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Portfolio investment |
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Portfolio investmentThe acquisition of portfolio capital. Usually refers to such transactions across national borders and/or across currencies.Similar MatchesTarget investment mixTarget investment mixThe percentage mix of stocks, bonds, and short-term reserves that an investor considers appropriate based on his/her personal objectives, time horizon, risk tolerance, and financial resources. Income investment companyIncome investment companyA management company focused on managing a mutual fund whose primary purpose is income generation, typically investing in bonds and high dividend yielding stocks. Enterprise 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. Statutory investmentStatutory investmentAn investment that a trustee is authorized to make under state law. OverinvestmentOverinvestmentIn corporate finance, this refers to managers not acting in the best interests of the shareholders and investing too much (potentially in negative net present value projects). Further SuggestionsCommunity Reinvestment Act (CRA)Foreign Direct Investment Return on investment (ROI) Monthly investment plan Investment Company Act of 1940 investment grade ethical investment Investment club Reinvestment effect Reinvestment Passive investment management Future investment opportunities Investment Risk Investment certificate Investment philosophy alternative investment Zero investment portfolio Independent investments Direct investment Securities and Investments Board Multilateral Investment Guarantee Agency (MIGA) Investment management Alternative investments Tradepoint Investment Exchange Ethical Investment Research Service |
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