Record Date.

A record date is the date on which a company’s shareholders are recorded in its shareholder register. This date is used to determine which shareholders are eligible to receive a dividend. A shareholder must be on the company’s register on the record date to receive the dividend. The record date is usually two business days … Read more


An impound account is a savings account that a lender requires a borrower to deposit money into in order to cover future property taxes and insurance premiums. The money in the impound account is used to pay the borrower’s property taxes and insurance when they come due. This protects the lender from the borrower defaulting … Read more

Form 8283: Contributions of Noncash Property.

Form 8283: Contributions without Cash. Which donation is eligible for 100% deduction? The answer to this question depends on the country in which the donation is made. In the United States, for example, donations to certain qualified organizations are eligible for a 100% deduction on the donor’s federal income tax return. To learn more about … Read more

What is ESG investing?

What is ESG investing? Why do we use SRi before name? There are a number of reasons why investors might choose to use SRi before name. One reason is that they believe that companies that are socially responsible are more likely to be financially successful in the long term. A second reason is that investors … Read more

What is a duopoly?

A duopoly is a model of competition in a market that is characterized by the existence of two sellers, that is, two companies that produce the same good or service that control the entirety of a specific market. This is possible thanks to joint pricing and, consequently, their ability to prevent the entry of other … Read more