Personal Finance Glossary     Browse Glossary : A   B   C   D   E   F   G   H   I   J   K   L   M   N   O   P   Q   R   S   T   U   V   W   X   Y   Z   All A Abusive Tax Shelter "Abusive tax shelter" generally refers to a limited partnership or other vehicle that is wrongfully... more   Accelerated Cost Recovery System "Accelerated cost recovery system" is the schedule of depreciation rates allowed for tax... more   Acceleration Clause An "acceleration clause" is a contractual provision stating that the unpaid balance becomes due and... more   Account Executive "Account executive" generally refers to a stock brokerage firm employee who handles securities... more   Accountant An "accountant" is an individual or firm that generally prepares, audits, and/or inspects the... more   Accounting Method "Accounting method" is the method by which income and expenses are arrived at for purposes of... more   Accounting Period "Accounting period" is the period reflected by a company's set of financial statements. An... more   Accounts Payable "Accounts payable" is a company's accounting entry reflecting short term obligations owed to... more   Accounts Receivable "Accounts receivable" is a company's accounting entry reflecting money owed from customers for... more   Accounts Receivable Financing "Accounts receivable financing" is a short-term financing method in which accounts receivable are... more   Accredited Investor "Accredited investor" is a term defined under SEC Regulation D to refer to investors who are deemed... more   Accretion In reference to discount bonds, "accretion" is a straight-line accumulation of capital gains on a... more   Accrual Accounting Method "Accrual accounting" is an accounting method that tries to match the recognition of revenues earned... more   Accrual Basis "Accrual basis" refers to an accounting method in which expenses and income are accounted for as... more   Accrued Interest "Accrued interest" is interest on a loan obligation that has been earned but not... more   Accrued Market Discount "Accrued market discount" is the gain in the value of a discount bond expected from holding it as... more   Accumulated Earnings Tax An "accumulated earnings tax" is a tax imposed by the federal government on companies with retained... more   ACH "ACH" stands for Automated Clearing House and is the national network that allows for transferring... more   Acquiree "Acquiree" refers to a target company being acquired. Also see "Merger" , "M&A Transaction" and... more   Acquirer A firm or company that is acquiring a company. . Also see "Merger", "M&A Transaction" and... more   Acquisition An "acquisition" is when one firm or a company buys another company. This is often referred to as a... more   Acquisition Agreement An "Acquisition Agreement" is a contract where one party is buying the assets or stock of another... more   Acquisition Cost "Acquisition cost" is the expense undertaken to acquire equipment, real property or other... more   ACRS "ACRS" stands for Accelerated Cost Recovery System which is the schedule of depreciation rates... more   Active Income "Active income" is income from an active business as contrasted with passive investment income... more   Active Investing "Active investing" refers to a portfolio securities management strategy in which the manager... more   Actuarial Risk "Actuarial risk" is the risk that the assumptions employed by an actuary to calculate the cost or... more   Actuary An "actuary" is a professional in pension and life insurance matters, experienced in math,... more   Ad Valorem Tax An "ad valorem tax" is a tax based on the value (or assessed value) of... more   Adjustable-Rate Mortgage An "adjustable-rate mortgage" is a mortgage loan where the interest rate is periodically adjusted... more   Adjustable-Rate Preferred Stock "Adjustable-rate preferred stock" is a preferred stock whose dividend changes according to changes... more   Adjusted Gross Income "Adjusted gross income" is a tax term used to determine how much income is taxable. Adjusted gross... more   Adoption Credit The "adoption credit" is a tax credit for qualified adoption expenses incurred for a... more   ADR "American depositary receipt" is a certificate issued by a United States depository bank... more   ADS "American depositary shares" represent foreign shares held in the United States and registered in... more   Advance Directive An "advance directive" is a form of legal document expressing a person's wishes about medical... more   Advance Refunding An "advance refunding" is a financing structure under which new municipal or government bonds are... more   Affidavit of Loss "Affidavit of loss" is a sworn statement describing the particulars and circumstances of the loss... more   Affidavit of Lost Stock Certificate The "Affidavit of Lost Stock Certificate" is a legal form used by a stockholder to represent under... more   Affiliate Agreement An "Affiliate Agreement" is a legal contract between a Web site operator and a third party that... more   Affiliated Corporation "Affiliated corporation" is a corporation that is usually connected through common ownership or... more   After-Hours Trading "After hours trading" refers to securities trading by investors that takes place after regular... more   Agency Bond An "agency bond" is a debt security issued by a Federal government-sponsored enterprise and... more   Agent An "agent" is person or entity who is formally authorized to act on another's behalf. The... more   AGI "Adjusted gross income" is a tax term used to determine how much income is taxable. Adjusted gross... more   Agreement among Underwriters "Agreement among underwriters" is a contract among participating members of a syndicate that... more   Agreement for Professional Services An "Agreement for Professional Services" is a contract between two or more parties where the one... more   Agreement of Sale An "Agreement of Sale" is a contract between seller and buyer in which they reach a meeting of... more   Ahead of Itself "Ahead of itself" generally refers to stocks that are overbought on a fundamental... more   Alan Greenspan Alan Greenspan is the former Chairman of the Board of Governors of the Federal Reserve System, over... more   Algorithmic Trading "Algorithmic trading" refers to securities trading in which buy or sell orders are determined by a... more   Alimony "Alimony" refers to temporary or permanent financial support paid by one spouse to another,... more   Alternative Minimum Tax "Alternative minimum tax" or "AMT" is a federal tax designed to prevent wealthy taxpayers from... more   Amended Return "Amended return" is a tax return filed in order to make modifications or corrections to a tax... more   American Depositary Receipt "American depositary receipt" is a certificate issued by a United States depository bank... more   American Depositary Share "American depositary shares" represent foreign shares held in the United States and registered in... more   American Option An "American option" refers to a stock option that can be exercised before and up to its expiration... more   American Stock Exchange The "American Stock Exchange" or "AMEX" is a U.S. stock exchange based in New... more   AMEX The "AMEX" or "American Stock Exchange" is a U.S. stock exchange based in New... more   Amortization "Amortization" is the repayment of a bond or loan by regular principal... more   AMT The "AMT" or "Alternative Minimum Tax" is a federal tax designed to prevent wealthy taxpayers from... more   Analyst An "analyst" typically refers to a professional employed by a securities brokerage firm or mutual... more   Angel Investor A person who provides funds for small start-up companies or... more   Annual Credit Report The federal Fair Credit Reporting Act (FCRA) requires each of the nationwide consumer reporting... more   Annual Meeting The "annual meeting" is the meeting of the stockholders of a company held once a year. At the... more   Annual Percentage Rate "Annual percentage rate" is the interest charged on a debt, expressed as a yearly rate. For... more   Annual Report An "annual report" is a yearly report of a company's financial condition and operations, issued... more   Annuity "Annuity" is a series of fixed (or sometimes variable) payments paid at regular intervals (such as... more   Anti-Dilution Provision An "anti-dilution provision" is a provision in an stock investment contract or company charter... more   Appraisal "Appraisal" is a valuation of property (such as of real estate or of a business) based on an... more   Appraisal Fee An "appraisal fee" is the fee charged by an appraiser to deliver a professional opinion as to the... more   Appraisal Rights "Appraisal rights" represent the right under state corporation law of stockholders in a merger to... more   Appraised Value "Appraised value" is a valuation of property (such as of real estate or of a business) based on an... more   Appraiser "Appraiser" is an individual or organization who estimates the fair market value of property (such... more   APR The "APR" or "annual percentage rate" is the interest charged on a debt, expressed as a yearly... more   Arbitrage "Arbitrage" is the buying and selling of a security at two different prices in two different... more   Arbitrageur An "arbitrageur" is a person who engages in arbitrage, purchase or selling securities in multiple... more   Arbitration Agreement An "Arbitration Agreement" is an agreement between two or more parties to resolve a dispute through... more   ARM An "ARM" or "adjustable-rate mortgage" is a mortgage loan where the interest rate is periodically... more   ARPS "ARPS" or "Adjustable-rate preferred stock" is a publicly traded security that may be... more   Articles of Incorporation The "Articles of Incorporation" is the document filed with a state government that officially... more   Assessed Value "Assessed value" is the dollar value assigned to property by a municipality for the purpose of... more   Assessor "Assessor" is the local or city government official who determines the fair market value of... more   Asset An "asset" is any property that has... more   Asset Allocation The term "asset allocation" refers to the process of dividing investments among different kinds of... more   Asset Class "Asset class" is a specific category of assets or investments, such as domestic stocks, bonds, real... more   Asset-backed Security "Asset-backed security" is a security that is collateralized by loans, leases, receivable, or... more   Asset-based Financing "Asset-based financing" refers to a security in which lenders and equity investors look principally... more   Assets "Assets" typically refers to a company's resources having economic value, such as cash,... more   Assignable Contract An "assignable contract" is a contract that permits a contract party to convey his or her rights in... more   Assignment The term "assignment" refers to the method of transferring a right or contract from one person to... more   Assignment of Lease An "Assignment of Lease" is a transfer by the tenant under a lease in its interest in the lease to... more   Assumable Mortgage An "assumable mortgage" is a mortgage that can be transferred to the buyer of a real estate... more   At Par "At par" means a price equal to nominal or face value of a security. Sometimes, "at par" refers to... more   At Risk Rules The term "at risk rules" refers generally to the rules under the Internal Revenue Code that the... more   At Will Employment "At Will Employment" is an employment relationship where either the employer or the employee can... more   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   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   ATM "ATM" stands for "automated teller machine" which is a computer controlled terminal which allows... more   Attorney-in-Fact An "attorney-in-fact" is an authorization to act on someone else's behalf in a legal or... more   Attornment "Attornment" typically refers to an act or agreement by a tenant in accepting a replacement... more   Audit An "audit" is an examination of a company's financial and accounting books and records by an... more   Auditors Report An "auditors report" is a report of an outside accounting firm about the accuracy of the... more   Authorized Stock "Authorized stock" is the maximum number of shares authorized for issuance by a company's... more   Automated Clearing House "Automated Clearing House" is the national network that allows for transferring funds... more   Automated Teller Machine An "automated teller machine" is a computer controlled terminal which allows customers to make... more   Automatic Extension An "automatic extension" refers to an extension automatically granted to file a tax... more   Automatic Investment Plan An "automatic investment plan" is an investment program in which funds are automatically... more   Automatic Reinvestment Plan An "automatic reinvestment plan" is an investment program in which capital gains, dividends, or... more   Automatic Stay An "automatic stay" is a law that goes into effect immediately upon filing a bankruptcy petition.... more   Available Credit "Available credit" is the unused portion of a line of credit for which a person or firm is... more   Average Cost "Average cost" typically refers to the average cost of stock or other securities bought at... more       Browse Glossary : A   B   C   D   E   F   G   H   I   J   K   L   M   N   O   P   Q   R   S   T   U   V   W   X   Y   Z   All

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