Forward-looking Statement
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Forward-looking Statement
In United States business law, a forward-looking statement or safe harbor statement is a statement that cannot sustain itself as merely a historical fact. A forward-looking statement predicts, projects, or uses future events as expectations or possibilities. These statements can often be misleading, as they can be mistaken for factual statements, while they are actually speculation. According to United States Code 15 Section 78u-5, a forward-looking statement may include future economic performance, such as revenues or income, plans for future operations, or use of a report written by an outside reviewer. United States law Under U.S. law, section 27A of the Securities Act of 1933, as amended, and section 21E of the Securities Exchange Act of 1934, as amended, businesses must comply to standards of communication that limit risk factors. These acts were put into place partially to protect investors from ambiguous language, preventing them from making a poorly informed investme ...
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United States
The United States of America (U.S.A. or USA), commonly known as the United States (U.S. or US) or America, is a country primarily located in North America. It consists of 50 states, a federal district, five major unincorporated territories, nine Minor Outlying Islands, and 326 Indian reservations. The United States is also in free association with three Pacific Island sovereign states: the Federated States of Micronesia, the Marshall Islands, and the Republic of Palau. It is the world's third-largest country by both land and total area. It shares land borders with Canada to its north and with Mexico to its south and has maritime borders with the Bahamas, Cuba, Russia, and other nations. With a population of over 333 million, it is the most populous country in the Americas and the third most populous in the world. The national capital of the United States is Washington, D.C. and its most populous city and principal financial center is New York City. Paleo-Americ ...
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Phrase
In syntax and grammar, a phrase is a group of words or singular word acting as a grammatical unit. For instance, the English expression "the very happy squirrel" is a noun phrase which contains the adjective phrase "very happy". Phrases can consist of a single word or a complete sentence. In theoretical linguistics, phrases are often analyzed as units of syntactic structure such as a constituent. Common and technical use There is a difference between the common use of the term ''phrase'' and its technical use in linguistics. In common usage, a phrase is usually a group of words with some special idiomatic meaning or other significance, such as " all rights reserved", " economical with the truth", " kick the bucket", and the like. It may be a euphemism, a saying or proverb, a fixed expression, a figure of speech, etc.. In linguistics, these are known as phrasemes. In theories of syntax, a phrase is any group of words, or sometimes a single word, which plays a particular role withi ...
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The Register
''The Register'' is a British technology news website co-founded in 1994 by Mike Magee, John Lettice and Ross Alderson. The online newspaper's masthead sublogo is "''Biting the hand that feeds IT''." Their primary focus is information technology news and opinions. Situation Publishing Ltd is listed as the site's publisher. Drew Cullen is an owner and Linus Birtles is the managing director. Andrew Orlowski was the executive editor before leaving the website in May 2019. History ''The Register'' was founded in London as an email newsletter called ''Chip Connection''. In 1998 ''The Register'' became a daily online news source. Magee left in 2001 to start competing publications '' The Inquirer'', and later the '' IT Examiner'' and '' TechEye''.Walsh, Bob (2007). ''Clear Blogging: How People Blogging Are Changing the World and How You Can Join Them.'' Apress, In 2002, ''The Register'' expanded to have a presence in London and San Francisco, creating ''The Register USA'' at ...
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SEC Rule 10b-5
SEC Rule 10b-5, codified at , is one of the most important rules targeting securities fraud promulgated by the U.S. Securities and Exchange Commission, pursuant to its authority granted under ยง 10(b) of the Securities Exchange Act of 1934. The rule prohibits any act or omission resulting in fraud or deceit in connection with the purchase or sale of any security. The issue of insider trading is given further definition in SEC Rule 10b5-1. History In 1942, SEC lawyers in the Boston Regional Office learned that a company president was issuing pessimistic statements about company earnings while simultaneously purchasing the company's stock. Although the Securities Act of 1933 prohibited fraudulent sales of securities, no regulation existed at that time which would have precluded fraudulent purchases. Rule 10b-5, issued by the SEC under section 10(b) of the Exchange Act, was implemented to fill this regulatory void. The commissioners approved the rule without debate or comment, wit ...
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Prospectus (finance)
{{unreferenced, date=October 2015 A prospectus, in finance, is a disclosure document that describes a financial security for potential buyers. It commonly provides investors with material information about mutual funds, stocks, bonds and other investments, such as a description of the company's business, financial statements, biographies of officers and directors, detailed information about their compensation, any litigation that is taking place, a list of material properties and any other material information. In the context of an individual securities offering, such as an initial public offering, a prospectus is distributed by underwriters or brokerages to potential investors. Today, prospectuses are most widely distributed through websites such as EDGAR and its equivalents in other countries. United States In a securities offering in the United States, a prospectus is required to be filed with the Securities and Exchange Commission (SEC) as part of a registration statemen ...
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Initial Public Offering
An initial public offering (IPO) or stock launch is a public offering in which shares of a company are sold to institutional investors and usually also to retail (individual) investors. An IPO is typically underwritten by one or more investment banks, who also arrange for the shares to be listed on one or more stock exchanges. Through this process, colloquially known as ''floating'', or ''going public'', a privately held company is transformed into a public company. Initial public offerings can be used to raise new equity capital for companies, to monetize the investments of private shareholders such as company founders or private equity investors, and to enable easy trading of existing holdings or future capital raising by becoming publicly traded. After the IPO, shares are traded freely in the open market at what is known as the free float. Stock exchanges stipulate a minimum free float both in absolute terms (the total value as determined by the share price multiplied by ...
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Oracle Corporation
Oracle Corporation is an American multinational computer technology corporation headquartered in Austin, Texas. In 2020, Oracle was the third-largest software company in the world by revenue and market capitalization. The company sells database software and technology (particularly its own brands), cloud engineered systems, and enterprise software products, such as enterprise resource planning (ERP) software, human capital management (HCM) software, customer relationship management (CRM) software (also known as customer experience), enterprise performance management (EPM) software, and supply chain management (SCM) software. History Larry Ellison co-founded Oracle Corporation in 1977 with Bob Miner and Ed Oates under the name Software Development Laboratories (SDL). Ellison took inspiration from the 1970 paper written by Edgar F. Codd on relational database management systems ( RDBMS) named "A Relational Model of Data for Large Shared Data Banks." He heard about t ...
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Dividends
A dividend is a distribution of profits by a corporation to its shareholders. When a corporation earns a profit or surplus, it is able to pay a portion of the profit as a dividend to shareholders. Any amount not distributed is taken to be re-invested in the business (called retained earnings). The current year profit as well as the retained earnings of previous years are available for distribution; a corporation is usually prohibited from paying a dividend out of its capital. Distribution to shareholders may be in cash (usually a deposit into a bank account) or, if the corporation has a dividend reinvestment plan, the amount can be paid by the issue of further shares or by share repurchase. In some cases, the distribution may be of assets. The dividend received by a shareholder is income of the shareholder and may be subject to income tax (see dividend tax). The tax treatment of this income varies considerably between jurisdictions. The corporation does not receive a tax dedu ...
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Future Tense
In grammar, a future tense ( abbreviated ) is a verb form that generally marks the event described by the verb as not having happened yet, but expected to happen in the future. An example of a future tense form is the French ''aimera'', meaning "will love", derived from the verb ''aimer'' ("love"). The "future" expressed by the future tense usually means the future relative to the moment of speaking, although in contexts where relative tense is used it may mean the future relative to some other point in time under consideration. English does not have an inflectional future tense, though it has a variety of grammatical and lexical means for expressing future-related meanings. These include modal auxiliaries such as ''will'' and ''shall'' as well as the futurate present tense. Expressions The nature of the future, necessarily uncertain and at varying distances ahead, means that the speaker may refer to future events with the modality either of probability (what the speaker expec ...
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Present Tense
The present tense (abbreviated or ) is a grammatical tense whose principal function is to locate a situation or event in the present time. The present tense is used for actions which are happening now. In order to explain and understand present tense, it is useful to imagine time as a line on which the past tense, the present and the future tense are positioned. The term ''present tense'' is usually used in descriptions of specific languages to refer to a particular grammatical form or set of forms; these may have a variety of uses, not all of which will necessarily refer to present time. For example, in the English sentence "My train leaves tomorrow morning", the verb form ''leaves'' is said to be in the present tense, even though in this particular context it refers to an event in future time. Similarly, in the historical present, the present tense is used to narrate events that occurred in the past. There are two common types of present tense form in most Indo-European lang ...
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Sentence (linguistics)
In linguistics and grammar, a sentence is a linguistic expression, such as the English example "The quick brown fox jumps over the lazy dog." In traditional grammar, it is typically defined as a string of words that expresses a complete thought, or as a unit consisting of a subject and predicate. In non-functional linguistics it is typically defined as a maximal unit of syntactic structure such as a constituent. In functional linguistics, it is defined as a unit of written texts delimited by graphological features such as upper-case letters and markers such as periods, question marks, and exclamation marks. This notion contrasts with a curve, which is delimited by phonologic features such as pitch and loudness and markers such as pauses; and with a clause, which is a sequence of words that represents some process going on throughout time. A sentence can include words grouped meaningfully to express a statement, question, exclamation, request, command, or suggestion. Typica ...
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