CFA 2 Flashcards
prospectus
a document produced by a company that wants the public to buy its shares
legal offering document
contain
The thieves stole a purse containing banknotes.
if something such as a bag, box, or place contains something, that thing is inside it
legal affairs
proposed changes
Allegations of sexual harassment have led to disciplinary proceedings being taken against three naval officers.
substance
the right to cast its vote
the right
to cast its vote
concrete
committee
interim
instruction
deteriorate
quarterly
semiannually
recurrence
non-recurring events
an occasion when something that has happened before happens again
narrative
commencement
The threat of litigation can be a deciding factor in some business decisions.
abbreviated
Orders were passed to the commander at the front in an abbreviated form
Sea Ltd
Ltd
The term “Ltd” stands for “Limited” and is used to denote a type of company structure where the liability of shareholders is limited to the amount they have invested in the company. This means that shareholders are not personally responsible for the company’s debts and liabilities beyond their investment in the company’s shares. In many countries, including the United Kingdom, “Ltd” is commonly used in the names of private limited companies.
In September 2017, Sea Ltd, the Singapore-based
take a look to upon sentence structure
initial public offering of securities
denominated
1.to express an amount of money using a particular unit
2.(formal) to give something a particular name or description
denominated in U.S. dollars
depositary
depositary bank
A person or body receiving something in trust; a trustee
ex: I have never been the depositary of her plans and secrets
American Depositary Shares
American Depositary Receipts
American Depositary Shares (ADS) are equity shares in a non-U.S. company that are held by a U.S. bank and can be bought by U.S. investors. These shares are issued by U.S. banks and represent a specific number of shares in a foreign company. ADSs trade on American stock exchanges like any domestic stock
Currency: Although ADSs are denominated in U.S. dollars, there is still some currency risk involved
These meals can be prepared in advance
prepare in advance
convenience
dividends
- a part of a company’s profit that is divided among the people with shares in the company
- British English prize money offered in a national competition called the football pools which people can win by correctly guessing the results of football games
- technical a number that is to be divided by another number
- pay/bring dividends to be very useful and bring a lot of advantages, especially later in the future:
Good eating habits will pay dividends later on in life.
privilege
verb: to treat some people or things better than others
to treat
and maybe 6 other usages
warehouse
The warehouse was undergoing conversion into apartments.
waste
Underwriters’ fairness opinion of the offering
Underwriter
A third of accidental deaths occur in the home
what is this sentence translate?
یک سوم مرگ های تصادفی در خانه اتفاق می افتد.
explosion
The explosion occurred at 5.30 a.m.
occur
In everyday English, people usually say happen rather than occur:
The accident happened while she was at school
inner urban areas
The highest rates of unemployment occur in the inner urban areas
timely information
اطلاعات به موقع
these forms sometimes contain timely information that may have significant valuation implications.
separate, abbreviated, quarterly report to
shareholders.
material corporate events
According to some, the material world is all that exists.
According to some
material
scraps of material
cloth used for making clothes, curtains etc
- a solid substance such as wood, plastic, or metal:
materials like wood or stone
Regulation Fair Disclosure (FD)
is a rule established by the U.S. Securities and Exchange Commission (SEC) to prevent selective disclosure by public companies. The regulation aims to ensure that all investors have equal access to material information about a company at the same time
disposals of corporate assets
disposals
واگذاری دارایی های شرکت
when you get rid of something
implement
intentional
deliberate
unintentional
I did trip him, but it wasn’t intentional.
—intentionally adverb:
intentionally vague promises
vague
unclear because someone does not give enough detailed information or does not say exactly what they mean:
The governor gave only a vague outline of his tax plan.
vague about
Julia was vague about where she had been and what she had been doing.
- have a vague idea/feeling/recollection etc (that) to think that something might be true or that you remember something, although you cannot be sure:
Larry had the vague feeling he’d done something embarrassing the night before. - not having a clear shape or form
promptly
- at the right time without being late Synonym : on time:
She arrived promptly. - immediately:
She turned off the alarm and promptly went back to sleep. - without delay:
A reply came very promptly.
Mergers, acquisitions, or dispositions of assets
Bankruptcy
When inflation rises, so do bankruptcies.
- [uncountable] a total lack of a particular good quality:
the moral bankruptcy of terrorism
receivership
receiver
if a business is in receivership, it is controlled by an official receiver because it has no money:
The company went into receivership with massive debts.
receiver: به معنی مدیر تصفیه
impairment
mental/visual/cognitive/hearing etc. impairment a condition in which a part of a person’s mind or body is damaged or does not work well
Material impairments
cognitive
related to the process of knowing, understanding, and learning something:
cognitive psychology
termination
- [countable] formal the act of ending something, or the end of something
termination of
You may face a reduction or termination of benefits. - [uncountable and countable] technical a medical operation to end the life of a developing child before it is born Synonym : abortion
departure
- [uncountable and countable] an act of leaving a place, especially at the start of a journey Antonym : arrival
- [uncountable and countable] an act of leaving an organization or position
- [countable] a flight, train etc that leaves at a particular time:
- [countable] a way of doing something that is different from the usual, traditional, or expected way
Appointment
- [countable] an arrangement for a meeting at an agreed time and place, for a particular purpose
- [uncountable and countable] when someone is chosen for a position or job
restricted
a restricted area, document, or information can only be seen or used by a particular group of people because it is secret or dangerous:
No Entry – restricted area for army personnel only
restricted securities
amendment
a small change, improvement, or addition that is made to a law or document, or the process of doing this:
constitutional amendments
amendment to
an amendment to the resolution
thereto
the treaty and any conditions attaching thereto
required special report and any amendments thereto
accurate
Police believe Derek gave a reasonably accurate account of what happened
notice to account: گزارش
taxonomy
the process or a system of organizing things into different groups that show their natural relationships, especially plants or animals
sustainable
- able to continue without causing damage to the environment:
The government should do more to promote sustainable agriculture.
the sustainable use of rainforest resources
Cycling is a totally sustainable form of transport.
environmentally sustainable development - able to continue for a long time:
The party is promising low inflation and sustainable economic growth.
—sustainability /səˌsteɪnəˈbɪləti, səˌsteɪnəˈbɪlɪti/ noun [uncountable]
enforce
- to make people obey a rule or law
- to make something happen or force someone to do something
legislation
the process of making and passing laws
a law or a set of laws passed by a parliament
intended
the person that you are going to marry:
I shall be there with my intended
that you are trying to achieve or reach
planned or designed for somebody/something
implement
to take action or make changes that you have officially decided should happen
implement a policy/plan/decision etc
We have decided to implement the committee’s recommendations in full.
—implementation /ˌɪmpləmenˈteɪʃən, ˌɪmplɪmenˈteɪʃən/ noun [uncountable]:
the implementation of the peace plan
enthusiasm
optimism/Antonym : pessimism
- [uncountable] a strong feeling of interest and enjoyment about something and an eagerness to be involved in it:
Gillian and Darren greeted the speakers with great enthusiasm - [countable] formal an activity or subject that someone is very interested in
ɪnˈθjuːziæzəm $ ɪnˈθuː-/
I shared my enthusiasm and optimism for Amazon’s future.
…………………………………………………………………….
a tendency to believe that good things will always happen Antonym : pessimism
tendency
- if someone or something has a tendency to do or become a particular thing, they are likely to do or become it
Greg’s tendency to be critical made him unpopular with his co-workers.
critical
equipment finance leases
lease
- a legal agreement which allows you to use a building, car etc for a period of time, in return for rent
innovation
- [countable] a new idea, method, or invention
innovation in
recent innovations in English teaching - [uncountable] the introduction of new ideas or methods:
We must encourage innovation if the company is to remain competitive.
innovation in
We need to encourage innovation in industry.
Many people feel bewildered by the speed of technological innovation.
relentless
- strict, cruel, or determined, without ever stopping:
her relentless determination to succeed
a regime that was relentless in its persecution of dissidents - something bad that is relentless continues without ever stopping or getting less severe Synonym : endless:
the relentless crying of a small baby
a family facing relentless financial problems
—relentlessly adverb:
He questioned her relentlessly.
endorsement
C1a public statement or action showing that you support somebody/something
● The election victory is a clear endorsement of their policies.
autonomy
- freedom that a place or an organization has to govern or control itself Synonym : independence:
- the ability or opportunity to make your own decisions without being controlled by anyone else Synonym : independence:
amend
to correct or make small changes to something that is written or spoken:
draft
a piece of writing or a plan that is not yet in its finished form:
the rough draft of his new novel
a) a system in which people are ordered to join the army, navy etc, especially during a war Synonym : conscription
b) the group of people who are ordered to do this
