installment type, or which has been engaged in such business and has any such certificate outstanding" |
| definitionOrigin | "Section 4, definition of investment companies, Investment Company Act of 1940 as amended and approved as of 3 January 2012, see https://www.sec.gov/about/laws/ica40.pdf" |
| explanatoryNote | "An investor may enter into a contract with an issuer of a face amount certificate to contract to receive a stated or fixed amount of money (the face amount) at a stated date in the future. In exchange for this future sum, the investor must deposit an agreed lump sum or make scheduled installment payments over time. Face amount certificates are rarely issued these days, as most of the tax advantages that the investment once offered have been lost through changes in the tax laws." |
この項目への参照
このグラフ内での参照はありません。