Ask a CPA

A "block" is a large quantity of stock or large dollar amount of bonds held or traded. Generally, 10,000 shares or more of stock and $200,000 or more worth of bonds would be described as a block.

Pooling of interests is an accounting method for reporting acquisitions accomplished through the use of equity. The combined assets of the merged entity are consolidated using "book value", as opposed to the Purchase method, which uses "market value". The merging entities financial results are combined as though the 2 entities have always been a single entity.

Corporation poison pill is a Antitakeover device that gives a prospective acquirer’s shareholders the right to buy shares of the firm or shares of anyone who acquires the firm at a very large discount to their fair market value.
It gets its name after the cyanide pill that secret government agents are said to be instructed to swallow if capture is imminent.

Canadian Stock Exchanges CNQ Canada's new stock exchange for trading the equity securities of emerging companies. ICE Futures Canada Incorporates the Winnipeg Commodity Exchange. Montreal Exchange (Bourse de Montréal) Co-owner of the Boston Options Exchange. Nasdaq Canada NGX (Natural Gas Exchange) North America's largest physical clearing and settlement facility. Wholly owned by TSX Group. Toronto Stock Exchange (TSX) Incorporates TSX Venture Exchange, TSX Markets and Natural Gas Exchange (NGX).

Leveraged buyout is a strategy used to take a public corporation private that is financed through debt such as bank loans and bonds. Because of the large amount of debt relative to equity in the new corporation, the bonds are typically rated below investment grade, properly referred to as junk bonds or high yield bonds. Investors can participate in an leveraged buyout through either the purchase of the debt (purchase of the bonds or participation in the bank loan) or the purchase of equity through an Leveraged buyout fund that specializes in such investments.

Kiting refers to the practice of depositing and drawing checks at 2 or more banks and taking advantage of the time it takes for the 2nd bank to collect funds from the 1st bank. It also is a bookkeeping trick to illegally increase the face value of a check by changing the numbers on the check.

The January barometer is a statistic from "The Stock Traders Almanac" reflecting, with 85-90% accuracy, that the overall stock market rises in a year when the Standard and Poors is up in the month of January and drops when the index for that month is down.
The January effect refers to the historical pattern that stock prices rise in the first few days of January.
Studies have suggested this holds only for small capitalization stocks. In recent years, there has been less evidence of a January effect.

Yes. Italian Stock Exchange is based in Milan. It came into effect after the unification of Italy's 10 national exchanges in 1991. All listed securities are traded electronically. The main indexes are the MIB and the MIBTEL, based on the prices of all listed shares, and the MIB Thirty, based on a sample of the thirty most liquid and highly capitalized shares.

An Investment letter is a letter of intent between the issuer of new securities and the buyer, in the private placement of these new securities. The letter of intent establishes that the securities are being bought for a minimum time period and are treated as an investment, not for resale. If no such letter exists, the securities must be registered with Securities and Exchange Commission.

The International Monetary Fund also known as the IMF is an organization founded to oversee exchange arrangements of member countries and to lend foreign currency reserves to members with short term balance of payment problems.