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Net investment income per share |
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Net investment income per shareIncome received by an investment company from dividends and interest on investments less administrative expenses, divided by the number of outstanding shares.Net investment income per share Similar MatchesEnterprise Investment SchemeEnterprise Investment SchemeThe Enterprise Investment Scheme is a UK tax incentive scheme designed to encourage investors to invest in unquoted companies. The benefits are:Income tax relief at 20%: so if you invest £10,000, the taxman gives you £2,000 back.CGT relief: provided you hold your investment for five years, any gains subsequently made are free of capital gains tax.Tax relief on losses: if your EIS investment is a disaster, you can set the losses off against gains made in the tax year in which you incur losses.Rollover relief: if you use the proceeds from selling shares in Company A to invest in Company B, and Company B is an EIS-qualifying company, you won't have to pay tax on the gains made from Company A until you subsequently dispose of Company B's shares. i.e. your gain is rolled over.The maximum amount you can invest in an EIS is £150,000 annually. Similar tax breaks are available from investments in Venture Capital Trusts (VCTs). Essentially, these are investment trusts that invest in small unquoted companies. As with EIS investments, there are lots of rules which, if broken, will invalidate the tax advantages.The risks associated with EIS companies are high and you should take professional advice before committing funds to them. Investment clubInvestment clubA group of people who combine their money into a larger pool, then invest collectively in stocks and bonds, making decisions as a group. Trade-related investment measureTrade-related investment measureAny policy applied to foreign direct investment that has an impact on international trade, such as an export requirement. The Uruguay Round included negotiations on TRIMs. Investment managerInvestment managerThe individual who manages a portfolio of investments. Also called a portfolio manager or a money manager. Investment Valuation Model (IVM)Investment Valuation Model (IVM)The basic mathematical technique of finance that calculates the value of an investment as the present value of all future cash flows expected to be generated by the investment. Further SuggestionsInvestment bankIndependent investments Community Reinvestment Act (CRA) Investment letter investment Recognised Investment Exchange protected investment products Foreign investment argument for protection Investment approved investment trust Regulated investment company Future investment opportunities Undertakings for Collective Investment in Tradable Securities Investment opportunity set Direct Foreign Investment Automatic reinvestment Legal investments Reinvestment risk Direct investment Foreign direct investment (FDI) Overinvestment dividend reinvestment plan Investment agreement Ethical Investment Research Service investment club |
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