高盛财经辞典.doc

安静申请 Quiet Filing The name given to an IPO filing where important details are intentionally excluded. Sent to the SEC in order to begin the process of issuing a new security, these details must be submitted through amendments. This form of filing generally takes longer than the conventional methods. 安全投资转移 Flight to Quality When investors move their capital to the safest possible investment vehicle. It is usually caused by uncertainty in the financial markets. 按比例 Pro Rata Used to describe a proportionate allocation. 巴黎俱乐部 Paris Club A monthly meeting, taking place in Paris, between the creditors of 19 countries for the purpose of discussing debt issues. Among other things, the Paris Club addresses the issue of coordinated debt relief for developing countries that cannot service their debt. 白皮书 White Paper An informational document issued by companies trying to promote or highlight the significance of a planned product or service 白武士 White Knight A company that makes a friendly takeover offer for the control of a target company that is being faced with a hostile takeover from a separate party. 白象 White Elephant Any investment that nobody wants because it is a money loser. 半可变因素 Semi-Variable Cost A cost composed of a mixture of fixed and variable components. Costs are fixed for a set level of production or consumption, becoming variable after the level is exceeded. 半年 Semi-annual An event that occurs twice in a calendar year. 保管人 Custodian A financial institution that has the legal responsibility for a customers securities. This implies management as well as safekeeping. 保管帐户 Custodial Account 1. An account created at a bank, brokerage firm or mutual fund company that is managed by an adult for a minor that is under the age of 18 to 21 (depending on state legislation). 保护主义 Protectionism Actions taken by a government to prevent imports from destroying domestic producers. 保荐人 Sponsor In the context of mutuals, an underwriting company that offers shares i