1092 (and its regulations) that applied the provision to all derivatives in actively traded
stock and to actively traded
stock offset by (1) an option or securities futures contract for such stock or (2) a position with respect to substantially similar or related property (other than stock).
Generally, marketable securities are defined to include securities that are actively traded
, as well as certain other similar financial assets.
4 million shares, making it the most actively traded
stock in U.
1092(d)-1 provides that actively traded
personal property includes any personal property for which brokers or dealers provide regular pricing information in an established financial market.
ICE operates the leading market for trading Brent crude futures, a key benchmark for pricing crude oil, as well as trading cleared Henry Hub contracts, the most actively traded
natural gas hub in North America.
For a transfer of an interest actively traded
on an established exchange (such as the New York Stock Exchange, the American Stock Exchange, the NASDAQ National Market, a regional exchange or recognized foreign exchange), in which quotations are published on a daily basis, recitation of the exchange where the interest is listed, the CUSIP number of the security and the mean between the highest and lowest quoted selling prices on the applicable valuation date, will satisfy all of the requirements of this paragraph.
The first 100 stocks covered by the rules are some of Nasdaq's most actively traded
, including Intel Corp.
Prior to this standard, the methods for measuring fair value were diverse and inconsistent, especially for items that are not actively traded
Specific rules are provided in the case of transfers of entities that are not actively traded
that own interests in other non-actively traded