investment company


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Related to investment company: Private Investment Company

invest′ment com`pany


n.
a company that invests its funds in other companies and issues its own securities against these investments. Also called invest′ment trust`.
[1930–35]
ThesaurusAntonymsRelated WordsSynonymsLegend:
Noun1.investment company - a financial institution that sells shares to individuals and invests in securities issued by other companiesinvestment company - a financial institution that sells shares to individuals and invests in securities issued by other companies
hedge fund, hedgefund - a flexible investment company for a small number of large investors (usually the minimum investment is $1 million); can use high-risk techniques (not allowed for mutual funds) such as short-selling and heavy leveraging
mutual fund company, open-end fund, open-end investment company, mutual fund - a regulated investment company with a pool of assets that regularly sells and redeems its shares
closed-end fund, closed-end investment company - a regulated investment company that issues a fixed number of shares which are listed on a stock market
face-amount certificate company - a regulated investment company that pays a stated amount to certificate holders on a stated maturity date
Real Estate Investment Trust, REIT - an investment trust that owns and manages a pool of commercial properties and mortgages and other real estate assets; shares can be bought and sold in the stock market
unit investment trust, unit trust - a regulated investment company consisting of professional managers who issue redeemable securities representing a portfolio of many different securities; "you can invest in a unit investment trust for as little as $1000"
nondepository financial institution - a financial institution that funds their investment activities from the sale of securities or insurance
fixed investment trust, nondiscretionary trust - an investment trust that can buy only those securities listed when the trust was organized
References in classic literature ?
Trent was seized upon by an Englishman who was representing the Bekwando Land and Mining Investment Company and, before he could regain Da Souza, a few rapid sentences had passed between the latter and his brother in Portuguese.
The objectives and policy considerations common to both provisions did not result, however, in uniform treatment of investment company status under those provisions.
For those entities that are investment companies under the SOP, the SOP also addresses the retention of that specialized industry accounting by a parent company in consolidation or by an investor that has the ability to exercise significant influence over the investment company and applies the equity method of accounting to its investment in the entity (referred to as an equity method investor).
The Taxpayer Relief Act of 1997 (the "1997 Act") has created a significant risk that the formation of such joint ventures could be taxable as a result of changes to the definition of an investment company.
Sovereign Investment Company, one of the largest and fastest growing private equity investors providing sale/leaseback capital, today announced it has completed a transaction worth $13.
Investment companies are included in the definition of a financial organization; however, the statute contains no guidance as to the definition of an investment company.
This statement of position (SOP) applies to financial statements of investment partnerships that are exempt from SEC registration under the Investment Company Act of 1940 (with certain exceptions) prepared in accordance with generally accepted accounting principles (GAAP).
Sovereign is proud to have developed the trust of Fletcher's Tire & Auto Service over a series of successful transactions and to serve as its sale/leaseback provider assisting the company in its expansion," said Peter Mavoides, president and chief executive officer of Sovereign Investment Company.
A company is an investment company for this purpose if its principal business is trading or investing in liquid assets for its own account.
INVESTMENT COMPANY ACCOUNTING; RESCISSION OF APB STATEMENTS
Securities and Exchange Commission (SEC) permitting investment by investment companies in excess of the limitations under the Investment Company Act of 1940, as amended (1940 Act).
A transfer of property to an investment company is subject to the exception of Sec.

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