Restricted Securities

Public securities that are not freely tradable due to SEC regulations. (See also: Securities and Exchange Commission.)3

Depreciation

  • An expense recorded to reduce the value of a long-term tangible asset. Since it is a non-cash expense, it increases free cash flow while decreasing the amount of a company’s reported earnings.3
  • This term refers to the gradual loss in value of currency, stocks, and material goods. For example, biotechnology can “depreciate” over the course of 4 years.4

Resale Registration

Registration by a Company of the investor’s sale of the shares purchased by the investor in a private offering.3

Demo Day

Where the graduating class of Incubators and Accelerators is given a chance to pitch to investors. 2

Regulation S-X 

The regulation that governs the requirements for financial statements under the Securities Act of 1933 and the Securities Exchange Act of 1934.3

Regulation S-K

The Standard Instructions for Filing Forms Under Securities Act of 1933, Securities Exchange Act of 1934, and Energy Policy and Conservation Act of 1975.3

Regulation S-B

Reg. S-B of the Securities Act of 1933 governs the Integrated Disclosure System for Small Business Issuers.3

Regulation S

The rules relating to Offers and Sales made outside the US without SEC Registration.