Examlex
The classical theory of insider trading liability holds that a person violates Section 10(b) and Rule 10b-5 when he misappropriates confidential information for securities trading purposes, in breach of a duty owed to the individual from whom he learned of the information.
Income Tax Rate
The portion of an individual's or corporation's income that goes to taxes.
Straight-Line Depreciation
A technique for segmenting the cost of a material asset over its life in even annual segments.
After-Tax Discount Rate
The discount rate used in financial calculations that reflects the net cost of capital after accounting for the effects of taxes.
Discount Factor
A factor by which a future cash flow is multiplied to obtain its present value.
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