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Dieter Krimphove (ed.)

Fintechs

2019

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Social-Trading und Copy-Trading S. 287-322

„… der Anleger/Follower in einem Social-Trading-Systems auf der Plattform selbst. Social-Tradingund …” „… ausnahmslos alle Social- und Copy- Trading-Plattformen werben und die die Risikobereitschaft der Anleger …” „… einer Social- und Copy- Trading-Plattform eine strafrechtliche Verantwortung nur eingeschränkt. Fehlt es …”

Titelei/Inhaltsverzeichnis S. 1-10

„… Algo-Trading, Amazon Pay, Auto-Trading, Bitcoins, Copy-Trading, Crowdfunding, Crowdlending, Crowdinvesting …” „… , Ether, Flash-Trading, Kryptowährung, Paydirekt, PayPal, Paytech, Peer-to-Peer-Insurance …” „… , Peer-to-Peer-Kredit, Robo-Advisory, Sozial-Trading, Wealthtech u.v.a.m. (Banco Bilbao Vizcaya Argentaria: (2017 …”

Marktmissbrauchsrecht und Fintechs S. 155-182

„… Marktmissbrauchsrecht und Fintechs: Anwendbarkeit der MAR-Anforderungen an Anlageempfehlungen auf Social/Copy-Trading …” „… 3.1 Social-Trading bzw. Copy-Trading 3.2 Anwendbarkeit der MAR-Anforderungen an Anlageempfehlungen …” „… auf Social/Copy- Trading) erfolgen Vorausgeschickt sei, dass in dem hier gegebenen Rahmen die zwei …”

Überblick über die derzeit bestehende zivil- und aufsichtsrechtliche Normierung von Fintechs S. 35-82

„… (Auto-Trading, Algo-Trading, Flash-Trading) 3.3 Sozial-Trading und Copy-Trading 3.4 Crowdfunding, Crowdlending …” „… TMG) (für Einzelheiten hierzu siehe Beitrag: Social- und Copy-Trading, Kapitel 3.2.3 (Krimphove/Peitz …” „… Finanzportfolioverwaltung (Auto- Trading, Algo-Trading, Flash-Trading) Fintechs lassen sich auch zur Automatisierung jener …”

Stichwortverzeichnis S. 469-475

„… Angel Club 251 C Caching 317 Computerbetrug 150 Copy- und Social-Trading – Täuschung des Investors 302 …” „… – wirtschaftlicher Vorteil 297 Social- und Copy-Trading 173, 174, 177, 289, 292 – Allgemeine Vertrauenshaftung 315 …” „… – Copy-Trading 289 – Erwerbsakt 296 – Finanzportfolioverwaltung 299 – Follower 310, 317 – Funktionsweise 295 …”

Emission, Verwahrung und Übertragung von Wertpapieren durch Blockchain-Technologie S. 385-408

„… post-trading (Januar 2019). BMF/BMJV (2019), Eckpunkte für die regulatorische Behandlung von elektronischen …” „… cases for innovative technologies in securities post-trading, Januar 2019. ECB Advisory Group on …” „… post-trading harmonisation and on the wider EU financial market integration (September 2017), S. 25. ESMA, The …”

Regulatory Sandbox S. 443-468

„… _ neujahrspresseempfang_p.html (Abrufdatum 26.05.2019). BaFin (2016b): Robo Adivce und Auto-Trading – Plattformen zur …” „… automatisierten Anlageberatung und automatischem Trading, 07.04.2016 …”

Fintechs in der Unternehmensgründung (Start-up-Unternehmen) S. 365-384

„… «, »Microcredit« oder »Microloan« genannt), über Möglichkeiten der Geldanlage in Form von Online Trading …”

Digitalisierung im europäischen Dienstleistungssektor – die Grundlage von Fintech S. 11-34

„… %202018_tcm5044-61791.pdf. Nature (2015), Physics in finance: Trading at the speed of light, 11 February …”

doi.org/10.34157/9783791045979

Dietmar Ernst, Joachim Häcker - Applied International Corporate Finance

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Dietmar Ernst, Joachim Häcker

Applied International Corporate Finance

2012

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Chapter 4: The trading multiples method S. 430-494

„… 433Chapter 3: The DCF method Chapter 4: The trading multiples method 4.1 Basic principle and …” „… Exhibit 31: Flow chart for the multiples valuation 435Chapter 4: The Trading Multiples method 4.1.3 …” „… Trading Multiples method The minority interests in group subsidiaries are the shares in fully consolidated …”

Titelei/Inhaltsverzeichnis

„… . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 430 Content XXIII Chapter 4: The trading multiples method 4.1 Basic principle and procedure …” „… 4.2.2 Trading vs. transaction multiples . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 438 …”

Chapter 1: Why go private? S. 308-317

„… securities are traded in the Over-the-counter market (OTC). Over-the counter markets in the U.S. Trading OTC …” „… required to subscribe. Therefore, before trading here, the delisted company must submit a request to the …” „… these delisted firms choose to be traded on the Pink sheets, which is a trading system organized in 1904 …”

Chapter 2: Going private in Germany S. 318-328

„… layer beneath the federal and state level. Stock exchange segments The trading of stocks is divided in …” „… merely the private use of the infrastructure of the stock exchange. The admission to trading does not …” „… market in the stock exchange is only factual. The issuer is often not even able to object to the trading …”

Chapter 2: What is the roadmap for a successful IPO? S. 256-307

„… companies to have their shares admitted to trading in the Entry Standard via an exposé. The company is …” „… (especially trading multiples and transaction multiples) 3) Discounted cash flow method 4) Others (e. g. trade …” „… high. • Trading Multiples: Together with the DCF the trading multiples method is the most important …”

Chapter 2: Who drives Private Equity? S. 82-88

„… the following categories: • shares and other trading investments: purpose of this exposure is …” „… short-term profit through trading. • shares and other equity financing investments: predominant motive is …” „… durch Trading. customer loyalty = Kundenbindung shares and other trading investments = Aktien und andere …”

Chapter 3: How are Private Equity firms organized? S. 89-117

„… therefore, that shares cannot be regarded as realised whilst any restriction on trading them is in place …” „… to the investment’s last trading figures. All valuations based on comparable multiples should be …” „… the basis of their listed mid-market price on the last day of trading in the valuation period, to …”

Chapter 5: The transaction multiples method S. 495-513

„… same basic principle as the valuation of a company with trading multiples (comparable companies method …” „… valuation with trading multiples, the mathematical application of the method is not very complex. The …” „… capital value methods and trading multiples valuation. Nevertheless, in practice the valuation with …”

Chapter 3: Contacting Interested Parties (Phase 2) S. 46-52

„… been maintained at normal trading levels; (f) That the vehicles, property, plant, and equipment used in …” „… to leave its employment; and (e) Not to use any trading name similar to the trade name(s) used by the …”

Index S. 514-515

„… Terminal value 377 ff Trading multiples method 433ff Transaction multiples method 498ff Turnaround 78, 88 …”

Chapter 1: Why Initial Public Offering? S. 244-255

„… of the year with its shares trading 7% above their issue price. But after the rout in the telecoms …” „… market for trading. This encourages employees’ participation in the ownership of the company and …”

Chapter 1: Why Valuation? S. 356-362

„… value of a company by discounting future cash flows. Transaction and trading multiples on the other hand …”

Chapter 6: What kind of contracts are used in acquisition financing? S. 227-234

„… : Current Assets/Current Liabilities Current assets: cash, net accounts receivable, trading securities …”

Chapter 2: How to carry out a valuation S. 363-368

„… based on reproduction values b. Net asset value based on liquidation values 2) Multiples a. Trading …”

Chapter 1: Why Mergers & Acquisitions? S. 1-22

„… companies whose shares are accepted for trading on one of the German stock exchanges or in a regulated …”

Chapter 3: What is done in a due diligence? S. 341-355

„… contract conditions equal those to third parties. This is even more important when intra-group trading …”

Chapter 4: How is Private Equity Business done? S. 118-167

„… permit that company to carry on trading in certain circumstances. Recommendation: When information …”

Chapter 3: The DCF method S. 369-429

„… shares with a corresponding trading volume. If shares only show a low free float, the historically …”

doi.org/10.15358/9783800644636

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Mark Douglas

Tradingpsychologie

2023

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Kapitel 2: Die Verlockung (und die Gefahren) des Tradings S. 17-32

„… Königsdisziplin mentale Analyse 17Kapitel 2: Die Verlockung (und die Gefahren) des TradingsIch …” „… uneingeschränkten Umfeld zu einem ziemlich konstanten Kapitel 2: Die Verlockung (und die Gefahren) des Tradings20 …” „… ) des Tradings22Die GefahrenAuf der tiefsten Ebene unseres Seins besteht das Potenzial für Konflikte …”

Titelei/Inhaltsverzeichnis

„… Mark DouglasDouglasVahlenVahlen Trading- TradingpsychologiepsychologieDenken und handeln wie ein …” „… zone“DouglasTradingpsychologie – Trading in the Zone™Mark Douglas begann 1982 mit dem Coaching von Händlern und hat darauf …” „… professioneller TraderDie deutsche Ausgabe des weltweiten Bestsellers „Trading in the …”

Index S. 203-206

„… Neugierde 21Die Risiken des Trading akzeptieren 135Die ständigen Verlierer 51Drei große Kategorien von …” „… Trading 9Passavant, Larry XVPrimäre Handelsängste 12Probabilistische Denkweise 120Projektionen 82 …” „… , Robert XVTTechnische Analyse 4Testen 193Traden im Moment 107Trades in Stichprobengrößen 193Trading …”

Vorwort

„… geschaffen.Tradingpsychologie bietet uns einen tiefenden Einblick in die Herausforderun-gen des Tradings. Für den Neuling …” „… . Für diejenigen von uns, die Trading als Beruf verstehen, hat er eine Perle …” „… entwickeln oder eine kaufen muss. Danach sollte Trading einfach sein, oder? Alles, was Sie tun müs-sen, ist …”

Einleitung

„… Tradingpsychologie entwickle und durchführe und in der Funktion dessen tätig bin, was gemein-hin als „Trading Coach …” „… , um eine Beratungsfirma, Trading Behavior Dy-namics, zu gründen, in der ich noch heute Seminare über …” „… des Tradings brauchen, damit das Handeln so leicht, einfach und stressfrei wird, wie wenn Sie nur den …”

Kapitel 10: Die Auswirkungen von Überzeugungen auf das Traden S. 151-168

„… TradingMit dem Handel ist es ebenso. Das Handelsumfeld bietet uns eine Arena un-begrenzter Möglichkeiten …” „… bekommen, Selbsteinschätzung und Trading 167bedeutet das nicht unbedingt, dass wir (als Individuen) einen …”

Kapitel 3: Verantwortung übernehmen S. 33-56

„… , um das Trading aufzugeben. Au-ßerdem glaubte er sowieso nicht, dass die Situation seine Schuld war …” „… zwischen der eigenen Konzentration und den eigenen Ergebnissen gibt. Beim Trading kann der Zusammenhang …”

Kapitel 1: Der Weg zum Erfolg – fundamentale, technische oder mentale Analyse? S. 1-16

„… individuelle Tradingpsycho-logie? Um diese Frage zu beantworten, brauchen Sie sich wahrscheinlich nur zu fragen …” „… . Aber das ist es nicht. Es gibt Menschen, die die Kunst des Tradings beherrschen, die die Lücke zwischen …”

Kapitel 7: Der Vorsprung des Händlers – Denken in Wahrscheinlichkeiten S. 101-124

„… die Teilnehmer immer auf, das folgende primäre Trading-Paradoxon zu lösen: Auf welche Weise muss ein …”

Kapitel 11: Denken wie ein Trader S. 169-198

„… Selbsteinschätzung und Trading 169Kapitel 11: Denken wie ein TraderWenn Sie mich bitten würden …” „… oder tradingint-hezone.com. Denken Sie in jedem Fall daran, dass das Ziel der Übung darin besteht, den …”

doi.org/10.15358/9783800671885

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Carsten Berkau

Basics of Accounting

2021

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22 Trading Business – (2) Sales and Returns S. 257-275

„… Berkau: Basics of Accounting 6e 22-257 22 Trading Business – (2) Sales and Returns 22.1 What is …” „… in the Chapter? In this chapter, we enhance our trading business studies and discuss purchases and …” „… based on a peri-odic inventory system. In this chapter, we apply the Trading account for the gross …”

20 Trading Business – (1) Purchases and Returns S. 235-243

„… Berkau: Basics of Accounting 6e 20-235 20 Trading Business – (1) Purchases and Returns 20.1 What …” „… is in the Chapter? In this chapter we discuss two case studies about trading businesses. At first, we …” „… Purchase account and can calculate profit/loss for a trad-ing business. You furthermore learn the …”

23 Trading Business – (2) Sales and Returns plus VAT S. 276-293

„… Berkau: Basics of Accounting 6e 23-276 23 Trading Business – (2) Sales and Returns plus VAT 23.1 …” „… this chapter, you can record activities in a trading company including input- and output-VAT …” „… to the Trading account: DR Sales ........................ 39,500.00 EUR CR Trading Account …”

21 Trading Business – (1) Purchases and Returns plus VAT S. 244-256

„… Berkau: Basics of Accounting 6e 21-244 21 Trading Business – (1) Purchases and Returns plus VAT …” „… returns. (6a) Close-off the Purchase account and the Returns Out-wards account to the Trading Account. (5b …” „… Purchase account to the Trading Ac-count. (!) Note, in case a company applies a perpetual inven-tory …”

26 Inventory Systems S. 326-351

„… chapter, we discuss 2 approaches of how to record inventory movements in trading and production firms. We …” „… calculation of gross profit in a trading business, we applied the Purchase account and closed it off to the …” „… Trading account at the end of the Accounting period. We computed the material expenses as opening value of …”

33 Establishment of a Business and Legal Form Changes S. 484-523

„… 3,000.00 EUR (gross amount). On 5.01.20X1, Julia Sal-danha commences trading. She sells the snacks at …” „… .................... 500.00 EUR CR Trading Account .............. 500.00 EUR Furthermore, the Purchase account and the …” „… Sales account are closed-off to the Trading account. DR Trading Account .............. 24,500.00 EUR …”

29 Trial Balance S. 404-423

„… calculation by recording a Trading account for the shop activities. The Merchandise Goods Inventory ac-count …” „… is closed-off to the Trading ac-count. The merchandise goods are linked to purchases and cannot …” „… separate from each an-other. DR Trading Account .............. 3,800.00 EUR CR Merchandise Goods …”

28 Income Statement Following the Cost of Sales Format S. 366-403

„… profit calculation at ASHTON Ltd., we apply a Trading account and a Profit and Loss account. With the …” „… nature of expense method in use, all nominal accounts are closed-off to either the Trading account or to …” „… the Profit and Loss account. The Purchase account and the Sales account are closed-off to the Trading …”

39 Books of Original Entry S. 593-606

„… + 300 × 5.75 = 32,800.00 EUR. We credit closing stock to the Trading account. DR Inventory …” „… .................... 32,800.00 EUR CR Trading Account .............. 32,800.00 EUR We close-off all nominal accounts either …” „… to the Trading account or the Profit and Loss account. DR Sales …”

Titelei/Inhaltsverzeichnis S. 1-18

„… ...................................................................................................... 19-234 20 Trading Business – (1) Purchases and Returns ......................... 20-235 20.1 What is in …” „… ................................................................................... 20-235 20.3 Bookkeeping Entries for Trading Business ............................................ 20-235 …” „… ...................................................................................................... 20-243 21 Trading Business – (1) Purchases and Returns plus VAT .......... 21-244 21.1 What is in the …”

4 Legal Aspects of Accounting S. 55-65

„… German tax law. The situation changes once the busi-ness falls under trading. A dealership must prepare …” „… statement) does not depend on their legal form. In the case of DORP's-TAX-SERVICE, no trading was initially …” „… intended. However, after a while, Prof. Dorp changes his mind and begins trading with software for tax …”

40 Abbreviations S. 607-610

„… Shareholder for Dividend StB Steuerberater, tax attorney STY Stationary Expenses T/A Trading Account T/B …”

24 Privately-owned Business: Drawings S. 294-314

„… prepare finan-cial statements for privately-owned companies, like small trading compa-nies, handicraft …” „… + 55,200 – 61,000 = 4,200.00 EUR. To calculate profit easily, VANGUARD applies a Trading account as we …”

8 Activities on Both Sides of the Balance Sheet S. 99-108

„… lawn mowers. A trading business buys goods and sells them to customers. We study the following 8 …”

32 Introduction to Statements of Cash Flows S. 456-483

„… . Observe the Berkau: Basics of Accounting 6e 32-462 profit calculation in the Trading account and the …” „… 22,330.00 INV 7,480.00 b/d 7,480.00 49,530.00 49,530.00 P&L 22,330.00 b/d 22,330.00 Trading account-20X4 T/A …”

13 Special Asset Accounts S. 155-164

„… . (5) A trading company buys goods for 200,000.00 EUR and sells 60 % thereof at a selling price that is …”

36 Discounts and Rebates S. 549-563

„… how to dissolve them by the example HETKRUIS Ltd., which is a trading business. The company sells car …”

31 Multiple-Period Bookkeeping S. 435-455

„… accounts. (2) Balance-off all accounts. (3) Close-off all nominal accounts to the Trading ac-count/Profit …”

doi.org/10.24053/9783739881836-0

Wolfgang Weiß - WTO Law and Domestic Regulation

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Wolfgang Weiß

WTO Law and Domestic Regulation

Series: Beck International

Volume 2021

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D. Interpreting WTO Core Disciplines means Allocating Regulatory Jurisdiction among Trading Nations S. 39-46

„… D. Interpreting WTO Core Disciplines means Allocating RegulatoryJurisdiction among Trading NationsI …” „… regulatory authority among trading nations. For, the interpretation of WTO dis-ciplines allocates regulatory …” „… jurisdiction amongthe two sides of trading relations. It assigns regulatory authority either to the exportingor …”

C. Caveat on Transferring Lessons from the EU: Differences between EU and WTO S. 61-75

„… members in establishing a multilateral trading system5 thatactually does not aim for the abovementioned …” „… neither mention free trade (not to mention1 See Petersmann, ‘The Transformation of the World Trading …” „… . Of course, also a decentralized model willgenerate regulatory harmonisation among trading partners …”

Bibliography S. 423-442

„… Social Regulation: A Reform Agenda of the Global Trading System(Kluwer, London, The Hague, New York, 2003 …” „… , Oxford New York 2009).Griller, Stefan, At the Crossroads: The World Trading System and the Doha Round …” „… , Bernard and M. Kostecki, Michael, The Political Economy of the World Trading System(3rd edn, Oxford …”

C. The Specific Threats to Domestic Regulatory Autonomy in Regulating Trade in Services S. 29-39

„… is not the case with trade in goods. The means of trading services aredifferent compared to goods.2 …” „… ?’ in Griller (ed), At the Crossroads:The World Trading System and the Doha Round (2008), 369. For the …” „… Trading NationsI. Conceptualization of WTO Disciplines as an Allocation ofJurisdiction50Making use of the …”

E. Conceptualising Exceptions Provisions S. 229-281

„… the real world. They will serve the multilateral trading system best if they are interpreted with that …” „… trading nations.This demands an unbiased interpretative approach to all of these rules: In the sameway as …” „… Trading System (2003), 51 et seq. Incontrast see Bartels, ‘The Chapeau of the General Exceptions in the …”

C. WTO Law Ambivalences with regard to Domestic Regulatory Autonomy S. 8-15

„… – China – Measures Affectingthe Trading Rights and Distribution Services for Certain Publications and …” „… ), 3.13 Vogel, Trading Up: Consumer and Environmental Regulation in a Global Economy (1995), 14-15.14 See …” „… the GATT 1947 – and acknowledges thecontinuing relevance of that experience to the new trading system …”

B. The Standard of Review in WTO Law S. 379-395

„… securityand predictability of WTO rules, but is part of the whole multilateral trading system.Hence, the …” „… settlement process has to respectand integrate the overall objectives of the trading system. The …” „… same time, consider and ensure the overall objectives of the world trading system.We will revert to …”

B. Interpretation and Application of WTO core rules and the “Finality” of the WTO S. 81-109

„… , Equity and Legitimacy: The Multilateral Trading System at the Millennium(2001), 227; Jackson, ‘Emerging …” „… Ruttley, Macvay and Masa’deh (eds), Liberalisation andProtectionism in the World Trading System (1999), 25 …” „… international economic law (1991), 27 et seq., 210 et seq.; idem, ‘TheTransformation of the World Trading System …”

F. Recognition and Equivalency Requirements S. 343-353

„… regulatoryprotection.5 As states won’t accept trading their national rules for foreign ones withoutensuring that …” „… debate continues:are border adjustments of emission trading schemes a means to protect the climate or …” „… conditioned on adoption of essentially the sameregulatory program by a trading partner, instead of allowing …”

B. A Very Brief Account of Core Achievements of EU Law S. 51-61

„… ; Case C-415/93, (1995) ECR I-4921,mn. 95 et seq. – Bosman: All trading rules which are capable of …” „… objectives to betaken in mind by the members in establishing a multilateral trading system5 thatactually does …” „… Transformation of the World Trading System through the 1994 AgreementEstablishing the World Trade Organization …”

B. Benefits of Domestic Regulation and Regulatory Diversity S. 22-29

„… Trading System (3rd Edition, 2009),585; Melo Araujo, The EU Deep Trade Agenda (2016), 19.22 Sykes, ‘The …” „… means of trading services aredifferent compared to goods.2 The GATS agreement knows four modes of …”

A. Introduction S. 79-81

„… exceptions, is capable of tremen-dously restraining domestic regulatory autonomy of trading nations. The core …”

D. Core message and structure of the book S. 15-17

„… allocatingregulatory jurisdiction among trading nations as the conceptualization of these corerules unavoidably decides …”

A. Introduction S. 377-379

„… ? Question of Jurisdiction andMerits’ in Griller (ed) At the Crossroads: The World Trading System and the …”

A. The Usefulness of a comparison to the EU for an Analysis of the WTO S. 49-51

„… of the World TradingSystem through the 1994 Agreement Establishing the World Trade Organization …”

D. Conclusion: Consequences for the further Development of the WTO’s legal matrix S. 75-79

„… trading nations. The core disci-plines are main determinants of the WTO’s influence on the regulatoy …”

A. The Mission of this Book: Identifying the Determinants of the WTO’s Impact on Domestic Regulatory Autonomy S. 1-4

„… Trading Rights and Distribution Services for Certain Publications and Audiovisual Entertain-ment Products …”

B. Globalisation’s Challenges to Domestic Regulatory Autonomy S. 4-8

„… Trading Rights and Distribution Services for Certain Publications and Audiovisual Entertain-ment Products …”

D. Non-WTO International Law in WTO Dispute Settlement S. 410-423

„… themultilateral trading system”). Interpreting WTO rules in conformity with other relevantinternational law is a …” „… ’ in Griller (ed), At the Crossroads: The WorldTrading System and the Doha Round (2008), 1, in …”

Titelei/Inhaltsverzeichnis

„… ................................................................................................ ........................................... 37D. Interpreting WTO Core Disciplines means Allocating Regulatory Jurisdiction amongTrading Nations …”

A. Regulation: its Notion, Rationales, Instruments and Convergence S. 17-22

„… an exercise in allocatingregulatory jurisdiction among trading nations as the conceptualization of …”

G. Harmonization from within: WTO “secondary law” and soft law S. 353-371

„… international standards are applied. Instead, it appears they only wantto know whether their trading partners …”

D. Market Access Rules S. 206-229

„… progressive liberalization and as a meansof promoting economic growth of all trading partners and the …”

C. The Notion of Non-Discrimination S. 109-206

„… (like23 See Jackson, The World Trading System (2nd Edition, 1997), 157 -158. With regard to Article 2.1 …” „… jurisdiction among tradingnations (see Chapter 1, sub D.).52The developments in the EU raise the question …”

doi.org/10.17104/9783406779343

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