Traduction de «Opération en cours à terme sur titres » (Français → Anglais) :

forward dealing in securities

forward exchange rate | forward rate

futures price [ futures market price ]

at-the-money forward

at-the-money forward

currency forward [ forward exchange contract | currency forward contract | forward foreign exchange contract | foreign exchange forward contract | foreign exchange forward | foreign currency forward contract | foreign currency forward | forward contract | forward currency transaction ]

liability arising from fixed forward transactions in securities and precious metals | liability from fixed forward transactions in securities and precious metals

forward transaction in securities

hedging (1) | covering operation (2) | hedge (3) | coverage (4)

– Top 10 counterparties of each type of SFTs and total return swaps separately (Name of counterparty and gross volume of outstanding transactions)

– Top 10 counterparties of each type of SFTs and total return swaps separately (Name of counterparty and gross volume of outstanding transactions)

(5) Where a particular qualifying person (within the meaning assigned by subsection 7(7) of the Act) has agreed to sell or issue a security (within the meaning assigned by that subsection) of the particular qualifying person (or of a qualifying person with which it does not deal at arm’s length) to a taxpayer who is an employee of the particular qualifying person (or of a qualifying person with which it does not deal at arm’s length) and the taxpayer has acquired the security under the agreement in circumstances to which subsection 7(8) of the Act applied, each of the particular qualifying person, the qualifying person of which the security is acquired and the qualifying person which is the taxpayer’s employer shall, for the particular taxa ...[+++]tion year in which the security is acquired, make an information return in the prescribed form in respect of the benefit from employment that the taxpayer would be deemed to have received in the particular taxation year in respect of the acquisition of the security if the Act were read without reference to subsection 7(8) and, for this purpose, an information return made by one of the qualifying persons in respect of the taxpayer’s acquisition of the security is deemed to have been made by each of the qualifying persons.

Another thing that came out of that survey of our members was that institutional shareholders as a group were becoming increasingly focused on the short term vis-à-vis stock price instead of the longer term.