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Browse Glossary :
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Frequently Searched Terms
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Definition of Stock Market
Stock Market"Stock market" refers to a market used for trading equities such as the New York Stock Exchange. The term is also used to refer to organized trading of stocks through exchanges and over the counter.
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| Abusive Tax Shelter |
| "Abusive tax shelter" generally refers to a limited partnership or other vehicle that is wrongfully... more |
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| Accelerated Cost Recovery System |
| "Accelerated cost recovery system" is the schedule of depreciation rates allowed for tax... more |
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| Acceleration Clause |
| An "acceleration clause" is a contractual provision stating that the unpaid balance becomes due and... more |
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| Account Executive |
| "Account executive" generally refers to a stock brokerage firm employee who handles securities... more |
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| Accountant |
| An "accountant" is an individual or firm that generally prepares, audits, and/or inspects the... more |
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| Accounting Method |
| "Accounting method" is the method by which income and expenses are arrived at for purposes of... more |
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| Accounting Period |
| "Accounting period" is the period reflected by a company's set of financial statements. An... more |
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| Accounts Payable |
| "Accounts payable" is a company's accounting entry reflecting short term obligations owed to... more |
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| Accounts Receivable |
| "Accounts receivable" is a company's accounting entry reflecting money owed from customers for... more |
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| Accounts Receivable Financing |
| "Accounts receivable financing" is a short-term financing method in which accounts receivable are... more |
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| Accredited Investor |
| "Accredited investor" is a term defined under SEC Regulation D to refer to investors who are deemed... more |
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| Accretion |
| In reference to discount bonds, "accretion" is a straight-line accumulation of capital gains on a... more |
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| Accrual Accounting Method |
| "Accrual accounting" is an accounting method that tries to match the recognition of revenues earned... more |
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| Accrual Basis |
| "Accrual basis" refers to an accounting method in which expenses and income are accounted for as... more |
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| Accrued Interest |
| "Accrued interest" is interest on a loan obligation that has been earned but not... more |
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| Accrued Market Discount |
| "Accrued market discount" is the gain in the value of a discount bond expected from holding it as... more |
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| Accumulated Earnings Tax |
| An "accumulated earnings tax" is a tax imposed by the federal government on companies with retained... more |
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| ACH |
| "ACH" stands for Automated Clearing House and is the national network that allows for transferring... more |
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| Acquiree |
| "Acquiree" refers to a target company being acquired. Also see "Merger" , "M&A Transaction" and... more |
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| Acquirer |
| A firm or company that is acquiring a company. . Also see "Merger", "M&A Transaction" and... more |
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| Acquisition |
| An "acquisition" is when one firm or a company buys another company. This is often referred to as a... more |
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| Acquisition Agreement |
| An "Acquisition Agreement" is a contract where one party is buying the assets or stock of another... more |
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| Acquisition Cost |
| "Acquisition cost" is the expense undertaken to acquire equipment, real property or other... more |
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| ACRS |
| "ACRS" stands for Accelerated Cost Recovery System which is the schedule of depreciation rates... more |
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| Active Income |
| "Active income" is income from an active business as contrasted with passive investment income... more |
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| Active Investing |
| "Active investing" refers to a portfolio securities management strategy in which the manager... more |
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| Actuarial Risk |
| "Actuarial risk" is the risk that the assumptions employed by an actuary to calculate the cost or... more |
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| Actuary |
| An "actuary" is a professional in pension and life insurance matters, experienced in math,... more |
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| Ad Valorem Tax |
| An "ad valorem tax" is a tax based on the value (or assessed value) of... more |
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| Adjustable-Rate Mortgage |
| An "adjustable-rate mortgage" is a mortgage loan where the interest rate is periodically adjusted... more |
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| Adjustable-Rate Preferred Stock |
| "Adjustable-rate preferred stock" is a preferred stock whose dividend changes according to changes... more |
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| Adjusted Gross Income |
| "Adjusted gross income" is a tax term used to determine how much income is taxable. Adjusted gross... more |
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| Adoption Credit |
| The "adoption credit" is a tax credit for qualified adoption expenses incurred for a... more |
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| ADR |
| "American depositary receipt" is a certificate issued by a United States depository bank... more |
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| ADS |
| "American depositary shares" represent foreign shares held in the United States and registered in... more |
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| Advance Directive |
| An "advance directive" is a form of legal document expressing a person's wishes about medical... more |
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| Advance Refunding |
| An "advance refunding" is a financing structure under which new municipal or government bonds are... more |
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| Affidavit of Loss |
| "Affidavit of loss" is a sworn statement describing the particulars and circumstances of the loss... more |
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| Affidavit of Lost Stock Certificate |
| The "Affidavit of Lost Stock Certificate" is a legal form used by a stockholder to represent under... more |
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| Affiliate Agreement |
| An "Affiliate Agreement" is a legal contract between a Web site operator and a third party that... more |
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| Affiliated Corporation |
| "Affiliated corporation" is a corporation that is usually connected through common ownership or... more |
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| After-Hours Trading |
| "After hours trading" refers to securities trading by investors that takes place after regular... more |
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| Agency Bond |
| An "agency bond" is a debt security issued by a Federal government-sponsored enterprise and... more |
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| Agent |
| An "agent" is person or entity who is formally authorized to act on another's behalf. The... more |
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| AGI |
| "Adjusted gross income" is a tax term used to determine how much income is taxable. Adjusted gross... more |
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| Agreement among Underwriters |
| "Agreement among underwriters" is a contract among participating members of a syndicate that... more |
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| Agreement for Professional Services |
| An "Agreement for Professional Services" is a contract between two or more parties where the one... more |
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| Agreement of Sale |
| An "Agreement of Sale" is a contract between seller and buyer in which they reach a meeting of... more |
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| Ahead of Itself |
| "Ahead of itself" generally refers to stocks that are overbought on a fundamental... more |
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| Alan Greenspan |
| Alan Greenspan is the former Chairman of the Board of Governors of the Federal Reserve System, over... more |
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| Algorithmic Trading |
| "Algorithmic trading" refers to securities trading in which buy or sell orders are determined by a... more |
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| Alimony |
| "Alimony" refers to temporary or permanent financial support paid by one spouse to another,... more |
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| Alternative Minimum Tax |
| "Alternative minimum tax" or "AMT" is a federal tax designed to prevent wealthy taxpayers from... more |
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| Amended Return |
| "Amended return" is a tax return filed in order to make modifications or corrections to a tax... more |
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| American Depositary Receipt |
| "American depositary receipt" is a certificate issued by a United States depository bank... more |
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| American Depositary Share |
| "American depositary shares" represent foreign shares held in the United States and registered in... more |
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| American Option |
| An "American option" refers to a stock option that can be exercised before and up to its expiration... more |
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| American Stock Exchange |
| The "American Stock Exchange" or "AMEX" is a U.S. stock exchange based in New... more |
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| AMEX |
| The "AMEX" or "American Stock Exchange" is a U.S. stock exchange based in New... more |
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| Amortization |
| "Amortization" is the repayment of a bond or loan by regular principal... more |
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| AMT |
| The "AMT" or "Alternative Minimum Tax" is a federal tax designed to prevent wealthy taxpayers from... more |
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| Analyst |
| An "analyst" typically refers to a professional employed by a securities brokerage firm or mutual... more |
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| Angel Investor |
| A person who provides funds for small start-up companies or... more |
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| Annual Credit Report |
| The federal Fair Credit Reporting Act (FCRA) requires each of the nationwide consumer reporting... more |
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| Annual Meeting |
| The "annual meeting" is the meeting of the stockholders of a company held once a year. At the... more |
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| Annual Percentage Rate |
| "Annual percentage rate" is the interest charged on a debt, expressed as a yearly rate. For... more |
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| Annual Report |
| An "annual report" is a yearly report of a company's financial condition and operations, issued... more |
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| Annuity |
| "Annuity" is a series of fixed (or sometimes variable) payments paid at regular intervals (such as... more |
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| Anti-Dilution Provision |
| An "anti-dilution provision" is a provision in an stock investment contract or company charter... more |
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| Appraisal |
| "Appraisal" is a valuation of property (such as of real estate or of a business) based on an... more |
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| Appraisal Fee |
| An "appraisal fee" is the fee charged by an appraiser to deliver a professional opinion as to the... more |
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| Appraisal Rights |
| "Appraisal rights" represent the right under state corporation law of stockholders in a merger to... more |
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| Appraised Value |
| "Appraised value" is a valuation of property (such as of real estate or of a business) based on an... more |
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| Appraiser |
| "Appraiser" is an individual or organization who estimates the fair market value of property (such... more |
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| APR |
| The "APR" or "annual percentage rate" is the interest charged on a debt, expressed as a yearly... more |
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| Arbitrage |
| "Arbitrage" is the buying and selling of a security at two different prices in two different... more |
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| Arbitrageur |
| An "arbitrageur" is a person who engages in arbitrage, purchase or selling securities in multiple... more |
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| Arbitration Agreement |
| An "Arbitration Agreement" is an agreement between two or more parties to resolve a dispute through... more |
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| ARM |
| An "ARM" or "adjustable-rate mortgage" is a mortgage loan where the interest rate is periodically... more |
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| ARPS |
| "ARPS" or "Adjustable-rate preferred stock" is a publicly traded security that may be... more |
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| Articles of Incorporation |
| The "Articles of Incorporation" is the document filed with a state government that officially... more |
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| Assessed Value |
| "Assessed value" is the dollar value assigned to property by a municipality for the purpose of... more |
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| Assessor |
| "Assessor" is the local or city government official who determines the fair market value of... more |
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| Asset |
| An "asset" is any property that has... more |
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| Asset Allocation |
| The term "asset allocation" refers to the process of dividing investments among different kinds of... more |
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| Asset Class |
| "Asset class" is a specific category of assets or investments, such as domestic stocks, bonds, real... more |
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| Asset-backed Security |
| "Asset-backed security" is a security that is collateralized by loans, leases, receivable, or... more |
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| Asset-based Financing |
| "Asset-based financing" refers to a security in which lenders and equity investors look principally... more |
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| Assets |
| "Assets" typically refers to a company's resources having economic value, such as cash,... more |
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| Assignable Contract |
| An "assignable contract" is a contract that permits a contract party to convey his or her rights in... more |
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| Assignment |
| The term "assignment" refers to the method of transferring a right or contract from one person to... more |
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| Assignment of Lease |
| An "Assignment of Lease" is a transfer by the tenant under a lease in its interest in the lease to... more |
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| Assumable Mortgage |
| An "assumable mortgage" is a mortgage that can be transferred to the buyer of a real estate... more |
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| At Par |
| "At par" means a price equal to nominal or face value of a security. Sometimes, "at par" refers to... more |
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| At Risk Rules |
| The term "at risk rules" refers generally to the rules under the Internal Revenue Code that the... more |
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| At Will Employment |
| "At Will Employment" is an employment relationship where either the employer or the employee can... more |
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| At-The-Close Order |
| The term "at-the-close-order" refers to a securities order to execute a buy or sell within the last... more |
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| At-The-Opening-Order |
| An "at-the-opening-order" is an order to buy or sell securities at the opening price on a trading... more |
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| ATM |
| "ATM" stands for "automated teller machine" which is a computer controlled terminal which allows... more |
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| Attorney-in-Fact |
| An "attorney-in-fact" is an authorization to act on someone else's behalf in a legal or... more |
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| Attornment |
| "Attornment" typically refers to an act or agreement by a tenant in accepting a replacement... more |
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| Audit |
| An "audit" is an examination of a company's financial and accounting books and records by an... more |
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| Auditors Report |
| An "auditors report" is a report of an outside accounting firm about the accuracy of the... more |
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| Authorized Stock |
| "Authorized stock" is the maximum number of shares authorized for issuance by a company's... more |
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| Automated Clearing House |
| "Automated Clearing House" is the national network that allows for transferring funds... more |
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| Automated Teller Machine |
| An "automated teller machine" is a computer controlled terminal which allows customers to make... more |
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| Automatic Extension |
| An "automatic extension" refers to an extension automatically granted to file a tax... more |
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| Automatic Investment Plan |
| An "automatic investment plan" is an investment program in which funds are automatically... more |
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| Automatic Reinvestment Plan |
| An "automatic reinvestment plan" is an investment program in which capital gains, dividends, or... more |
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| Automatic Stay |
| An "automatic stay" is a law that goes into effect immediately upon filing a bankruptcy petition.... more |
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| Available Credit |
| "Available credit" is the unused portion of a line of credit for which a person or firm is... more |
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| Average Cost |
| "Average cost" typically refers to the average cost of stock or other securities bought at... more |
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| Baby Bond |
| A "baby bond" usually refers a bond that has a par value of less than... more |
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| Back Office |
| There are typically three parts to a financial services company (for example, a stock broker or a... more |
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| Back Stop |
| A "back stop" is something that bolsters or supports; something that provides extra support or... more |
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| Back-End Load |
| "Back-end load" refers to one of three types of sales charges imposed by mutual funds that charge... more |
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| Backdating |
| "Backdating" is the dating of any document with a date earlier than the actual date on which the... more |
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| Backup Withholding |
| A "backup withholding" is the withholding of taxes from the proceeds of the sale of an investment.... more |
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| Bad Debt |
| A "bad debt" is a debt that is written off and deemed... more |
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| Balance of Trade |
| The "balance of trade" is the difference of a country's imports and its exports over a specific... more |
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| Balance Sheet |
| "Balance sheet" is a financial statement that summarizes a person's or company's assets,... more |
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| Balanced Fund |
| A "balanced fund" is a mutual fund that invests in a mix of stocks and... more |
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| Balloon Mortgage |
| A "balloon mortgage" is a mortgage loan with periodic payments of principal and interest that do... more |
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| Balloon Payment |
| The final payment that repays all the remaining principal and interest of a partially amortized or... more |
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| Bank |
| A "bank" is a financial institution that receives deposits and channels money into lending... more |
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| Bank Line |
| A "bank line" is a line of credit issued by a bank for the benefit of a customer of the bank. The... more |
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| Bankruptcy |
| "Bankruptcy" is a legal proceeding under federal law that releases a person or entity from repaying... more |
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| Barrons Confidence Index |
| The "Barron's Confidence Index" is the weekly index prepared by the publishers of Barrons, a... more |
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| Basis Point |
| "Basis point" is a term used to quote yields of 1/100 of a percent for interest rates. For example,... more |
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| BDC |
| A "Business Development Company" or a "BDC" is a company that is created to help finance companies... more |
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| Bear Hug |
| A "bear hug" is a form of unsolicited corporate takeover proposal (often in the form of a letter),... more |
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| Bear Market |
| "Bear market" is a stock market in which prices exhibit a declining trend, for a prolonged period,... more |
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| Bearer Bond |
| "Bearer bonds" are bonds that are not registered in the name of the owner on the books of the... more |
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| Bellwether Stock |
| A "bellwether stock" is a stock which is used to gauge the performance of the stock market in... more |
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| Beneficial Owner |
| A "beneficial owner" is any person or entity with sole or shared power to vote or dispose of the... more |
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| Beneficiary |
| A "beneficiary" is generally a person or entity who receives money or other benefits. The... more |
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| Bequest |
| "Bequest" is property left to an heir under the terms of... more |
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| Best Ask |
| The term "best ask" refers to the lowest quoted offer of all competing market makers to sell a... more |
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| Best Bid |
| "Best bid" typically refers to the highest price at which any buyer is currently willing to pay for... more |
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| Bi-Weekly Mortgage |
| A "bi-weekly mortgage" is a mortgage loan on which interest and principal payments are made every... more |
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| Bid |
| The term "bid" in the context of the securities over-the-counter market refers to the highest price... more |
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| Bid-Ask Spread |
| The term "bid-asked spread" refers to difference between the bid and ask price for a security. The... more |
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| Big Board |
| "Big Board" is a nickname for the New York Stock Exchange, located on Wall Street in New... more |
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| Bill of Exchange |
| A "bill of exchange" is a written document used primarily in international trade that requires one... more |
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| Bill of Sale |
| A "Bill of Sale" is typically a simple form of legal document to transfer legal title of personal... more |
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| Black Scholes Model |
| The term "Black Scholes Model" refers to a mathematical model used to determine the value of equity... more |
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| Blackout Period |
| The term "blackout period" refers to a timeframe established by a publicly traded company during... more |
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| Blanket Lien |
| A "blanket lien" is a lien covering nearly all types of assets owned by a debtor. Banks making... more |
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| Blind Pool |
| The term "blind pool" often refers to either (1) a limited partnership which doesn't identify... more |
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| Blind Trust |
| A "blind trust" is a trust in which the trustees have full discretion over the assets, and the... more |
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| Block Trade |
| A "block trade" is a large stock trading... more |
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| Blue Sky Laws |
| "Blue sky laws" are state laws covering the offer and sale of... more |
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| Blue-Chip Stock |
| "Blue chip stocks" are stocks of the biggest, best known, and often consistently profitable... more |
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| Board Observation Rights Letter |
| A "Board Observation Rights Letter" is a legal document that grants an investor in a company the... more |
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| Board of Directors |
| The "Board of Directors" of a corporation is the governing body of a corporation, responsible for... more |
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| Board of Directors Resolutions |
| The term "Board of Directors' Resolutions" refers to formal actions or approvals taken by the... more |
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| Boiler Room |
| The term "boiler room" often refers to a stock brokerage firm that uses aggressive or dishonest... more |
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| Boilerplate |
| "Boilerplate" often refers to standard clauses or language in a contract or legal document. Typical... more |
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| Bond |
| A "bond" is a certificate or a debt instrument upon which the issuing company or governmental body... more |
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| Bond Anticipation Note |
| A "bond anticipation note" is a short-term bond, one year or less, used for interim financing by... more |
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| Bond Broker |
| A "bond broker" is a securities broker that trades bonds on a securities... more |
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| Bond Fund |
| A "bond fund" is a fund (including mutual and closed-end funds) that invests in corporate or... more |
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| Bond Market |
| The "bond market" refers to the place where newly issued and existing corporate and government... more |
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| Bond Mutual Fund |
| A "bond mutual fund" is a mutual fund that invests in bonds. A bond mutual fund is usually... more |
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| Bond Quote |
| The term "bond quote" refers to a quote of a bond's current trading price. For example, a... more |
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| Bond Rating |
| A "bond rating" is a rating based on the possibility of default by a bond issuer. The ratings range... more |
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| Bond Swap |
| The term "bond swap" refers to the sale of a bond and the purchase of another bond with similar... more |
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| Bond Yield |
| "Bond yield" refers to the return an investor would earn if a bond was purchased and held to... more |
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| Bondholders |
| A "bondholder" is the holder of corporate or government... more |
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| Book Runner |
| "Book runner" refers to the managing underwriter for a new securities issuance. The book runner... more |
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| Book Value |
| "Book value" is a company's total assets minus its liabilities (such as loans or accounts... more |
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| Book-Entry Securities |
| "Book-entry securities" are those not represented by paper certificates but are maintained in... more |
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| Borrow |
| "Borrow" means to obtain or receive money on loan with the promise that it will be repaid on... more |
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| Borrower |
| "Borrower" means a person or entity that borrows money or uses another form of... more |
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| Bought Deal |
| A "bought deal" refers to a securities offering in which the lead underwriter buys all the... more |
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| Bounced Check |
| A "bounced check" is a check returned by a bank because of insufficient funds in the checking... more |
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| Bourse |
| The term "Bourse" refers to a French term for a stock exchange. The national stock market of... more |
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| Brady Bonds |
| "Brady Bonds" are bonds issued by the governments of developing countries as part of a... more |
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| Bridge Financing |
| "Bridge financing" is an interim financing in anticipation of a more permanent financing to be... more |
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| Broad-Based Index |
| The term "broad based index" usually refers to a stock or bond index designed to reflect the... more |
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| Broker |
| A "broker" is person or entity who, for a fee, acts as the agent of another, assists in arranging... more |
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| Broker-dealer |
| The term "broker-dealer" usually refers to a financial institution that has registered with the SEC... more |
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| Brokered Deposit |
| A "brokered deposit" is a deposit that is obtained from or through the assistance of a deposit... more |
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| Budget |
| A "budget" is an organized financial plan for a scheduled financial activity (such as an overall... more |
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| Budget Deficit |
| "Budget deficit" is the amount by which expenses exceeds revenues during an accounting period.... more |
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| Bulge Bracket |
| The term "bulge bracket" refers to the group of investment banking firms in an underwriting... more |
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| Bull Market |
| "Bull market" is a stock market marked by rising prices and... more |
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| Bullet Loan |
| A "bullet loan" is a loan without periodic principal payments but with the entire amount (balloon... more |
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| Bullet Repayment |
| A "bullet repayment" is where a loan is repaid entirely at the maturity date. See "Bullet... more |
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| Bullish |
| "Bullish" refers to investor optimism or outlook, as opposed to a "bearish" or pessimistic investor... more |
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| Bunny Bond |
| A "bunny bond" is a bond that offers investors the option to reinvest interest payments into... more |
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| Burn Rate |
| "Burn rate" refers to a company's rate of negative cash flow while ramping up operations and... more |
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| Business Development Company |
| A "Business Development Company" or a "BDC" is a company that is created to help finance companies... more |
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| Business Expenses |
| "Business expenses" are the cost of carrying on a trade or business. These expenses are usually... more |
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| Business Incubators |
| "Business incubators" are organizations that assist start up (new) companies by providing office... more |
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| Business Plan |
| A Business Plan is a document that sets forth a description of a particular company and its plans... more |
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| Buy on Margin |
| To "buy on margin" involves a stock investor borrowing money to buy additional shares, and using... more |
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| Buy-and-Hold Strategy |
| A "buy-and-hold strategy" is an investment strategy to buy securities and hold them for the long... more |
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| Buyback |
| The term "buyback" in the context of the financial markets refers to a situation where a company is... more |
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| Buydown |
| A "buydown" is a term often used to describe a payment to a mortgage lender from the seller or... more |
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| Buyout |
| A "buyout" often refers to a purchase of a controlling interest of a company's stock or the... more |
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| Bylaws |
| The "Bylaws" of a corporation contain the rules and procedures that govern rights and powers of... more |
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| C Corporation |
| A "C corporation" refers to the federal tax classification of a corporation with respect to how... more |
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| Cafeteria Plan |
| A "cafeteria plan" is an employee benefit plan that allows employees to select among various... more |
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| Calculation Agent |
| A "calculation agent" is a professional who determines the value of a derivative security or the... more |
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| Calendar Spread |
| A "calendar spread" is an options trading strategy where options are bought and sold on the same... more |
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| Call Date |
| "Call date" is the date when an issuer of bonds may retire a portion or all of its outstanding... more |
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| Call Option |
| "Call option" is an option contract that gives the holder the right to purchase a set number of... more |
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| Call Premium |
| A "call premium" refers to either (1) the amount that a call option costs or (2) the price premium... more |
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| Call Price |
| A "call price" is the premium (or penalty) a securities (often bonds or preferred stock) issuer... more |
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| Call Protection |
| "Call protection" is a feature in some callable bonds providing that the bonds may not be redeemed... more |
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| Call Risk |
| The term "call risk" refers to the risk to a bondholder that a bond may be redeemed (or "called")... more |
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| Callable Bond |
| A "callable bond" is a bond that permits the issuer to redeem the bond before the stated maturity... more |
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| Called Away |
| "Called away" refers to a bond that is redeemed prior to its stated maturity date, pursuant to a... more |
| | |
| Capital |
| "Capital" in the financial context means money invested in a company typically through issuance of... more |
| | |
| Capital Appreciation Fund |
| A "capital appreciation fund" is a mutual fund that seeks maximum capital appreciation through the... more |
| | |
| Capital Asset |
| "Capital asset" is a long term asset such as land or property, not purchased for sale or lease in... more |
| | |
| Capital Cost Allowance |
| "Capital cost allowance" is a tax term used for depreciation; in essence, the portion of the cost... more |
| | |
| Capital Expenditures |
| "Capital expenditures" refers to expenditures used to acquire or improve long-term (or capital)... more |
| | |
| Capital Gain |
| "Capital gain" is the difference between the net sales price of an asset or security and its net... more |
| | |
| Capital Gains Distribution |
| A "capital gains distribution" is a distribution to the stockholders of a mutual fund out of... more |
| | |
| Capital Gains Tax |
| A "capital gains tax" is the tax levied on profits from the sale of capital... more |
| | |
| Capital Improvement |
| A "capital improvement" is an improvement to property that adds to the value and extends the useful... more |
| | |
| Capital Lease |
| A "capital lease" is a lease obligation that, under applicable accounting practices, has to be... more |
| | |
| Capital Loss |
| "Capital loss" is when an asset or security is sold at a loss, equal to the difference between the... more |
| | |
| Capital Stock |
| "Capital stock" is all ownership shares of a corporation, including common stock and preferred... more |
| | |
| Capital Surplus |
| "Capital surplus" is the contribution by shareholders of a corporation in excess of par value of... more |
| | |
| Capitalization |
| The term "capitalization" has multiple meanings, including: (1) the value of outstanding stock of a... more |
| | |
| Capitalization Rate |
| "Capitalization rate" is the rate of interest used to calculate the present value of a number of... more |
| | |
| Capitalization Table |
| A "capitalization table" of a company displays the capitalization of the company from each... more |
| | |
| Capitalized Interest |
| "Capitalized interest" is accrued interest which is added to the principal of a loan creating a new... more |
| | |
| Carry Forwards |
| The term "carry forwards" generally refers to tax losses allowed to be used to offset taxable... more |
| | |
| Cash Advance |
| A "cash advance" is a cash loan from a credit card using an ATM or bank withdrawal. Interest on the... more |
| | |
| Cash and Equivalents |
| The term "cash and equivalents" refers to cash on a company's balance sheet plus the value of... more |
| | |
| Cash Basis Accounting |
| "Cash basis accounting" refers to the accounting method that recognizes revenues and expenses when... more |
| | |
| Cash Discount |
| A "cash discount" often refers to a discount from the purchase price of a good or service, based on... more |
| | |
| Cash Dividend |
| A "cash dividend" is a dividend paid in cash to a company's stockholders. The amount is... more |
| | |
| Cash Flow |
| "Cash flow" refers to a company's earnings before depreciation, amortization and non-cash... more |
| | |
| Cash out Refinance |
| "Cash out refinance" refers to a new mortgage for an existing property which allows the borrower... more |
| | |
| Cash Surrender Value |
| "Cash surrender value" refers to the amount of cash a person may obtain by voluntarily surrendering... more |
| | |
| Cash Value Insurance |
| "Cash value insurance" is a life insurance policy which in addition to providing death benefits... more |
| | |
| Cash-on-Cash Return |
| The term "cash-on-cash return" refers to the calculation of the rate of return earned on the cash... more |
| | |
| Cash-Out Refinance |
| A "cash-out refinance" is the situation where a borrower refinances his mortgage at a higher amount... more |
| | |
| Cashiers Check |
| A "cashier's check" is a check issued by a bank where the bank is the sole obligor on the... more |
| | |
| Cashless Exercise |
| A "cashless exercise" is the exercise of an option by the option holder in a manner that does not... more |
| | |
| Casualty Insurance |
| "Casualty insurance' is insurance protecting a company or property owner against losses caused... more |
| | |
| Casualty Loss |
| A "casualty loss" is a financial loss caused by damage, destruction or loss of property as a result... more |
| | |
| CBO |
| A "collateralized bond obligation" (sometimes referred to as a "CBO") is a bond backed (or... more |
| | |
| CBOE |
| The "Chicago Board Options Exchange" is a securities exchange based in Chicago, Illinois for the... more |
| | |
| CBOT |
| The "Chicago Board of Trade" is an exchange for financial futures and... more |
| | |
| CD |
| A "certificate of deposit" or "CD" is a certificate typically usually issued by a bank, credit... more |
| | |
| CEA |
| The "Commodity Exchange Act" or "CEA" is the federal law regulating commodity futures and options... more |
| | |
| CEO |
| The "CEO" or "Chief Executive Officer" is the highest ranking officer of a corporation. He or she... more |
| | |
| CEO Employment Agreement |
| A "CEO Employment Agreement" is an agreement containing the employment terms and conditions between... more |
| | |
| Certificate of Deposit |
| A "certificate of deposit" or CD is a certificate typically issued by a bank, credit union or... more |
| | |
| Certificate of Incorporation |
| The "Certificate of Incorporation" (or sometimes called the Articles of Incorporation) is the... more |
| | |
| Certified Check |
| A "certified check" is a check drawn on the account of a person or entity on which a bank has... more |
| | |
| Certified Financial Planner |
| A "certified financial planner" is the designation awarded by the Certified Financial Planner Board... more |
| | |
| Certified Financial Statements |
| The term "certified financial statements" refers to the balance sheet, income statement, and other... more |
| | |
| Certified Public Accountant |
| A "certified public accountant" or "CPA" is an accountant who has met certain standards and passed... more |
| | |
| CFA |
| "CFA" stands for Chartered Financial Analyst, which is a professional designation given by the CFA... more |
| | |
| CFO |
| The "Chief Financial Officer" or "CFO" is the corporate officer often primarily responsible for the... more |
| | |
| CFTC |
| The "Commodity Futures Trading Commission" or "CFTC" is a federal agency that regulates exchange... more |
| | |
| Channel stuffing |
| "Channel stuffing" is the practice of a company or its sales force in artificially inflating its... more |
| | |
| Chapter 11 Bankruptcy |
| A "Chapter 11 Bankruptcy" is a category of proceeding under federal bankruptcy laws where a... more |
| | |
| Chapter 13 |
| The term "Chapter 13" is a category of proceeding under federal bankruptcy laws. Under Chapter 13,... more |
| | |
| Chapter 7 Bankruptcy |
| A "Chapter 7 Bankruptcy" is a category of proceeding under federal bankruptcy laws under which the... more |
| | |
| Charge Card |
| A "charge card" is similar to a credit card, but that charges no interest and requires you to pay... more |
| | |
| Charge Off |
| A "charge off" is a term often used to indicate that a creditor does not expect to collect the... more |
| | |
| Chargeback |
| A "chargeback" occurs when a customer disputes a credit card sale by a merchant. When there is a... more |
| | |
| Charitable Donation |
| A "charitable donation" is a tangible gift in the form of money or goods to a public or private... more |
| | |
| Charitable Lead Trust |
| A "charitable lead trust" is a trust established to pay income to a charity for a specified time... more |
| | |
| Charitable Remainder Trust |
| A "charitable remainder trust" is an irrevocable trust that pays income to one or more individual... more |
| | |
| Charter |
| A "charter" is the governing document to form a corporation. See "Articles of Incorporation" and... more |
| | |
| Chartered Financial Analyst |
| A "Chartered Financial Analyst" or "CFA" is a professional designation given by the CFA Institute... more |
| | |
| Chastity Bond |
| A "chastity bond" is a bond that becomes immediately due and payable up on the completion of a... more |
| | |
| Cheap Stock |
| "Cheap stock" often refers to stock sold by a company prior to its IPO at prices "substantially"... more |
| | |
| Checking Account |
| A "checking account" is a, account at a bank or similar financial institution (for example, a... more |
| | |
| Chicago Board of Trade |
| The "Chicago Board of Trade" or "CBOT" is an exchange for financial futures and... more |
| | |
| Chicago Board Options Exchange |
| The "Chicago Board Options Exchange" or "CBOE" is a securities exchange based in Chicago, Illinois... more |
| | |
| Chief Executive Officer |
| The "CEO" or "chief executive officer" is the highest ranking officer of a corporation. She or he... more |
| | |
| Chief Financial Officer |
| The "chief financial officer" or "CFO" is the corporate officer primarily responsible for the... more |
| | |
| Chief Operating Officer |
| A "chief operating officer" or "COO" is a corporate officer responsible for management of... more |
| | |
| Child Tax Credit |
| A "child tax credit" is a federal tax credit based on the number of dependent children in a family.... more |
| | |
| Churning |
| The term "churning" refers to excessive securities trading by a stock broker who derives a profit... more |
| | |
| Classified Board |
| A "classified board" is a corporate Board structure where only a portion of the Board of Directors... more |
| | |
| Classified Shares |
| The term "classified shares" refers to the categorization of company stock into more than one class... more |
| | |
| Clear Title |
| "Clear title" often refers to title to real property that is free of defects or legal challenges to... more |
| | |
| Clearing House |
| A "clearing house" is an organization handling the processing of securities that are purchased or... more |
| | |
| Cliff Vesting |
| The term "cliff vesting" refers to the process of holders of employee stock options vesting (or... more |
| | |
| Close Corporation |
| A "close corporation" is a corporation that elects in its Certificate of Incorporation (or Articles... more |
| | |
| Closed End Fund |
| A "closed end fund" is a mutual fund that sells a fixed number of shares in a managed portfolio of... more |
| | |
| Closely Held |
| The term "closely held" refers to a corporation whose voting stock is held by a few... more |
| | |
| Closely Held Shares |
| The term "closely held shares" refers to all or a majority of shares in a corporation that are held... more |
| | |
| Closing Bell |
| A "closing bell" is a bell that rings to signify the end of a stock exchange... more |
| | |
| Closing Costs |
| "Closing costs" are the expenses involved in transferring ownership or borrowing against a real... more |
| | |
| Closing Price |
| A "closing price" is thee price of the last transaction of a particular stock at the end of a... more |
| | |
| Closing Statement |
| A "closing statement" is a statement typically prepared by a title or escrow company in connection... more |
| | |
| Closing Tick |
| The term "closing tick" means the number of stocks on the New York Stock Exchange which closed... more |
| | |
| Cloud on Title |
| The term "cloud on title" refers to a defect in the title to real property which prevents the title... more |
| | |
| Club deals |
| "Club deals" typically refers to a group of private equity investors who band together to buy out... more |
| | |
| CMBS |
| Commercial mortgage-backed securities" or "CMBS" are mortgage backed securities that are backed by... more |
| | |
| CMO |
| A "collateralized mortgage obligation" or "CMO" is a fixed-income investment (bond) backed by... more |
| | |
| Co-Pay |
| The term "co-pay" usually refers to a dollar amount required to be paid by a member of a health... more |
| | |
| Co-Payment |
| A "co-payment" is a specified dollar amount which a member under a health insurance plan must pay... more |
| | |
| Co-Signer |
| A "co-signer" is an additional person who assumes liability for obligations under a loan by... more |
| | |
| COBRA |
| The term "COBRA" stands for the Consolidated Omnibus Budget Reconciliation Act of 1985, as amended.... more |
| | |
| COFI |
| The term "COFI" stands for the 11th District Cost of Funds Index, an index that is used to... more |
| | |
| Coinsurance |
| "Coinsurance" refers to a type of health insurance policy where the insured pays a set percentage... more |
| | |
| COLA |
| The term "COLA" or "Cost of Living Adjustment" refers to the increase in wages or pension benefits... more |
| | |
| Collateral |
| "Collateral" is an asset or real property used as security for... more |
| | |
| Collateralized Bond Obligation |
| A "collateralized bond obligation" (sometimes referred to as a "CBO") is an investment grade bond... more |
| | |
| Collateralized Mortgage Obligation |
| A "collateralized mortgage obligation" or "CMO" is a fixed-income investment (bond) backed by... more |
| | |
| Collection Agency |
| A "collection agency" is a business that pursues payments on debts owed by individuals or... more |
| | |
| Combined Loan to Value Ratio |
| The term "combined loan to value ratio" refers to the total balance of mortgages on a property... more |
| | |
| Comfort Letter |
| A "comfort letter" is typically a letter written by an independent accountant to an underwriter or... more |
| | |
| Commercial Letters of Credit |
| A "commercial letter of credit" is a letter usually issued by a bank that on behalf of a buyer that... more |
| | |
| Commercial Mortgage-Backed Securities |
| Commercial mortgage backed securities" or "CMBS" are mortgage backed securities that are backed by... more |
| | |
| Commercial Paper |
| "Commercial paper" is a short term unsecured promissory note issued by a company, typically for a... more |
| | |
| Commercial Real Estate |
| The term "commercial real estate" generally refers to properties used for industrial, commercial,... more |
| | |
| Commingled Fund |
| The term "commingled fund" refers to a type of mutual fund with assets from multiple accounts that... more |
| | |
| Commingling |
| The term "commingling" refers either to (1) the act of mixing money or property that is separate in... more |
| | |
| Commission |
| The term "commission" typically refers to either (1) the fee paid to a stockbroker to execute a... more |
| | |
| Commitment Fee |
| A "commitment fee" is the fee charged by the lender to commit itself to a mortgage or loan on... more |
| | |
| Commodity |
| A "commodity" is a food, a metal or another physical substance that investors buy or sell,... more |
| | |
| Commodity Exchange Act |
| The "Commodity Exchange Act" or "CEA" is the federal law regulating the commodity futures and... more |
| | |
| Commodity Futures Trading Commission |
| The "Commodity Futures Trading Commission" or CFTC is a federal agency that regulates exchange... more |
| | |
| Common Stock |
| "Common stock" is the basic class of stock in a corporation, giving the owner a share of the... more |
| | |
| Community Property |
| "Community property" is term describing how some states classify property acquired during a... more |
| | |
| Comparables |
| "Comparables" is a real estate term referring to properties which are similar to a particular... more |
| | |
| Competitive Bid |
| The term "competitive bid" refers to the price and terms submitted in a sealed bid to an issuer by... more |
| | |
| Compound Interest |
| "Compound interest" refers to the process of adding interest to the principal of a loan and... more |
| | |
| Compounding |
| "Compounding" is term often used to describe the process of adding interest to the principal amount... more |
| | |
| Condominium |
| A "condominium" is a form of real estate ownership in which each owner has title to a specific unit... more |
| | |
| Confidentiality Agreement |
| A "confidentiality agreement" is a contract that contemplates one party disclosing proprietary or... more |
| | |
| Conforming Loan |
| A "conforming loan" is a mortgage that meets the requirements for purchase by Fannie Mae or Freddie... more |
| | |
| Conglomerate |
| A "conglomerate" is a term often used to refer to a large corporation that has diversified its... more |
| | |
| Consent by Lessor |
| A "consent by Lessor" is a legal document where the landlord of leased premises gives his or her... more |
| | |
| Conservatorship |
| A "conservatorship" is a legal process in which an adult is appointed by a court to make financial... more |
| | |
| Consignment Agreement |
| A "consignment agreement" is a contract where the owner of goods turns them over to a seller (such... more |
| | |
| Consolidated Financial Statement |
| A "consolidated financial statement" is a financial statement that shows all the assets,... more |
| | |
| Consolidated Omnibus Budget Reconciliation Act |
| The "Consolidated Omnibus Budget Reconciliation Act of 1985", as amended, or "COBRA", is a federal... more |
| | |
| Construction Loan |
| A "construction loan" is a short term loan that is used to finance the construction of homes or... more |
| | |
| Construction Spending |
| The term "construction spending" refers to an economic indicator published on a monthly basis by... more |
| | |
| Consulting Agreement |
| A "consulting agreement" is a contract between two parties where the "consultant" provides... more |
| | |
| Consumer Credit |
| "Consumer credit" is a category of credit that a bank or other lender grants to consumers for the... more |
| | |
| Consumer Durables |
| "Consumer durables" refers to consumer products that are expected to last at least three years. ... more |
| | |
| Consumer Price Index |
| The "Consumer Price Index" or CPI is the monthly measure of prices of consumer goods or services... more |
| | |
| Contract |
| A "contract" is a legally binding agreement between two or more parties to do or not do certain... more |
| | |
| Contract for Sale of Goods |
| A "contract for sale of goods" is a legal agreement where the seller of goods transfers ownership... more |
| | |
| Controller |
| A "controller" is one of the most senior accountants in a company, responsible for financial books... more |
| | |
| Conventional Mortgage |
| A "conventional mortgage" is a mortgage loan made by a bank or other financial institution without... more |
| | |
| Convertible ARM |
| A "convertible ARM" is an adjustable rate mortgage that can be converted into a fixed-rate mortgage... more |
| | |
| Convertible Bond |
| A "convertible bond" is a debt obligation of a corporation that can be exchanged for a designated... more |
| | |
| Convertible Debenture |
| A "convertible debenture" is a debt obligation of a corporation that allows the holder at his... more |
| | |
| Convertible Preferred Stock |
| "Convertible preferred stock" is a corporation's preferred stock that can be converted into... more |
| | |
| Convertibles |
| "Convertibles" are securities (generally bonds or preferred stock) that are exchangeable at the... more |
| | |
| COO |
| A "chief operating officer" or "COO" is a corporate officer responsible for management of... more |
| | |
| Cook the Books |
| The term "cook the books" refers to the fraudulent creation or alteration of a company's... more |
| | |
| Copyright Assignment |
| A "copyright assignment" is a contract that transfers a copyrighted work from the copyright holder... more |
| | |
| Corporate Bond |
| A "corporate bond" is a debt security issued by a corporation obligating the corporation to pay... more |
| | |
| Corporate Charter |
| A "corporate charter" is a legal document creating a corporation, such as a Certificate of... more |
| | |
| Corporate Tax |
| The term "corporate tax" refers to refers to taxes charged by various jurisdictions (federal,... more |
| | |
| Corporation |
| A "corporation" is a legal entity established under state law (and sometimes federal law such as a... more |
| | |
| Cost Basis |
| "Cost basis" is the original price of an asset or property, which is used to ultimately determine... more |
| | |
| Cost of Debt |
| The term "cost of debt" refers to the effective rate of interest that a company pays on... more |
| | |
| Cost of Goods Sold |
| The "cost of goods sold" is the total costs for buying raw material and other items (including... more |
| | |
| Cost of Living Adjustment |
| The term "Cost of Living Adjustment" (sometimes abbreviated to "COLA") refers to the increase in... more |
| | |
| Counter Offer |
| A "counter offer" is a seller's response to a buyer's offer where the seller proposes... more |
| | |
| Counterparty |
| The term "counterparty" refers to the other individual or institution that is party to an... more |
| | |
| Coupon Bond |
| A "coupon bond" is a security issued with detachable certificates (the "coupon") entitling the... more |
| | |
| Coupon Payments |
| "Coupon payments" are interest payments made under... more |
| | |
| Covenant |
| A "covenant" is a legal promise obligating a party to do something. Covenants are typically... more |
| | |
| Covered Call |
| A "covered call" is trading position where the trader has sold a call option while holding an... more |
| | |
| Covered Put |
| A "covered put" is a put options position where the option writer is also short the corresponding... more |
| | |
| CPA |
| A "certified public accountant" or "CPA" is an accountant who has met certain standards and passed... more |
| | |
| CPI |
| The "CPI" is short for the Consumer Price Index, which is the monthly measure of consumer goods or... more |
| | |
| Credit |
| The term "credit" has multiple meanings. Credit means the promise to pay in the future in order to... more |
| | |
| Credit Application |
| A "credit application" is a form to be completed by an applicant for a loan, credit card, or credit... more |
| | |
| Credit Bureau |
| "Credit bureaus" are credit reporting agencies. They collect information from creditors and lenders... more |
| | |
| Credit Card |
| A "credit card" is a plastic card that can be used to buy goods and services on credit. The credit... more |
| | |
| Credit Counseling |
| "Credit counseling" is counseling that helps individuals focus on reorganizing outstanding debts... more |
| | |
| Credit Enhancement |
| "Credit enhancement" is credit support purchased by an issuer to raise the credit rating on a debt... more |
| | |
| Credit History |
| "Credit history" is a record showing how a person has borrowed and repaid debt. The credit history... more |
| | |
| Credit Limit |
| A "credit limit" is the maximum amount of money that can be borrowed under a credit card or credit... more |
| | |
| Credit Rating |
| A "credit rating" is an evaluation of the credit worthiness of an individual or business and the... more |
| | |
| Credit Rating Agency |
| A "credit rating agency" is a company that assigns credit ratings for issuers of various debt... more |
| | |
| Credit Repair |
| The term "credit repair" refers to the attempt to improve one's financial reputation... more |
| | |
| Credit Report |
| A "credit report" is the report maintained by credit bureaus on the borrowing activities and credit... more |
| | |
| Credit Score |
| A "credit score" is a numerical value that summarizes an individual's creditworthiness at a... more |
| | |
| Credit Union |
| A "credit union" is a co-operative financial institution that is owned and controlled by its... more |
| | |
| Creditor |
| A "creditor" is a person or business that lends money or extends credit. Types of creditors include... more |
| | |
| Cross Default |
| A "cross default" refers to a clause in a loan or credit agreement that allows the lender to... more |
| | |
| Cum Dividend |
| The term "cum dividend" refers to the buyer of a share of stock who is entitled to the next... more |
| | |
| Cumulative Dividend |
| "Cumulative dividends" are dividends on preferred stock of a corporation that accrue if not paid... more |
| | |
| Cumulative Voting |
| "Cumulative voting" is a procedure used for electing directors in which shareholders are entitled... more |
| | |
| Current Assets |
| For financial accounting purposes, the term "current assets" refers to assets on the balance sheet... more |
| | |
| Current Liabilities |
| "Current liabilities" are amounts owed for salaries, interest, accounts payable and other debts due... more |
| | |
| Current Market Value |
| The term "current market value" often refers to the worth of securities held. To determine the... more |
| | |
| Current Yield |
| "Current yield" is the rate of return on an investment, expressed as a percentage. For bonds, the... more |
| | |
| CUSIP |
| "CUSIP" stands for the Committee on Uniform Securities and Identification Procedures, the standards... more |
| | |
| CUSIP Number |
| A "CUSIP number" is a nine character number that uniquely identifies a particular security. CUSIP... more |
| | |
| Custodial Account |
| A "custodial account" is on account opened on the behalf of a minor by an adult who acts as... more |
| | |
| Date of Issue |
| "Date of issue," in connection with bonds, refers to the date that the bond is issued and when... more |
| | |
| Date of Record |
| The term "date of record" refers to the date on which a stockholder must officially be on the... more |
| | |
| Day Trading |
| "Day trading" refers to the purchase and sale of securities (often the same securities) on the same... more |
| | |
| Deal Flow |
| "Deal flow" refers to the rate (or "flow") at which investment proposals or business plans come to... more |
| | |
| Debenture |
| A "debenture" is an unsecured debt obligation of an issuer. The terms of a debenture are typically... more |
| | |
| Debit Card |
| A "debit card" is a card that resembles a credit card but purchases on the card result in an... more |
| | |
| Debt |
| "Debt" typically refers to... more |
| | |
| Debt Consolidation |
| "Debt consolidation" is a process of combining debts into one loan or repayment plan. Debt... more |
| | |
| Debt Counseling |
| "Debt counseling" is counseling that helps individuals focus on reorganizing outstanding debts into... more |
| | |
| Debt Financing |
| The term "debt financing" is the borrowing of money by a government or a business, usually in... more |
| | |
| Debt holder |
| "Debt holder" is a holder of bonds or... more |
| | |
| Debt Instrument |
| A "debt instrument" is a contract which sets forth the terms and conditions of a loan between a... more |
| | |
| Debt Restructuring |
| The term "debt restructuring" refers to the process of renegotiating the terms and conditions of... more |
| | |
| Debt Security |
| A "debt security" is a contract which sets forth the terms and conditions of a loan between a... more |
| | |
| Debt Service |
| "Debt service" refers to the amount of funds necessary to meet the periodic payments of principal... more |
| | |
| Debt-to-Income Ratio |
| "Debt-to-income ratio" refers to a calculation of how much your monthly fixed payments (minimum... more |
| | |
| Debt/Equity Ratio |
| The term "debt/equity ratio" refers to a measure of a company's debt leverage calculated by... more |
| | |
| Debtor |
| A "debtor" is a person or entity who owes money to another... more |
| | |
| Debtor in Possession |
| A "debtor in possession" is a company that continues to operate under Chapter 11 of the U.S.... more |
| | |
| Debtor-in-Possession Financing |
| "Debtor-in-possession financing" is new debt obtained by a company during a Chapter 11 bankruptcy... more |
| | |
| Decimalization |
| The term "decimalization" refers to the changing of prices that securities trade at from fractions... more |
| | |
| Declaration Date |
| A "declaration date" is the date on which a corporation's Board of Directors formally... more |
| | |
| Declared Dividend |
| A "declared dividend" is a dividend payment that has been authorized or approved by a... more |
| | |
| Deductible |
| A "deductible" is the amount of the loss which a person is responsible to pay under an insurance... more |
| | |
| Deduction |
| A "deduction" is an expense that is allowed as a reduction of gross taxable income for tax... more |
| | |
| Deed |
| A "deed" is a legal instrument used for transferring title to real estate from one party to... more |
| | |
| Deed of Trust |
| A "deed of trust" is a legal contract that grants (or creates) a security interest in real property... more |
| | |
| Deep in the Money |
| The term "deep in the money" often refers to a (1) call option whose exercise price is considerably... more |
| | |
| Default |
| A "default" is the failure to perform a legal obligation. For example, a mortgage or deed of... more |
| | |
| Default Risk |
| "Default risk" refers to the risk of non-payment by a borrower under a... more |
| | |
| Deferred Compensation |
| "Deferred compensation" refers to compensation earned by an employee but paid at a later date,... more |
| | |
| Deferred Income Tax |
| A "deferred income tax" is a liability recorded on a company's balance sheet for tax that will... more |
| | |
| Defined Benefit Plan |
| A "defined benefit plan" is a pension plan set up by a company to make specified payments to... more |
| | |
| Defined Contribution Plan |
| A "defined contribution plan" is a pension plan set up by a company to make specified contribution... more |
| | |
| Deflation |
| "Deflation" is a general decline in the prices of goods and services. It is the opposite of... more |
| | |
| Delinquency |
| "Delinquency" is a term used for failure by a borrower or debtor to make payment on a loan, debt or... more |
| | |
| Delisting |
| "Delisting" refers to the removal of a listed company or securities from listing on a stock... more |
| | |
| Demand Deposit |
| A "demand deposit" is a bank deposit that can be withdrawn by the depositor at any time. A... more |
| | |
| Demand for Payment |
| A "demand for payment" is typically a letter or other notice demanding payment for overdue sums. A... more |
| | |
| Demand for Rent |
| A "Demand for Rent" is typically a letter or other notice demanding payment from a tenant for... more |
| | |
| Demand Loan |
| A "demand loan" is a loan that must be repaid in full, on demand by the... more |
| | |
| Department of Commerce |
| The "Department of Commerce" is the U.S. Cabinet Department which encourages and promotes the... more |
| | |
| Department of Treasury |
| The "Department of Treasury" is the U.S. Cabinet Department which performs several functions:... more |
| | |
| Deposit Insurance |
| "Deposit insurance" is insurance, usually by a government entity (such as the Federal Deposit... more |
| | |
| Depositary Receipt |
| A "depositary receipt" is a security that is traded on a local stock exchange but represents a... more |
| | |
| Depository Institution |
| A "depository institution" is a financial institution that obtains its funds mainly through... more |
| | |
| Depreciate |
| "Depreciate" means to fall in value or price. Equipment and cars typically depreciate... more |
| | |
| Depreciation |
| "Depreciation" is the decrease in the value of an asset from wear and tear and the passage of time.... more |
| | |
| Derivative |
| A "derivative" is a financial instrument that changes in value in relation to the price movements... more |
| | |
| Derivative Security |
| A "derivative security" is a financial security whose value is derived in part from the value and... more |
| | |
| Direct Deposit |
| A "direct deposit" is the automatic deposit of wages or benefits to a customer's bank account.... more |
| | |
| Direct Participation Program |
| A "direct participation program" is an investment vehicle typically structured as a limited... more |
| | |
| Direct Stock Purchase Plan |
| A "direct stock purchase plan" is a program that allows an investor to purchase stock directly from... more |
| | |
| Director |
| A "director" is a member of the Board of Directors of a corporation, which is the governing body of... more |
| | |
| Disability Income Insurance |
| "Disability income insurance" is an insurance policy that insures a worker in the event of a... more |
| | |
| Discount Bond |
| A "discount bond" is a bond trading at a discount from par or its face... more |
| | |
| Discount Broker |
| A "discount broker" is a stock brokerage house that charges relatively low commission rates for... more |
| | |
| Discount Note |
| A "discount note" is an unsecured non-interesting bearing debt obligation that is issued at a... more |
| | |
| Discounted Cash Flow |
| "Discounted cash flow" is the value of an investment (measured in terms of the cash invested and... more |
| | |
| Discretionary Income |
| "Discretionary income" is the amount of an individual's income available for spending after all... more |
| | |
| Disposable Income |
| "Disposable income" is the amount of personal income that an individual has available after... more |
| | |
| Distressed Securities |
| A "distressed security" is a bond or stock of a company undergoing or expected to undergo... more |
| | |
| Distribution |
| The term "distribution"often refers to (1) the income or capital gain made by a mutual fund that is... more |
| | |
| Diversification |
| "Diversification" refers to the spreading of investments among different categories of assets or... more |
| | |
| Diversified Fund |
| A "diversified fund" is a mutual fund that invests in a diversity of securities across a variety of... more |
| | |
| Divestiture |
| The term "divestiture" refers to the disposition of all or part of a business, asset or investment... more |
| | |
| Dividend |
| A "dividend" is a distribution of money or stock that a corporation pays to its stockholders. A... more |
| | |
| Dividend Policy |
| The term "dividend policy" refers to the policy of a corporation with respect to the amount of... more |
| | |
| Dividend Reinvestment Plan |
| A "dividend reinvestment plan" or "DRIP" is a company plan providing for an automatic reinvestment... more |
| | |
| Dividend Yield |
| A dividend yield" is a ratio that shows how much a company pays out in dividends each year relative... more |
| | |
| DJIA |
| The "DJIA" or "Dow Jones Industrial Average" is the best known general index of stocks. The index... more |
| | |
| DJTA |
| The "DJTA" or "Dow Jones Transportation Average" is an index based on the market prices of 20... more |
| | |
| DJUA |
| The "DJUA" or "Dow Jones Utility Average" monitors the stock performance of 15 gas, electric and... more |
| | |
| Dollar-Cost Averaging |
| "Dollar cost averaging" refers to an investment strategy of buying securities in fixed dollar... more |
| | |
| Domain Name Purchase Agreement |
| A "domain name purchase agreement" is a contract where the owner of a domain name (e.g.,... more |
| | |
| Dow Jones Industrial Average |
| The "DJIA" or "Dow Jones Industrial Average" is the best known general index of stocks. The index... more |
| | |
| Dow Jones Transportation Average |
| The "Dow Jones Transportation Average" or "DJTA" is based on an index of 20 stocks in the... more |
| | |
| Dow Jones Utility Average |
| The "Dow Jones Utility Average" or "DJUA" monitors the stock performance of 15 gas, electric and... more |
| | |
| Dow Theory |
| "Dow theory" is a theory that major market trends depend on how the Dow Jones Industrial Average... more |
| | |
| Down Payment |
| A "down payment" with reference to a home or other real estate purchase refers to the cash portion... more |
| | |
| Downgrade |
| The term "downgrade" is often used in the stock market to refer to a analyst's change in the... more |
| | |
| Downtick |
| The term "downtick" refers to how a stock has traded on a stock exchange when compared to the... more |
| | |
| DPP |
| A "DPP" or "direct participation program" is an investment vehicle typically structured as a... more |
| | |
| Drag Along Rights |
| "Drag along rights "refer to a contractual right in an investment contract that large or majority... more |
| | |
| DRIP |
| A "DRIP" or "dividend reinvestment plan" is a company plan providing for an automatic reinvestment... more |
| | |
| Dual Listing |
| "Dual listing" refers to a company's securities being listed on more than one stock exchange... more |
| | |
| Due Diligence |
| "Due diligence" is the process of a review of a company's operations, financial statements,... more |
| | |
| Due Diligence Checklist |
| A "due diligence checklist" is a checklist typically used by acquirers of businesses or venture... more |
| | |
| Due Diligence Questionnaire |
| A "due diligence questionnaire" is a questionnaire given to the company being reviewed for a... more |
| | |
| Due on Sale Clause |
| A "due on sale clause" is a contract provision often found in a mortgage or deed of trust providing... more |
| | |
| Durable Power of Attorney for Healthcare |
| A "durable power of attorney for healthcare" is a document in which a person is appointed to make... more |
| | |
| Durables |
| "Durables" are a type of consumer product that do not have to be purchased frequently and intended... more |
| | |
| Dutch Auction |
| A "Dutch auction" is a method used in the sale of securities in which the security's offer... more |
| | |
| E-Commerce Agreement |
| An "E-commerce agreement" is a contract between two parties, relating to the promotion of products... more |
| | |
| Early Withdrawal Penalty |
| An "early withdrawal penalty" is a penalty paid by the holder of a fixed-term debt instrument (such... more |
| | |
| Earned Income |
| "Earned income" refers generally to an individual's income earned from employment or... more |
| | |
| Earned Income Credit |
| The "earned income credit" is a federal tax credit that low income workers may be entitled to... more |
| | |
| Earnest Money Deposit |
| An "earnest money deposit" is the amount of money given by the buyer to a seller of an asset upon... more |
| | |
| Earnings |
| The term "earnings" typically refers to (1) in the case of an individual, salary and other... more |
| | |
| Earnings before Interest & Tax |
| "Earnings before interest and tax" or "EBIT" is a financial measure of a company defined as its... more |
| | |
| Earnings before Interest, Taxes, Depreciation and Amortization |
| "Earnings before interest, taxes, depreciation and amortization" or "EBITDA" is a financial measure... more |
| | |
| Earnings before Tax |
| "Earnings before tax" refers to a company's revenues minus all expenses other than... more |
| | |
| Earnings Estimate |
| An "earnings estimate" is an estimate by a securities analyst as to the future expected earnings... more |
| | |
| Earnings Management |
| "Earnings management" typically refers to a practice undertaken by public companies to manipulate... more |
| | |
| Earnings Per Share |
| "Earnings per share" or "EPS" is a financial measure of a company based upon the company's... more |
| | |
| Earnout |
| The term "earnout" refers to a contract provision in an acquisition contract stating that the... more |
| | |
| Earthquake Insurance |
| "Earthquake insurance" is a form of property insurance that pays the policyholder in the event of... more |
| | |
| Easement |
| An "easement" is a limited legal right to use another person's real estate for a specific... more |
| | |
| EBIT |
| "Earnings before interest and taxes" or "EBIT" is a financial measure of a company defined as its... more |
| | |
| EBITDA |
| "Earnings before interest, taxes, depreciation and amortization" or "EBITDA" is a financial measure... more |
| | |
| EBT |
| "EBT" stands for "earnings before tax," which is a company's income minus all expenses, other... more |
| | |
| ECOA |
| The "Equal Credit Opportunity Act" or "ECOA" is a federal law that protects consumers from... more |
| | |
| EDGAR |
| "EDGAR" refers to the SEC's Electronic Data Gathering, Analysis and Retrieval system, a... more |
| | |
| Education IRA |
| An "education IRA" is a form of individual retirement account enabling the contribution of up to... more |
| | |
| Effective Tax Rate |
| The term "effective tax rate" refers to the ratio, generally expressed as a percentage, of taxes... more |
| | |
| Electronic Filing |
| "Electronic filing" typically refers to the filing of tax returns with the Internal Revenue Service... more |
| | |
| Electronic Funds Transfer |
| "Electronic funds transfer" or "EFT" is a transfer of funds electronically rather than by check or... more |
| | |
| Eligible Rollover Distribution |
| An "eligible rollover distribution" is a distribution from an IRA or qualifying retirement plan... more |
| | |
| Elliott Wave Theory |
| The "Elliott Wave Theory" is a technical analysis theory for predicting the behavior of the stock... more |
| | |
| Emerging Market Fund |
| An "emerging market fund" is a mutual fund that invests in securities which are traded in the... more |
| | |
| Emerging Markets |
| The term "emerging markets" refers to the financial markets of developing... more |
| | |
| Employee Confidentiality and Invention Assignment Agreement |
| To make sure that employees keep a company's proprietary information confidential, an "employee... more |
| | |
| Employee Contribution Plan |
| An "employee contribution plan" is a retirement plan whereby employees make contributions to an... more |
| | |
| Employee Handbook |
| An "employee handbook" is a company's written statement of policies and procedures applicable... more |
| | |
| Employee Retirement Income Security Act |
| The "Employee Retirement Income Security Act" or "ERISA" is the U.S.federal law that governs the... more |
| | |
| Employee Share Ownership Trust |
| An "employee share ownership trust" or "ESOT" is a trust account established by a corporation to... more |
| | |
| Employee Stock Ownership Plan |
| An "employee stock ownership plan" or "ESOP" is a company contributed trust fund that buys and... more |
| | |
| Employee Stock Purchase Plan |
| An "employee stock purchase plan" or "ESPP" is a company sponsored plan where participating... more |
| | |
| Employment Agreement |
| An "employment agreement" is a contract between an employer and employee setting forth the terms of... more |
| | |
| Employment Application |
| An "employment application" is a form to be filled out by prospective employees. The application... more |
| | |
| Employment Rate |
| The "employment rate" is the percentage of the number of persons actually employed over the total... more |
| | |
| Encumbrance |
| An "encumbrance" is a legal term referring to anything that affects or limits the title to... more |
| | |
| Endorsement |
| An "endorsement" has multiple meanings, including (1) a written form attached to an insurance... more |
| | |
| Endowment Fund |
| An "endowment fund" is a fund generated from the gift (usually of cash) of a donor to an... more |
| | |
| Enterprise Value |
| "Enterprise value" is defined to mean a company's market value (in other words, the total value... more |
| | |
| Entrepreneur |
| The term "entrepreneur" refers to an individual starting a new business and taking on the risks... more |
| | |
| EPS |
| "Earnings per share" or "EPS" is a financial measure of a company calculated by the company's... more |
| | |
| Equal Credit Opportunity Act |
| The "Equal Credit Opportunity Act" or "ECOA" is a federal law that protects consumers from... more |
| | |
| Equifax |
| "Equifax" is one of the three main credit reporting agencies in the United States, headquartered in... more |
| | |
| Equipment Lease Agreement |
| An "equipment lease agreement" is a contract that sets forth the rights and obligations between a... more |
| | |
| Equity |
| The term "equity" has multiple meanings, depending on the context. In connection with real estate,... more |
| | |
| Equity Financing |
| The term "equity financing" refers to the sale of preferred stock, common stock, options or... more |
| | |
| Equity Fund |
| An "equity fund" is a mutual fund that invests primarily in stocks. The value of the shares in the... more |
| | |
| Equity holders |
| "Equity holders" are those individuals or entities who hold portions of a firm's equity. In a... more |
| | |
| Equity Market |
| An "equity market" is a stock market for the trading of publicly held company stock and equity... more |
| | |
| ERISA |
| The "Employee Retirement Income Security Act" or "ERISA" is the federal law that governs the... more |
| | |
| Escrow |
| "Escrow" is a financial mechanism where property or money is held by a third party (the "escrow... more |
| | |
| Escrow Holdback |
| An "escrow holdback" is an escrow mechanism used in merger and acquisition transactions where a... more |
| | |
| ESOP |
| An "employee stock ownership plan" or "ESOP" is a company contributed trust fund that buys and... more |
| | |
| ESOT |
| An "employee share ownership trust" or "ESOT" is a trust established by a corporation to facilitate... more |
| | |
| ESPP |
| An "employee stock purchase plan" or "ESPP" is a company sponsored plan where participating... more |
| | |
| Estate |
| An "estate" often refers to the assets left behind by a person upon his or her death. The assets... more |
| | |
| Estate Planning |
| "Estate planning" is the process where a person plans for the disposition of his or her assets and... more |
| | |
| Estate Tax |
| An "estate tax" is a federal or state tax imposed on an individual's assets upon his or her... more |
| | |
| Estoppel Certificate |
| An "estoppel certificate" often refers to either (1) a document in which a borrower certifies the... more |
| | |
| ETF |
| "Exchange-traded funds" or "ETFs" represent a pool of stocks similar to an index mutual fund.... more |
| | |
| Euro |
| The "euro" is the common currency of many countries in the European Monetary Union (EMU). The... more |
| | |
| Eurobond |
| A "eurobond" is a debt obligation that has been issued in one country's currency but is traded... more |
| | |
| Euronext |
| "Euronext" is a European stock exchange with subsidiaries in Belgium, France, Netherlands, Portugal... more |
| | |
| European Union |
| The "European Union" is an economic association of European countries whose goals are a single... more |
| | |
| Ex-Dividend |
| "Ex-dividend" means "without dividend." The buyer of stock when they are quoted "ex-dividend" is... more |
| | |
| Exchange-Traded Fund |
| "Exchange-traded funds" or "ETFs" represent a pool of stocks similar to an index mutual fund.... more |
| | |
| Excise Tax |
| An "excise tax" is a tax applied to the consumption of a particular type of good, such as alcohol... more |
| | |
| Executor |
| An "executor" is an individual or trust institution designated in a will to administer the estate... more |
| | |
| Exemption |
| An "exemption" is a deduction allowed by law to reduce the amount of income that would otherwise be... more |
| | |
| Exercise Price |
| "Exercise price" is the price at which an option, warrant, or futures contract can be exercised to... more |
| | |
| Expense |
| The term "expense" with respect to accounting/financial matters refers to an outgoing payment made... more |
| | |
| Expense Ratio |
| The "expense ratio" of a stock or asset mutual fund is the total percentage of fund assets used for... more |
| | |
| Expensed |
| The term "expensed" refers to charging an expense to an expense account, and getting... more |
| | |
| Experian |
| "Experian" is one of the three major credit reporting agencies in the United States, formerly known... more |
| | |
| Face Value |
| "Face value" is the nominal, or stated, value of a stock or bond. For bonds, face value is also... more |
| | |
| Face-Amount Certificate |
| A "face-amount certificate" is a type of debt instrument (like a bond). A face-amount certificate... more |
| | |
| Factor |
| "Factor" often refers to a financial institution that will purchase a company's accounts... more |
| | |
| FAFSA |
| The "Free Application for Federal Student Aid" or "FAFSA," is the form that student borrowers fill... more |
| | |
| Fair Credit Reporting Act |
| The "Fair Credit Reporting Act" or "FCRA" is a federal law that protects the consumers' rights... more |
| | |
| Fair Housing Act |
| The "Fair Housing Act" or "FHA" is a federal law promoting fair housing throughout the United... more |
| | |
| Fair Market Value |
| "Fair market value" is an appraisal term for the "price" of a property that a seller should be able... more |
| | |
| Fairness Opinion |
| A "fairness opinion" is an investment banker's professional opinion as to the "fairness" of a... more |
| | |
| Family Limited Partnership |
| A "family limited partnership" or "FLP" is a type of limited partnership in which family members... more |
| | |
| Family of Funds |
| "Family of funds" is a group of mutual funds, each having a different objective such as one may be... more |
| | |
| Fannie Mae - Federal National Mortgage Association |
| "Fannie Mae" is a government sponsored entity that buys mortgages from lenders, bundles them into... more |
| | |
| FCRA |
| The "Fair Credit Reporting Act" or "FCRA" is a federal law that protects the consumers' rights... more |
| | |
| FDIC |
| The "Federal Deposit Insurance Corporation" or "FDIC" is a government corporation that insures... more |
| | |
| Federal Deficit |
| The "federal deficit" is the amount of money within the annual budget that the federal government... more |
| | |
| Federal Deposit Insurance Corporation |
| The "Federal Deposit Insurance Corporation" or "FDIC" is a government corporation that insures... more |
| | |
| Federal Gift Tax |
| The "federal gift tax" is the tax imposed by the federal government on the person making a gift,... more |
| | |
| Federal Home Loan Bank System |
| The "Federal Home Loan Bank System" or "FHLB" is a corporation owned by thousands of member... more |
| | |
| Federal Insurance Contributions Act |
| The "Federal Insurance Contributions Act" or "FICA" is a U.S. federal law that established the... more |
| | |
| Federal Reserve Board |
| The "Federal Reserve Board" is the governing body of the Federal Reserve System, which is... more |
| | |
| Fee Simple |
| "Fee simple" ownership of real estate is the most common form of real property ownership in the... more |
| | |
| FHA |
| The "Fair Housing Act" or "FHA" is a federal law promoting fair housing throughout the United... more |
| | |
| FHLB |
| The "Federal Home Loan Bank System" or "FHLB" is a corporation owned by thousands of member... more |
| | |
| FHLMC |
| The "Federal Home Loan Mortgage Corporation" or "FHLMC", also known as Freddie Mac, is a... more |
| | |
| FICA |
| The "Federal Insurance Contributions Act" or "FICA" is a U.S. law that established the payroll tax... more |
| | |
| FICO Score |
| The "FICO score" is also known as an individual's credit score. FICO is an acronym for Fair... more |
| | |
| Fiduciary |
| A "fiduciary" is a person, company, or an association that holds or manages assets for a another... more |
| | |
| FIFO |
| "First In, First Out" or "FIFO" is an accounting method for inventory based on the premise that the... more |
| | |
| Filing Status |
| "Filing status" refers to certain tax categories used in connection with filing tax returns.... more |
| | |
| Final Prospectus |
| A "final prospectus" is a legal document that describes the offering of securities by a company,... more |
| | |
| Finance Charge |
| "Finance charge" is the total cost of credit a customer must pay on a consumer loan, including... more |
| | |
| Financial Accounting |
| "Financial accounting" is the preparation of financial statements by the reporting and recording of... more |
| | |
| Financial Accounting Standards Board |
| The "Financial Accounting Standards Board" or "FASB" is the entity composed of independent members... more |
| | |
| Financial Advisor |
| A "financial advisor" is someone who is proficient in the financial field and who can offer... more |
| | |
| Financial Asset |
| A "financial asset" is any identifiable asset such as equipment, land, or buildings that can be... more |
| | |
| Financial Institution |
| A "financial institution" is an organization that receives funds through deposits from corporations... more |
| | |
| Financial Instrument |
| "Financial instruments" are papers or documents, some in physical form and others in electronic... more |
| | |
| Financial Planner |
| A "financial planner" is a trained professional who offers advice on how to plan out personal or... more |
| | |
| Financial Statements |
| "Financial statements" typically refer to a company's profit and loss statement, balance sheet,... more |
| | |
| Firm Commitment Underwriting |
| A "firm commitment underwriting" is typically an arrangement in which an underwriter agrees to sell... more |
| | |
| First In, First Out |
| "First In, First Out" or "FIFO" is an accounting method for inventory based on the premise that the... more |
| | |
| First Mortgage |
| "First mortgage" is a loan secured by a first lien on real property, given the lien holder priority... more |
| | |
| Fiscal Policy |
| "Fiscal policy" refers to the federal tax and spending policies set by Congress and/or the... more |
| | |
| Fiscal Year |
| "Fiscal year" is a twelve month accounting statement for a business showing the financial results... more |
| | |
| Fiscal Year-End |
| "Fiscal year-end" is the last date of which a business' fiscal year ends. The accounting period... more |
| | |
| Fixed Rate Loan |
| A "fixed rate loan" is a loan whose interest rate is fixed throughout the term of the loan.... more |
| | |
| Fixed Rate Mortgage |
| A "fixed rate mortgage" is a real estate mortgage loan whose interest rate is fixed throughout the... more |
| | |
| Flat Tax |
| A "flat tax" is a system that taxes everyone's income at the same tax rate no matter how large... more |
| | |
| Flat Yield Curve |
| A "flat yield curve" is the graphical representation of a situation in which there is little or no... more |
| | |
| Flipping |
| "Flipping" is when shares of stock are purchased in an initial public offering (IPO) and then are... more |
| | |
| Float |
| The "float" is the number of shares of a company that are publicly owned and tradable. Large... more |
| | |
| Floating Interest Rate |
| "Floating interest rate" is a rate that goes up and down with the condition of the general market... more |
| | |
| Floating-Rate Note |
| A "floating-rate note" is a debt security the interest rate of which is periodically adjusted. For... more |
| | |
| Flood Insurance |
| "Flood insurance" is insurance that is designed to protect a homeowner against losses caused by a... more |
| | |
| FNMA |
| "FNMA" or "Fannie Mae" is a government sponsored entity that buys mortgages from lenders, bundles... more |
| | |
| Follow-On Offering |
| A "follow-on offering" is a type of secondary offering of a stock in which a company sells... more |
| | |
| Forbearance |
| "Forbearance" is a postponement of monthly payments for a limited amount of time in which a... more |
| | |
| Force Majeure |
| "Force majeure" is a contract clause that excuses one or both parties from fulfilling all or part... more |
| | |
| Foreclosure |
| "Foreclosure" is the process by which a holder of a mortgage or deed of trust forces a sale of the... more |
| | |
| Foreign Currency |
| "Foreign currency" is money of another... more |
| | |
| Form 10-K |
| "Form 10-K" is the SEC form required to be filed by publicly held companies that provide annual... more |
| | |
| Form 10-Q |
| "Form 10-Q" is the form required by the SEC to be filed by public companies on a quarterly basis,... more |
| | |
| Form 1099-DIV |
| "Form 1099-DIV" is the IRS form usually sent by financial institutions to investors and to the IRS... more |
| | |
| Form 1099-Q |
| "Form 1099-Q" is an IRS form used to report disbursements from a Coverdell Education Savings... more |
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| Form 1099-R |
| "Form 1099-R" is a form issued by the Internal Revenue Service, used to report individual... more |
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| Form 3 |
| "Form 3" is the form required by the SEC from all holders of 10% or more of a public company's... more |
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| Form 4 |
| "Form 4" is the form required by the SEC for a change in the holdings of an individual owning 10%... more |
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| Form 5 |
| "Form 5" is an SEC form that must be filed annually by directors and officers of a public company,... more |
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| Form 8-K |
| "Form 8-K" is an SEC filing that a publicly-traded company must file to report any material changes... more |
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| Forward Contract |
| A "forward contract" is a contract in which a seller and buyer will privately agree upon delivery... more |
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| Fractional Share |
| A "fractional share" is a stock that is less than one full share. This usually happens when an... more |
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| Franchise |
| A "franchise" is a business that has been established or operates under the authorization to sell... more |
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| Franchise Agreement |
| A "franchise agreement" is a contract that is between a franchisor and a franchisee. This contract... more |
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| Fraudster |
| "Fraudster" refers to someone who commits fraud of some kind, such as Internet fraud or securities... more |
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| Fraudulent Conveyance |
| The term "fraudulent conveyance" (or fraudulent transfer) refers to the transfer of valuable assets... more |
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| Freddie Mac - Federal Home Loan Mortgage Corp |
| The "Federal Home Loan Mortgage Corporation" or "FHLMC", also known as Freddie Mac, is a... more |
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| Free Application for Federal Student Aid |
| The "Free Application for Federal Student Aid" or "FAFSA," is the form that student borrowers must... more |
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| Front Office |
| In a financial services company, the front office typically includes corporate finance and sales... more |
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| Front-End Load |
| "Front-end load" is one of three types of sales charges imposed by mutual funds that charge fees:... more |
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| Front-End Ratio |
| A "front-end ratio" is the percentage of a person's monthly income allotted to mortgage... more |
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| Full Service Broker |
| A "full service broker" is a securities broker who provides clients a broad selection of fincial... more |
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| Fully Subscribed |
| An offering of shares of securities is said to be "fully subscribed" when all the shares have been... more |
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| Fund Manager |
| A "fund manager" is the person who oversees the investment money invested in a specific mutual... more |
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| Fund of Funds |
| A "fund of funds" is a mutual fund, hedge fund, or other investment fund that invests in other... more |
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| Futures |
| "Futures" is a term used to designate contracts covering the sale of financial instruments or... more |
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| Futures Contract |
| A "futures contract" is a legally binding agreement to buy or sell a commodity or financial... more |
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| GAAP |
| "GAAP" or "Generally Accepted Accounting Principles" are the overall rules and procedures that... more |
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| Gain |
| "Gain" is the increase in value of an investment or asset. It can be contrasted with loss, a... more |
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| Gambling Income |
| "Gambling income" is money received as the result of playing games of chance or wagering on events,... more |
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| Gambling Loss |
| "Gambling loss" is money lost as the result of playing games of chance or wagering on events, such... more |
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| Garnishment |
| "Garnishment" refers generally to a legal process undertaken by a creditor to take a portion of a... more |
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| GDR |
| A "global depositary receipt" or "GDR" is a financial instrument that is held in a bank in one... more |
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| General Ledger |
| A "general ledger" is the accounting records of a business that set forth all of its financial... more |
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| General Obligation Bond |
| A "general obligation bond" or "GO Bond" is a municipal bond (a debt investment) that is backed by... more |
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| General Partner |
| A "general partner" is a member of a general or limited partnership and who has unlimited liability... more |
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| General Partnership |
| A general partnership is a form of business entity in which all partners have unlimited liability... more |
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| General Power of Attorney |
| A "general power of attorney" is a legal document that allows one party to act as an agent on... more |
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| Generally Accepted Accounting Principles |
| "Generally Accepted Accounting Principles" or "GAAP" are the overall rules and procedures that... more |
| | |
| Generation-Skipping Trust |
| A "generation-skipping trust" is a form of legal trust that designates that a person's assets... more |
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| GIC |
| A "GIC" or "guaranteed investment contract" is a debt instrument issued by an insurance company in... more |
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| Gift Tax |
| A "gift tax" is a tax assessed on the gift giver of an asset or property. Federal law provides for... more |
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| Ginnie Mae - Government National Mortgage Association |
| The Government National Mortgage Association (GNMA), also called "Ginnie Mae", is a U.S. government... more |
| | |
| Global Bond |
| A "global bond" is a bond issued by a company in one country and sold on the exchange in another... more |
| | |
| Global Depositary Receipt |
| A "global depositary receipt" or "GDR" is a financial instrument that is held in a bank in one... more |
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| Global Fund |
| A "global fund" is a mutual fund that holds a portfolio of securities from around the world. Global... more |
| | |
| GNMA |
| The Government National Mortgage Association (GNMA), also called "Ginnie Mae", is a U.S. government... more |
| | |
| GO Bond |
| A "GO bond" or "general obligation bond" is a municipal bond (a debt instrument) that is backed by... more |
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| Going Private |
| "Going private" refers to the act of a public company being bought by a group of private investors... more |
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| Going Public |
| "Going public" or "IPO" refers to a private company first offering its shares to the... more |
| | |
| Golden Parachute |
| A "golden parachute" is a term used to describe a contract clause in a company executive's... more |
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| Government Obligations |
| "Government obligations" are U.S. government-backed debt instruments, such as Treasury bonds,... more |
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| Grace Period |
| "Grace period" typically refers to the time period specified in a loan agreement or credit card... more |
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| Grantor |
| A "grantor" can be the person (individual or corporation) that makes a grant to another person. For... more |
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| Grantor Retained Annuity Trust |
| A "grantor retained annuity trust" or "GRAT" is a trust with a set expiration date into which the... more |
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| Grantor Retained Income Trust |
| A "Grantor Retained Income Trust" or "GRIT" is a trust where the grantor transfers property to a... more |
| | |
| GRAT |
| A "GRAT" or "grantor retained annuity trust" is a trust with a set expiration date into which the... more |
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| Greater Fool Theory |
| The "greater fool theory" holds that a person can buy any investment, whether overpriced or not,... more |
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| Greenmail |
| "Greenmail" is the practice of acquiring a large portion of the shares of a company and then... more |
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| Greenshoe Option |
| A "greenshoe option," also called an over-allotment option, gives the underwriter (usually an... more |
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| GRIT |
| A "Grantor Retained Income Trust" or "GRIT" is a trust where the grantor transfers property to a... more |
| | |
| Gross Income |
| "Gross income" typically refers to a person's taxable income received, including wages, tips,... more |
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| Gross Lease |
| In a "gross lease," the owner of the property--the landlord--is responsible for most if not all... more |
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| Gross Margin |
| "Gross margin" is the ratio of gross profit to net sales, expressed as a percentage. It is... more |
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| Gross Profit |
| "Gross profit" is a company's net sales minus the cost of the goods sold. The revenue is... more |
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| Gross Profit Margin |
| "Gross profit margin" is the ratio of a company's gross profit to its net sales. Gross profit... more |
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| Gross Sales |
| "Gross sales" is the total value of sales before deducting discounts and returns. The figure... more |
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| Gross Spread |
| The "gross spread" is the price at which a security is offered to the public minus the price at... more |
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| Ground Lease |
| A "ground lease", also referred to as a land lease, is a lease agreement in which the lessee leases... more |
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| Growth Company |
| A "growth company" is a company with cash flows or earnings that appreciate quickly relative to the... more |
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| Growth Fund |
| A "growth fund" is a mutual fund that invests primarily in growth... more |
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| Growth Stock |
| A growth stock is stock in a company with cash flows or earnings that appreciate (or are expected... more |
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| Guaranteed Investment Contracts |
| A "guaranteed investment contract" or "GIC" is a debt instrument issued by an insurance company in... more |
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| Guardian |
| A "guardian" is a person or institution with the legal responsibility to care for a minor or some... more |
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| Gun Jumping |
| "Gun jumping" is the illegal practice of selling shares of stock or soliciting offers for shares... more |
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| Health Savings Account |
| A "health savings account" or "HSA" is an account, funded by an individual or his or her employer,... more |
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| Hedge |
| A "hedge" is an investment that reduces an investor's risk from another investment. The hedge... more |
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| Hedge Fund |
| A "hedge fund" is a private investment fund that invests in stocks, and may employ a variety of... more |
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| Hedging |
| "Hedging" is the investment strategy of using hedges to reduce the risk of adverse price movement... more |
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| Heir |
| An "heir" is someone who is legally entitled to receive a person's assets when that person... more |
| | |
| High Yield Bond |
| A "high yield bond" is a bond with a relatively high interest rate (and thus a relatively high... more |
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| High-Deductible Health Plan |
| A "high-deductible health plan" or "HDHP" is a health insurance plan with a relatively high... more |
| | |
| High-Grade Bond |
| A "high-grade bond" is a bond with an AAA or AA rating in Standard & Poor's or Moody's... more |
| | |
| High-Tech Stocks |
| A "high-tech stock" (or simply "tech stock") is stock in a company in the technology sector. Such... more |
| | |
| High-Yield Fund |
| A "high-yield fund" is a mutual fund that primarily invests in lower rated bonds that have... more |
| | |
| Hit the Bid |
| "Hitting the bid" occurs when a dealer of stocks agrees to sell shares of the stock for another... more |
| | |
| Hobby Loss |
| A "hobby loss" is a financial loss (as opposed to a gain) that an individual incurs as the result... more |
| | |
| Hold Recommendation |
| A "hold recommendation" is an analyst's opinion that can loosely be interpreted to mean that a... more |
| | |
| Holdback Escrow |
| A "holdback escrow" is an escrow mechanism used in merger and acquisition transactions where a... more |
| | |
| Holder of Record |
| The "holder of record" is the person (an individual or entity) who is the registered owner of a... more |
| | |
| Holding Period |
| A "holding period" is the period of time an asset, such as an investment, is held by an owner... more |
| | |
| Home Equity |
| "Home equity" is the fair market value of a home minus the total amounts of any mortgages on the... more |
| | |
| Home Equity Line of Credit |
| A "home equity line of credit" is a line of credit allowing the borrower to draw down loans from... more |
| | |
| Home Equity Loan |
| A "home equity loan" is loan or line of credit that is secured by the borrower's equity in his... more |
| | |
| Home Office Expense |
| A "home office expense" is an IRS income tax deduction that allows people who spend at least half... more |
| | |
| Home Warranty |
| The term "home warranty" can denote an agreement between a home buyer and home seller as to the... more |
| | |
| Homeowners Association |
| A "homeowners' association" is a corporation or other type of organization consisting of... more |
| | |
| Homeowners Insurance |
| "Homeowner's insurance" is an insurance product designed to indemnify a homeowner for covered... more |
| | |
| Hostile Takeover |
| A "hostile takeover" refers to an acquisition of all or a significant number of the shares of a... more |
| | |
| Hot IPO |
| A "hot IPO" is a highly anticipated initial public offering (IPO) of shares of stock. The IPO is... more |
| | |
| Hot Issue |
| A "hot issue" is a stock that is in high demand. The term "hot issue" generally applies to a hot... more |
| | |
| Housing Bonds |
| A "housing bond" is a debt security issued by a municipal government to finance construction of... more |
| | |
| Housing Expense Ratio |
| The "housing expense ratio" is a figure that lenders use to help determine the amount of a home... more |
| | |
| Housing Market Index |
| The "housing market index" is a statistical model used to track the demand for new homes. It is... more |
| | |
| Housing Starts |
| "Housing starts" refers to the number of home constructions begun during a certain time period.... more |
| | |
| HSA |
| An "HSA" or "health savings account" is an account, funded by an individual or his or her employer,... more |
| | |
| HUD |
| "HUD" is the U.S. Department of Housing and Urban Development, a federal agency. HUD was... more |
| | |
| HUD-1 Form |
| The "HUD-1 Form," also called the "closing sheet" or "settlement sheet" is a detailed accounting of... more |
| | |
| Hurdle Rate |
| The "hurdle rate" is the rate of return on an investment below which a person will not invest. In... more |
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