Kommunikationsplattform für Anleger und

€.. Hier hat sich das Finanzamt mal richtig bedient.

Ich kann vor dem Handel mit dieser "Aktie" nur warnen. Gilt offensichtlich als intransparenter Fonds mit Pauschalbesteuerung.

Hat jemand ähnliche Erfahrungen gemacht - und was sagt das Finanzamt dazu ??

Würde mich über Kommentare freuen ! So macht der Wert keinen Spaß.

Gruß Hoerdeo

and Reproposes New Category of Eligible Portfolio Company
FOR IMMEDIATE RELEASE
2006-181
Washington D.C., Oct. 26, 2006 - The Securities and Exchange Commission yesterday adopted new rules under the Investment Company Act that more closely align the permissible investment activities of business development companies (BDCs) with the purpose that Congress intended when it established BDCs. The Commission also reproposed for comment an additional definition of eligible portfolio company. These new rules will facilitate small business capital formation by providing added flexibility for BDCs to invest larger amounts in more types of smaller companies, consistent with the purpose of the Investment Company Act.

In 1980, Congress established BDCs as a new type of closed-end investment company for the purpose of making capital more readily available to small, developing, and financially troubled companies that do not have ready access to the public capital markets or other forms of conventional financing. To encourage investment in these smaller companies, the Investment Company Act requires BDCs to have at least 70% of their portfolio invested in certain assets, including securities of "eligible portfolio companies," at the time they make any new investments.

The Investment Company Act defines eligible portfolio company to include domestic operating companies that, among other things, do not have any class of securities that are marginable under rules promulgated by the Federal Reserve Board. In 1998, for reasons unrelated to small business capital formation, the Federal Reserve Board expanded its definition of margin security to include all publicly traded equity securities and most debt securities. These 1998 amendments had the unintended effect of reducing the number of companies that met the definition of eligible portfolio company.

The Commission adopted new rules under the Investment Company Act to address the impact of the Federal Reserve Board's 1998 amendments on the definition of eligible portfolio company.

Rule 2a-46 defines an eligible portfolio company to include all private companies and companies whose securities are not listed on a national securities exchange.

Rule 55a-1 conditionally permits a BDC to include in its 70% basket follow-on investments in a company that met the new definition of eligible portfolio company at the time of the BDC's initial investment in it, but no longer meets that definition.
These new rules will become effective 30 days after publication in the Federal Register.

In addition to adopting these two final rules, the Commission also reproposed for comment an additional definition of eligible portfolio company under the Investment Company Act. As reproposed, Rule 2a-46(b) would expand the definition of eligible portfolio company to include certain companies that list their securities on a national securities exchange. Specifically, the Commission seeks comment on a range of possible alternatives, which include the following ceilings for publicly traded eligible portfolio companies:

public float of less than $75 million;

market capitalization of less than $150 million;

market capitalization of less than $250 million; or

any other levels of public float or market capitalization that commenters might suggest, consistent with the purpose of the Investment Company Act.
The Commission seeks public comment on all aspects of this reproposal. Comments should be submitted within 60 days of the reproposal's publication in the Federal Register.

Additional materials: Final Rule Release No. IC-27538; Proposed Rule Release No. IC-27539

sollte Großes erst noch kommen.

to hear Ross deliver a keynote presentation at the sixth NanoBusiness Alliance conference in New York City. In his talk, he explained how he pretty much stumbled into nanotechnology when he acquired Burlington Industries, a textile manufacturer, in a bankruptcy deal a few years ago. As part of that deal, he also acquired Nano-Tex, which Burlington then owned.

Nano-Tex has successfully been incorporating its nanofibers into a variety of products, including many from Brooks Brothers, Adidas, Eddie Bauer, and Lee Jeans, to make them stain-resistant.

The technology itself was enough to catch Ross' attention, but what really made his financial antennae perk up was the tremendous growth potential. In 2007, Ross estimates that nano-enabled textiles represent roughly $11 billion in sales. By 2012, he expects that figure to jump to $120 billion.

This growth, in turn, caused Ross to direct his investment team to scour the landscape for other such nanotechnology opportunities. As a result, he has made sizeable investments in five other private nanotech companies in the past year.

What caught my attention -- and what I think should be of interest to Foolish readers -- is that four of the five companies he selected are already in Harris & Harris' (Nasdaq: TINY) portfolio. For the record, those four companies are Neophotonics, C-Switch, NanoOpto, and Nanosys.

My point here is that Ross is not a venture capitalist. He is a practical, experienced businessman with a great nose for turning around companies. If he is investing in nanotech, it is not because he thinks it's a fad. It is because he thinks there is great value in these companies.

Most of us don't have anywhere near the financial resources of Wilbur Ross, but if you agree with him that there is real substance to nanotechnology, an investment in Harris & Harris represents an excellent way to piggyback on his investment expertise.

Other nano-Foolishness:

DuPont's Small Miracle
Nanophase Picks Up the Pace
Harris & Harris is a Motley Fool Rule Breakers selection. Interested in nanotech, biotech, or any other tech? Check out the Rule Breakers newsletter service -- which seeks out the market's best cutting-edge innovators in all kinds of markets -- free for 30 days.

Fool contributor Jack Uldrich is the author of two books on nanotechnology, including Investing in Nanotechnology: Think Small, Win Big. He owns stock in Harris & Harris. The Fool has a strict disclosure policy.

http://www.myresearch.de/comp.php?cmd=f&company=645&segment=35008&scmd=show&btype=7&partner_id=8