Further, ETFs that trade futures follow mark-to-market rules at year-end.

FORBES: How To Reduce Taxes On ETF Gains

It would be serious: the articles would be long, the layout severe and the trade-mark illustration was to be a spidery caricature by David Levine.

ECONOMIST: Barbara Epstein, editor, died on June 16th, aged 77

Mark Drummond is the vice-president of the National Federation of Fish Friers, the trade association for Britain's fish-and-chip shops.

BBC: Mislabelled fish slip into Europe's menus

Most merchants should see a reduction in their costs for accepting debit cards as a result of the new caps, but small-ticket merchants are "shocked that, in their case, their costs are actually going to increase, " said Mark Horwedel, chief executive officer of Merchant Advisory Group, a trade group that represents large retailers on card-acceptance issues.

WSJ: MasterCard, Visa Seen Raising Fees