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Browse Glossary :
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Frequently Searched Terms
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Definition of Receivables
Receivables"Receivables" or "accounts receivables" refer to a company's accounting entry reflecting money owed from customers for goods or services provided. Contrast "receivables" with "accounts payable" --the latter reflects short term obligations owed to suppliers or service suppliers. Accounts receivables are reflected as assets on a company's financial records.
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| 10-Q |
| "Form 10-Q" is the form required by the SEC to be filed by public companies on a quarterly basis,... more |
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| 1040 Form |
| A "1040 form" is the standard IRS tax return form for... more |
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| 1099 statement |
| A "1099" is a statement sent to the IRS and taxpayers by the payers of dividends and... more |
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| 401(k) |
| "401(k)" refers to Section 401(k) of the U.S. Internal Revenue Code, which authorizes a deferred... more |
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| 401(k)Plan |
| "401(k) Plan" refers to Section 401(k) of the U.S. Internal Revenue Code, which authorizes a... more |
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| 403(b)Plan |
| A "403(b) plan" is a plan that is designed as a retirement savings plan, used by tax-exempt... more |
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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 |
| | |
| Call Option |
| "Call option" is an option contract that gives the holder the right to purchase a set number of... more |
| | |
| Call Premium |
| A "call premium" refers to either (1) the amount that a call option costs or (2) the price premium... more |
| | |
| Call Price |
| A "call price" is the premium (or penalty) a securities (often bonds or preferred stock) issuer... more |
| | |
| Call Protection |
| "Call protection" is a feature in some callable bonds providing that the bonds may not be redeemed... more |
| | |
| Call Risk |
| The term "call risk" refers to the risk to a bondholder that a bond may be redeemed (or "called")... more |
| | |
| Callable Bond |
| A "callable bond" is a bond that permits the issuer to redeem the bond before the stated maturity... more |
| | |
| 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 |
| | |
| Form 1099-R |
| "Form 1099-R" is a form issued by the Internal Revenue Service, used to report individual... more |
| | |
| Form 3 |
| "Form 3" is the form required by the SEC from all holders of 10% or more of a public company's... more |
| | |
| Form 4 |
| "Form 4" is the form required by the SEC for a change in the holdings of an individual owning 10%... more |
| | |
| Form 5 |
| "Form 5" is an SEC form that must be filed annually by directors and officers of a public company,... more |
| | |
| Form 8-K |
| "Form 8-K" is an SEC filing that a publicly-traded company must file to report any material changes... more |
| | |
| Forward Contract |
| A "forward contract" is a contract in which a seller and buyer will privately agree upon delivery... more |
| | |
| Fractional Share |
| A "fractional share" is a stock that is less than one full share. This usually happens when an... more |
| | |
| Franchise |
| A "franchise" is a business that has been established or operates under the authorization to sell... more |
| | |
| Franchise Agreement |
| A "franchise agreement" is a contract that is between a franchisor and a franchisee. This contract... more |
| | |
| Fraudster |
| "Fraudster" refers to someone who commits fraud of some kind, such as Internet fraud or securities... more |
| | |
| Fraudulent Conveyance |
| The term "fraudulent conveyance" (or fraudulent transfer) refers to the transfer of valuable assets... more |
| | |
| Freddie Mac - Federal Home Loan Mortgage Corp |
| The "Federal Home Loan Mortgage Corporation" or "FHLMC", also known as Freddie Mac, is a... more |
| | |
| Free Application for Federal Student Aid |
| The "Free Application for Federal Student Aid" or "FAFSA," is the form that student borrowers must... more |
| | |
| Front Office |
| In a financial services company, the front office typically includes corporate finance and sales... more |
| | |
| Front-End Load |
| "Front-end load" is one of three types of sales charges imposed by mutual funds that charge fees:... more |
| | |
| Front-End Ratio |
| A "front-end ratio" is the percentage of a person's monthly income allotted to mortgage... more |
| | |
| Full Service Broker |
| A "full service broker" is a securities broker who provides clients a broad selection of fincial... more |
| | |
| Fully Subscribed |
| An offering of shares of securities is said to be "fully subscribed" when all the shares have been... more |
| | |
| Fund Manager |
| A "fund manager" is the person who oversees the investment money invested in a specific mutual... more |
| | |
| Fund of Funds |
| A "fund of funds" is a mutual fund, hedge fund, or other investment fund that invests in other... more |
| | |
| Futures |
| "Futures" is a term used to designate contracts covering the sale of financial instruments or... more |
| | |
| Futures Contract |
| A "futures contract" is a legally binding agreement to buy or sell a commodity or financial... more |
| | |
| GAAP |
| "GAAP" or "Generally Accepted Accounting Principles" are the overall rules and procedures that... more |
| | |
| Gain |
| "Gain" is the increase in value of an investment or asset. It can be contrasted with loss, a... more |
| | |
| Gambling Income |
| "Gambling income" is money received as the result of playing games of chance or wagering on events,... more |
| | |
| Gambling Loss |
| "Gambling loss" is money lost as the result of playing games of chance or wagering on events, such... more |
| | |
| Garnishment |
| "Garnishment" refers generally to a legal process undertaken by a creditor to take a portion of a... more |
| | |
| GDR |
| A "global depositary receipt" or "GDR" is a financial instrument that is held in a bank in one... more |
| | |
| General Ledger |
| A "general ledger" is the accounting records of a business that set forth all of its financial... more |
| | |
| General Obligation Bond |
| A "general obligation bond" or "GO Bond" is a municipal bond (a debt investment) that is backed by... more |
| | |
| General Partner |
| A "general partner" is a member of a general or limited partnership and who has unlimited liability... more |
| | |
| General Partnership |
| A general partnership is a form of business entity in which all partners have unlimited liability... more |
| | |
| General Power of Attorney |
| A "general power of attorney" is a legal document that allows one party to act as an agent on... more |
| | |
| 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 |
| | |
| GIC |
| A "GIC" or "guaranteed investment contract" is a debt instrument issued by an insurance company in... more |
| | |
| Gift Tax |
| A "gift tax" is a tax assessed on the gift giver of an asset or property. Federal law provides for... more |
| | |
| 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 |
| | |
| 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 |
| | |
| Going Private |
| "Going private" refers to the act of a public company being bought by a group of private investors... more |
| | |
| 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 |
| | |
| Government Obligations |
| "Government obligations" are U.S. government-backed debt instruments, such as Treasury bonds,... more |
| | |
| Grace Period |
| "Grace period" typically refers to the time period specified in a loan agreement or credit card... more |
| | |
| Grantor |
| A "grantor" can be the person (individual or corporation) that makes a grant to another person. For... more |
| | |
| Grantor Retained Annuity Trust |
| A "grantor retained annuity trust" or "GRAT" is a trust with a set expiration date into which the... more |
| | |
| 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 |
| | |
| Greater Fool Theory |
| The "greater fool theory" holds that a person can buy any investment, whether overpriced or not,... more |
| | |
| Greenmail |
| "Greenmail" is the practice of acquiring a large portion of the shares of a company and then... more |
| | |
| Greenshoe Option |
| A "greenshoe option," also called an over-allotment option, gives the underwriter (usually an... more |
| | |
| 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 |
| | |
| Gross Lease |
| In a "gross lease," the owner of the property--the landlord--is responsible for most if not all... more |
| | |
| Gross Margin |
| "Gross margin" is the ratio of gross profit to net sales, expressed as a percentage. It is... more |
| | |
| Gross Profit |
| "Gross profit" is a company's net sales minus the cost of the goods sold. The revenue is... more |
| | |
| Gross Profit Margin |
| "Gross profit margin" is the ratio of a company's gross profit to its net sales. Gross profit... more |
| | |
| Gross Sales |
| "Gross sales" is the total value of sales before deducting discounts and returns. The figure... more |
| | |
| Gross Spread |
| The "gross spread" is the price at which a security is offered to the public minus the price at... more |
| | |
| Ground Lease |
| A "ground lease", also referred to as a land lease, is a lease agreement in which the lessee leases... more |
| | |
| Growth Company |
| A "growth company" is a company with cash flows or earnings that appreciate quickly relative to the... more |
| | |
| Growth Fund |
| A "growth fund" is a mutual fund that invests primarily in growth... more |
| | |
| Growth Stock |
| A growth stock is stock in a company with cash flows or earnings that appreciate (or are expected... more |
| | |
| Guaranteed Investment Contracts |
| A "guaranteed investment contract" or "GIC" is a debt instrument issued by an insurance company in... more |
| | |
| Guardian |
| A "guardian" is a person or institution with the legal responsibility to care for a minor or some... more |
| | |
| Gun Jumping |
| "Gun jumping" is the illegal practice of selling shares of stock or soliciting offers for shares... more |
| | |
| Health Savings Account |
| A "health savings account" or "HSA" is an account, funded by an individual or his or her employer,... more |
| | |
| Hedge |
| A "hedge" is an investment that reduces an investor's risk from another investment. The hedge... more |
| | |
| Hedge Fund |
| A "hedge fund" is a private investment fund that invests in stocks, and may employ a variety of... more |
| | |
| Hedging |
| "Hedging" is the investment strategy of using hedges to reduce the risk of adverse price movement... more |
| | |
| 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 |
| | |
| 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 |
| | |
| I-Bonds |
| "I-Bonds" or "inflation bonds" are U.S. Treasury savings bonds with indexed to try to take account... more |
| | |
| Identity Theft |
| "Identity theft" is the deliberate assumption of another person's identity, usually to gain... more |
| | |
| IDR |
| An "international depository receipt" or "IDR" is a certificate issued by a bank as evidence of... more |
| | |
| IMM |
| The "International Monetary Market" or "IMM" is a centralized market in Chicago where currency,... more |
| | |
| Impaired Credit |
| "Impaired credit" refers to the situation where a company's or an individual's financial... more |
| | |
| Imputed Interest |
| "Imputed interest" is interest that is considered to have been paid although no actual payment was... more |
| | |
| In the Money Options |
| The phrase "in the money option" refers to a stock option where the market price of the underlying... more |
| | |
| Incentive Stock Option |
| An "incentive stock option" or "ISO" is a stock option that has met certain requirements specified... more |
| | |
| Income |
| The term "income" generally refers to the money earned by individuals or companies. For... more |
| | |
| Income Bond |
| An "income bond" is a bond that only pays interest if the corporation has enough earnings. These... more |
| | |
| Income Fund |
| An "income fund" is a mutual fund whose goal is to provide an income from investments, typically in... more |
| | |
| Income Property |
| "Income property" refers to real estate purchased for the purpose of generating... more |
| | |
| Income Statement |
| "Income statement" is an accounting statement showing revenues, expenses, and net income of a... more |
| | |
| Income Tax |
| "Income tax" is a tax based on income earned by an individual or company. The taxpayer typically... more |
| | |
| Income Verification |
| The term "income verification" refers to the process whereby a lender confirms the income of a... more |
| | |
| Incorporation |
| "Incorporation" is a legal process through which a corporation is created. Usually, a corporation... more |
| | |
| Indemnification |
| Indemnification is the legal right to be reimbursed pursuant to an indemnity for damage or loss... more |
| | |
| Indemnity |
| "Indemnity" is a contract whereby one party agrees to compensate a second party for any damages or... more |
| | |
| Indenture |
| An "indenture" is a legal document setting forth the specifics of a bond issuance, and setting... more |
| | |
| Independent Contractor Agreement |
| An "independent contractor agreement" is a contract between two parties where the "contractor"... more |
| | |
| Index Fund |
| An "index fund" is a mutual fund that is designed to match the returns of a particular stock market... more |
| | |
| Index Option |
| An "index option" refers to call and put option contracts traded on an underlying index, such as... more |
| | |
| Individual Retirement Account |
| An "individual retirement account" or "IRA" is a federally sanctioned retirement account for... more |
| | |
| Inflation |
| "Inflation" refers to a general increase in the prices of goods and services. Over time, inflation... more |
| | |
| Inflation Bonds |
| "Inflation bonds" or "I-Bonds" are U.S. Treasury savings bonds indexed to try to take account of... more |
| | |
| Inheritance |
| "Inheritance" refers to the passing of assets and liabilities to heirs or persons identified in a... more |
| | |
| Inheritance Tax |
| An "inheritance tax" is a tax based on the value of property in an estate of a deceased individual.... more |
| | |
| Initial Public Offering |
| An "initial public offering" or "IPO" is the process of a private company first selling its stock... more |
| | |
| Insider Information |
| The term "insider information" refers to relevant material information about a publicly traded... more |
| | |
| Insider Trading |
| "Insider trading" is the buying or selling of a security by a person (e.g., an officer, director,... more |
| | |
| Insolvency |
| "Insolvency" describes a financial condition experienced by a person or business when assets no... more |
| | |
| Installment Account |
| An "installment account" is an account that has a set regular payment, typically every month. Auto... more |
| | |
| Installment Debt |
| An "installment debt" is a debt that has a set regular payment, typically every month. Auto loans... more |
| | |
| Installment Sale |
| An "installment sale" is a transaction in which the sale price is paid in installments. The term... more |
| | |
| Instinet |
| "Instinet" is a stock exchange allowing members to display bid and offer quotes for stocks, and to... more |
| | |
| Institutional Fund |
| An "institutional fund" is a type of mutual fund catering primarily to institutional investors,... more |
| | |
| Institutional Investor |
| An "institutional investor" is a financial institution such as a mutual fund, bank, insurance... more |
| | |
| Institutional Shares |
| "Institutional shares" refer to a class mutual fund shares that are available to large... more |
| | |
| Insurance |
| "Insurance" protects against loss or damage, the insured makes periodic payments to an insurer, and... more |
| | |
| Insurance Agent |
| An "insurance agent" is a person who is authorized by an insurance company to sell... more |
| | |
| Insurance Broker |
| An "insurance broker" is a professional broker who represents the interest of the buyer in... more |
| | |
| Insurance Claim |
| An "insurance claim" is a claim for reimbursement of a loss or damage pursuant to the coverage... more |
| | |
| Insurance Policy |
| An "insurance policy" is a contract providing for coverage of loss or damage to person or property,... more |
| | |
| Insurance Premium |
| An "insurance premium" is the payment made by an insured under the terms of an insurance... more |
| | |
| Insured |
| An "insured" is the person(s) or property covered by an insurance... more |
| | |
| Inter-Vivos Trust |
| An "inter vivos trust" is a trust that an individual establishes while he or she is alive, enabling... more |
| | |
| Interest |
| "Interest" is the price paid for borrowing money. For example, a 5% annual interest rate on a $1000... more |
| | |
| Interest Deduction |
| "Interest deduction" is an interest expense that is allowed as a tax deduction for tax purposes.... more |
| | |
| Interest Only Mortgage |
| An "interest only mortgage" is a real estate loan in which only the interest is payable at regular... more |
| | |
| Interest Rate |
| An "interest rate" is the amount of interest charged, usually characterized as a percentage of the... more |
| | |
| Interest Rate Cap |
| An "interest rate cap" is an interest rate ceiling in a loan where the interest rate can not exceed... more |
| | |
| Interest Rate Options |
| "Interest rate options" are option contracts that are based upon underlying debt instruments. ... more |
| | |
| Interest-Only Loan |
| An "interest-only loan" is a loan in which payment of principal is deferred until maturity, and the... more |
| | |
| Interest-Only Mortgage |
| An "interest-only mortgage" is a mortgage in which payment of principal is deferred until maturity,... more |
| | |
| Internal Rate of Return |
| The "internal rate of return" or "IRR" is the discount rate often used in capital budgeting to... more |
| | |
| Internal Revenue Code |
| The "Internal Revenue Code" contains the various statutes that make up the U.S. federal... more |
| | |
| Internal Revenue Service |
| The "Internal Revenue Service" or "IRS" is the US Treasury Department agency responsible for... more |
| | |
| International Bond |
| "International bonds" are bonds that are issued by an entity or company in a country where they are... more |
| | |
| International Depository Receipt |
| An "international depository receipt" or "IDR" is a certificate issued by a bank as evidence of... more |
| | |
| International Fund |
| An "international fund" is a mutual fund investing in securities of countries other than the United... more |
| | |
| International Monetary Market |
| The "International Monetary Market" or "IMM" is a centralized market in Chicago where currency,... more |
| | |
| Intestacy |
| "Intestacy" is the situation where a person dies without having made a valid will. Intestacy law... more |
| | |
| Intestate |
| "Intestate" refers to dying without a will or without a... more |
| | |
| Intraday |
| The term "intraday" means "within the day." The term is often used when stating the high and low... more |
| | |
| Intrastate Offering |
| An "intrastate offering" is an offering of securities solely to residents of one state, structured... more |
| | |
| Inverted Yield Curve |
| An "inverted yield curve" is the unusual situation where long term debt instruments have a lower... more |
| | |
| Investment Bank |
| An "investment bank" is a financial services company that gives advice to companies, assists them... more |
| | |
| Investment Banker |
| An "investment banker" is a person with an investment bank that gives advice to companies, assists... more |
| | |
| Investment Company |
| An "investment company" is a company (corporation, LLC, trust, or partnership) that is primarily... more |
| | |
| Investment Company Act of 1940 |
| The "Investment Company Act of 1940" is the federal law that regulates investment companies... more |
| | |
| Investment Grade Bonds |
| "Investment grade bonds" are high-quality bonds rated as investment grade by one of the credit... more |
| | |
| Investment Income |
| "Investment income" is income that is generated from securities and other investments, such as... more |
| | |
| Investment Real Estate |
| "Investment real estate" is real property held for investment, as opposed to property used for... more |
| | |
| Investor |
| An "investor" is someone who commits capital in order to gain financial returns from the... more |
| | |
| Investors Rights Agreement |
| An "investor rights agreement" is a contract typically used by venture capitalists in connection... more |
| | |
| Invoice |
| An "invoice" is a bill or list of charges for services rendered or products sold. For example, an... more |
| | |
| IPO |
| An "initial public offering" or "IPO" is the process of a private company first selling its stock... more |
| | |
| IPO Lock-Up |
| An "IPO lock-up" is a contract with certain investors in a company in connection with its IPO. A... more |
| | |
| IRA |
| An "individual retirement account" or "IRA" is a federally sanctioned retirement account for... more |
| | |
| IRR |
| The "internal rate of return" or "IRR" is the discount rate often used in capital budgeting to... more |
| | |
| Irrevocable Beneficiary |
| The term "irrevocable beneficiary" often refers to a beneficiary whose rights to the proceeds of an... more |
| | |
| Irrevocable Letter of Credit |
| An "irrevocable letter of credit" is a letter of credit that can not be cancelled by the issuing... more |
| | |
| Irrevocable Proxy |
| An "irrevocable proxy" is an authorization to a person to act on behalf of another party with... more |
| | |
| Irrevocable Trust |
| An "irrevocable trust' is a trust that can not be amended or... more |
| | |
| IRS |
| "IRS" stands for the Internal Revenue Service, the US Treasury Department agency responsible for... more |
| | |
| ISO |
| An "incentive stock option" or "ISO" is a stock option that meets certain requirements specified by... more |
| | |
| Issuer |
| An "issuer" is an entity, such as a corporation, municipality, or government, that issues or... more |
| | |
| Itemized Deduction |
| "Itemized deductions" are amounts paid by an individual taxpayer for personal and certain business... more |
| | |
| Joint Account |
| A "joint account" is an account shared by two or more... more |
| | |
| Joint and Several |
| The term "joint and several" generally refers to a liability which allows a creditor to sue any one... more |
| | |
| Joint Tax Return |
| A "joint tax return" is a tax return filed by two people, typically... more |
| | |
| Joint Tenants in Common |
| "Joint tenants in common" refers to the ownership of property by two or more individuals. A... more |
| | |
| Joint Tenants with Right of Survivorship |
| A "joint tenancy with right of survivorship" or "JTWROS" refers to the ownership of property by two... more |
| | |
| Joint Venture |
| A "joint venture" is an arrangement by two or more parties to pursue a particular business... more |
| | |
| JTWROS |
| A "joint tenancy with right of survivorship" or "JTWROS" refers to the ownership of property by two... more |
| | |
| Judgment |
| A "judgment", in the legal context, is the decision of a court upon the respective rights and... more |
| | |
| Jumbo CD |
| A "jumbo CD" is a certificate of deposit with a minimum denomination of $100,000. Jumbo CDs are... more |
| | |
| Jumbo Loan |
| A "jumbo loan" or "jumbo mortgage" is a mortgage loan that exceeds the limits set by Fannie Mae... more |
| | |
| Jumbo Mortgage |
| A "jumbo mortgage" or "jumbo loan" is a mortgage loan that exceeds the limits set by Fannie Mae... more |
| | |
| Junior Mortgage |
| A "junior mortgage" is a mortgage loan whose security interest is subordinate to a senior... more |
| | |
| Junior Security |
| A "junior security" is a security that has a lower-priority claim on a company's assets and... more |
| | |
| Junk Bond |
| A "junk bond" or "high yield bond" is a bond with a speculative investment rating from the credit... more |
| | |
| Keogh Plan |
| A "Keogh Plan" is a type of pension account in which taxes are deferred, for those who are... more |
| | |
| Key Man Insurance |
| "Key man insurance" is a life insurance policy purchased by a company to insure the life of a key... more |
| | |
| Know Your Customer |
| The "know your customer" concept applies to securities brokers, in that an adviser who recommends... more |
| | |
| Land |
| "Land" is real property, which consists of the surface of the earth, including the sub surface and... more |
| | |
| Land Value |
| "Land value" refers to the actual value of the land on which a property sits. This does not include... more |
| | |
| Landlord |
| A "landlord" is an owner of real property who rents all or a portion of the property to a tenant.... more |
| | |
| Large Cap Stocks |
| "Large cap stocks" typically refers to stocks of publicly traded companies who have a market... more |
| | |
| Last In, First Out |
| "Last in, first out" or "LIFO" is an accounting method based on the premise that the newest... more |
| | |
| Last Trading Day |
| The term "last trading day" refers to the last day that an options or futures or contract may trade... more |
| | |
| Late Charge |
| A "late charge" is a fee charged by a lender or creditor when a payment owed is made after the due... more |
| | |
| Late Fee |
| A "late fee" is a fee charged by a lender or creditor when a payment owed is made after the due... more |
| | |
| Late Payment |
| A "late payment" is a payment that is made after the date that it was due. Late charges are... more |
| | |
| LBO |
| A "leveraged buy out" or "LBO" is a transaction typically involving a public corporation being... more |
| | |
| Lease |
| A "lease" is a contract providing for the rental of property for a specified term with designated... more |
| | |
| Leaseback |
| A "leaseback" is a business transaction whereby an asset is simultaneously sold and leased back to... more |
| | |
| Leasehold Improvement |
| "Leasehold improvements" are expenses incurred for the permanent improvements to rented facilities.... more |
| | |
| Lender |
| A "lender" is an individual, entity, or financial institution, who provides the funds for a loan.... more |
| | |
| Lessee |
| A "lessee" is a person or entity that leases real or personal property from the owner of that... more |
| | |
| Lessor |
| A "lessor" is an owner of real or personal property who leases that property to a user of the... more |
| | |
| Letter of Credit |
| A "letter of credit" is a form of guarantee of payment by a bank or financial institution. Letters... more |
| | |
| Letter of Intent |
| A "letter of intent" is a document where two or more parties set forth an indication of interest in... more |
| | |
| Letter Stock |
| The term "letter stock" refers to stock that has not been registered with the Securities and... more |
| | |
| Leverage |
| "Leverage" is the process of incurring debt in order to continue or expand the scope of a business.... more |
| | |
| Leveraged Buy Out |
| A "leveraged buy out" or "LBO" is a transaction typically involving a public corporation being... more |
| | |
| Leveraged Lease |
| A "leveraged lease" is a lease where the lessor purchases the asset with part of the consideration... more |
| | |
| Liability |
| "Liability" generally refers to a legal responsibility, obligation, or debt. Examples of... more |
| | |
| LIBOR |
| The "London Interbank Offered Rate" or "LIBOR" is the rate of interest that major international... more |
| | |
| License Agreement |
| A "license agreement" gives a person or entity the right to use someone else's assets. A... more |
| | |
| Lien |
| A "lien" is a security interest in an asset or property, protecting a lender or creditor's loan... more |
| | |
| Life Insurance |
| "Life insurance" refers to a contract policy that pays a monetary sum to the insured person's... more |
| | |
| LIFO |
| "Last in, first out" or "LIFO" is an accounting method based on the premise that the newest... more |
| | |
| Like-Kind Property |
| "Like-kind property" is a term used in the context of tax deferred exchanges of real property under... more |
| | |
| Limit Order |
| A "limit order" refers to an order to buy a stock at or below a designated price, or to sell a... more |
| | |
| Limited Liability Company |
| A "limited liability company" or "LLC" is a form of business organization authorized by state law.... more |
| | |
| Limited Partnership |
| A "limited partnership" is an entity formed under state law that includes one or more general... more |
| | |
| Limited Partnership Agreement |
| A "limited partnership agreement" is a contract among the general and limited partners of a limited... more |
| | |
| Limited Warranty |
| A "limited warranty" is a contractual promise by a manufacturer or seller of goods or services,... more |
| | |
| Line of Credit |
| A "line of credit" is a pre-established loan agreement between a bank or financial institution and... more |
| | |
| Liquid Yield Option Note |
| A "Liquid Yield Option Note" or "LYON" is a zero-coupon bond issued by a corporation, which also... more |
| | |
| Liquidate |
| "Liquidate" refers to the process of selling securities or assets to obtain cash. For example, one... more |
| | |
| Liquidation |
| The term "liquidation" in connection with finance and business often has two meanings: (1)... more |
| | |
| Liquidation Rights |
| "Liquidation rights" refers to the rights of a security holder in the event of a liquidation of a... more |
| | |
| Listed Option |
| A "listed option" is a put or call option that is traded on a national options exchange. Listed... more |
| | |
| Listed Security |
| A "listed security" is a stock or bond that has been authorized for trading on a stock exchange.... more |
| | |
| Listed Stock |
| A "listed stock" is a stock that has been approved and listed for trading on a stock... more |
| | |
| Listing Broker |
| "Listing broker" refers to the real estate broker who is responsible for the listing of a property... more |
| | |
| Listing Requirements |
| "Listing requirements" are the rules of eligibility that a corporation must meet before its stock... more |
| | |
| Living Trust |
| A "living trust" is a trust that an individual establishes while he or she is alive, enabling the... more |
| | |
| Living Will |
| A "living will" is a legal document setting forth the kind of medical care a person wants or... more |
| | |
| LLC |
| A "limited liability company" or "LLC" is a form of business organization authorized by state law.... more |
| | |
| Load Fund |
| A "load fund" is a mutual fund that charges a fee for either purchase or sales of its... more |
| | |
| Load Mutual Fund |
| A "load mutual fund" is a mutual fund that charges a fee for either purchase or sales of its... more |
| | |
| Loan |
| A "loan" is an arrangement where a sum of money is borrowed from one party (the "lender") with a... more |
| | |
| Loan Commitment |
| A "loan commitment" is a written promise by a lender to make a loan under specified terms and... more |
| | |
| Loan Officer |
| A "loan officer" is a representative of a lending institution who is empowered to act on behalf of... more |
| | |
| Loan Origination Fee |
| A "loan origination fee" is a fee charged by a lender for making a loan. Such a fee is often... more |
| | |
| Loan Processing Fee |
| A "loan processing fee" is a fee charged by some lenders in order to process a loan... more |
| | |
| Loan Syndication |
| A "loan syndication" refers to a group of banks or other lenders coming together to make one large... more |
| | |
| Loan to Value Ratio |
| A "loan to value ratio" is the ratio of money borrowed on a property to the property's fair... more |
| | |
| Lock-in |
| A "lock-in" refers to a commitment from a lender guaranteeing g a specified interest rate for a... more |
| | |
| Lock-Up Agreement |
| A "lock-up agreement" is a contractual commitment between the underwriters and insiders of a... more |
| | |
| LOI |
| An "LOI" or "letter of intent" is a document where two or more parties set forth an indication of... more |
| | |
| London Interbank Offered Rate |
| The "London Interbank Offered Rate" or "LIBOR" is the rate of interest that major international... more |
| | |
| Long Bond |
| A "long bond" generally refers to a 30 year U.S.... more |
| | |
| Long Position |
| A "long position" is an investment in a security where the investor owns the security and expects... more |
| | |
| Long Term Capital Gain |
| "Long capital term gain" is the profit on the sale of the capital asset (such as stocks or real... more |
| | |
| Long Term Gain |
| "Long term gain" is the profit on the sale of the capital asset (such as stocks or real estate)... more |
| | |
| Low Documentation Loan |
| A "low documentation loan" is a mortgage that requires only minimal verification of income and... more |
| | |
| Lump-Sum Distribution |
| A "lump sum distribution" is a distribution from a 401(k) retirement plan that includes the entire... more |
| | |
| LYON |
| A "Liquid Yield Option Note" or "LYON" is a zero-coupon bond issued by a corporation, which also... more |
| | |
| Make a Market |
| "Make a market," in reference to securities, is where securities broker-dealers quote prices at... more |
| | |
| Managed Account |
| A "managed account" is a securities portfolio managed by a professional investment... more |
| | |
| Managed Money |
| The term "managed money" refers to the situation where an investor uses an investment professional... more |
| | |
| Management Buyout |
| A "management buyout" or "MBO" is a leveraged buyout (LBO) in which the acquirer is led by the... more |
| | |
| Managing Underwriter |
| A "managing underwriter" is the leading investment banking firm in an underwriting group and acts... more |
| | |
| Margin Account |
| A "margin account" is a securities brokerage account that can hold deposited cash and securities,... more |
| | |
| Margin Call |
| A "margin call" is the demand by a securities brokerage firm to a customer for additional funds or... more |
| | |
| Marginal Tax Rate |
| The "marginal tax rate" is the additional tax a taxpayer would pay if he or she earned one more... more |
| | |
| Marital Deduction |
| The "marital deduction" is the deduction allowed by the Internal Revenue Code for estate and gift... more |
| | |
| Marital Property |
| "Marital property" generally refers to property earned or acquired by either spouse during the... more |
| | |
| Mark to Market |
| The term "mark to market" refers to a procedure to adjust the carrying value of a security or... more |
| | |
| Market Capitalization |
| "Market capitalization" is the total value of all corporate shares outstanding. For public... more |
| | |
| Marketable Securities |
| "Marketable securities" are stocks, bonds or other securities that can be quickly converted to cash... more |
| | |
| Master Limited Partnership |
| A "master limited partnership" or "MLP" is a publicly traded limited partnership, such as oil and... more |
| | |
| MasterCard |
| "MasterCard" refers to MasterCard Incorporated, an organization owned by the public and financial... more |
| | |
| Maturity |
| In reference to finance transactions, "maturity" is the date on which a loan or bond becomes due... more |
| | |
| Maturity Date |
| "Maturity date" typically refers to the date the principal amount of a bond, loan or other debt... more |
| | |
| MBO |
| A "management buyout" or "MBO" is a leveraged buyout (LBO) in which the acquirer is led by the... more |
| | |
| Medicaid |
| "Medicaid" is a program sponsored by the federal government and administered by states that is... more |
| | |
| Medicare |
| "Medicare" refers to a program of health insurance for persons over 65, some disabled people under... more |
| | |
| Medium Term Note |
| A "medium term note" or "MTN" is a debt obligation with a typical term of 5-10... more |
| | |
| Merc, The |
| "The Merc" is shorthand for the Chicago Mercantile... more |
| | |
| Merger |
| A "merger" is the combination of one company with another, typically through an acquisition. In a... more |
| | |
| Merger Account |
| A "merger account" is an account where stocks can be purchased for cash and a loan. The loan is... more |
| | |
| Merger Agreement |
| A "merger agreement" is a contract whereby one company merges its business with another company.... more |
| | |
| Micro Cap Stock |
| "Micro cap stock" typically refers to the stock issued by companies having a market capitalization... more |
| | |
| Mid-Cap Stock |
| A "mid-cap stock" typically refers to the stock issued by companies whose market capitalization is... more |
| | |
| Middle Office |
| In a financial services company, the middle office typically includes risk management, calculation... more |
| | |
| Midnight Dividend |
| A midnight dividend is a dividend paid just before a company goes public, typically funded by debt,... more |
| | |
| Mileage Allowance |
| "Mileage allowance" typically refers to the fixed mileage limit under a car lease. If the limit is... more |
| | |
| MLP |
| A "master limited partnership" or "MLP" is a publicly traded limited partnership, such as oil and... more |
| | |
| MLS |
| The "MLS" or "Multiple Listing Service" is a service created and run by real estate professionals... more |
| | |
| Momentum Investing |
| "Momentum investing" refers to the strategy of buying stocks that have a strong upward price... more |
| | |
| Money Management |
| "Money management" refers to the process of budgeting, saving, or investing of the cash of an... more |
| | |
| Money Manager |
| A "money manager" is a professional who is responsible for a portfolio of securities. In return for... more |
| | |
| Money Market Account |
| A "money market account" is an account (such as a bank account or brokerage account) that pays... more |
| | |
| Money Market Fund |
| A "money market fund" is a mutual fund that invests only in short term securities, such as... more |
| | |
| Money Order |
| A "money order" is a financial instrument backed by a deposit of cash, and which can easily be... more |
| | |
| Moodys Rating |
| "Moody's ratings" are opinions of the credit rating agency Moody's Corporation of the... more |
| | |
| Mortgage |
| A "mortgage" is a loan secured by specified real property, and which requires the borrower to make... more |
| | |
| Mortgage Banker |
| A "mortgage banker" is an entity or individual that originates mortgage loans and sells them to... more |
| | |
| Mortgage Broker |
| A "mortgage broker" is an entity or individual that places mortgage loans with lenders, but does... more |
| | |
| Mortgage Interest Deduction |
| The "mortgage interest deduction" is the federal tax deduction for interest paid on a mortgage used... more |
| | |
| Mortgage Interest Expense |
| The phrase "mortgage interest expense" refers to interest paid on a mortgage loan that is fully... more |
| | |
| Mortgage Life Insurance |
| "Mortgage life insurance" is a life insurance policy that pays off the remaining balance of the... more |
| | |
| Mortgage Rate |
| A "mortgage rate" is the interest rate on a... more |
| | |
| Mortgage Refinance |
| A "mortgage refinance" is a new mortgage loan used by the borrower to pay off an old mortgage loan.... more |
| | |
| Mortgage REIT |
| A "mortgage REIT" is a real estate investment trust that invests in loans secured by real estate,... more |
| | |
| Mortgage-Backed Securities |
| "Mortgage backed securities" are securities backed by a pool of mortgage... more |
| | |
| Mortgagee |
| The "mortgagee" refers to the lender of funds in connection with a mortgage loan. The borrower is... more |
| | |
| Mortgagor |
| A "mortgagor" is the borrower of a loan secured by real... more |
| | |
| MTN |
| An "MTN" or "medium term note" is a debt obligation with a typical term of 5-10... more |
| | |
| Multiple Listing Service |
| The "Multiple Listing Service" or "MLS" is a service created and run by real estate professionals... more |
| | |
| Municipal Bond |
| "Municipal bonds" are bonds issued by state or local governmental units. Interest on the bonds... more |
| | |
| Municipal Bond Fund |
| A "municipal bond fund" is a mutual fund that invests primarily in bonds and debt securities issued... more |
| | |
| Municipal Bond Insurance |
| "Municipal bond insurance" is an insurance policy which guarantees payment on municipal bonds in... more |
| | |
| Mutual Fund |
| A "mutual fund" is an investment pool managed by a professional investment company. A mutual fund... more |
| | |
| Naked Call |
| A "naked call" is the writing (selling) of a call option without ownership of the underlying... more |
| | |
| Naked Option |
| A "naked option" is the writing (selling) of a call or put option without ownership of the... more |
| | |
| Naked Position |
| The term "naked position" refers to a securities investment that is not hedged from market risk. ... more |
| | |
| Naked Put |
| A "naked put" is the writing (selling) of a put option without ownership of the underlying... more |
| | |
| NASD |
| The "National Association of Securities Dealers" or the "NASD" is a nonprofit, self-regulatory... more |
| | |
| NASDAQ |
| "NASDAQ" or the "National Association of Securities Dealers Automatic Quotation System" is an... more |
| | |
| NASDAQ 100 Index |
| The "NASDAQ 100 Index" is an index that tracks the 100 largest stocks listed by the Nasdaq... more |
| | |
| NASDAQ Composite Index |
| The "NASDAQ Composite Index" is a market-capitalization weighted index of the more than 5,000... more |
| | |
| NASDAQ National Market |
| The "NASDAQ National Market" is a market that consists of over ,3000 companies that have an... more |
| | |
| National Association of Securities Dealers |
| The "National Association of Securities Dealers" or the "NASD" is a nonprofit, self-regulatory... more |
| | |
| National Debt |
| The term "national debt" refers to the debt owed by the U.S. government, including T-bills, bonds,... more |
| | |
| NAV |
| "NAV" stands for "net asset value." In connection with reference to mutual funds, NAV is typically... more |
| | |
| Negative Amortization |
| "Negative amortization" refers to a loan repayment schedule where the outstanding principal balance... more |
| | |
| Negative Cash Flow |
| "Negative cash flow" refers to a situation where a business is spending more than it is... more |
| | |
| Net Asset Value |
| "Net Asset Value" or "NAV", in connection with reference to mutual funds, is typically defined to... more |
| | |
| Net Income |
| "Net income" typically refers to a company's revenues minus its expenses. Net income is also... more |
| | |
| Net Lease |
| A "net lease" is a lease under which the lessee is responsible for all property taxes, insurance,... more |
| | |
| Net Loss |
| The term "net loss" refers to the financial situation where the total expenses of an enterprise... more |
| | |
| Net Operating Loss |
| A "net operating loss" or "NOL" is a tax term for the excess of business expenses over income in a... more |
| | |
| New York Stock Exchange |
| The "New York Stock Exchange" or "NYSE" is one of the major stock markets in the United States. The... more |
| | |
| Nikkei |
| "Nikkei" refers to the main index for the Tokyo stock... more |
| | |
| No Documentation Loan |
| A "no documentation loan" is a mortgage where the applicant provides minimal information and... more |
| | |
| No-Load Fund |
| A "no-load fund" is a mutual fund that does not charge a sales commission, although it can charge... more |
| | |
| No-Par Value Stock |
| "No par value stock" is stock without a designation of par value in the company's charter. ... more |
| | |
| NOL |
| A "net operating loss" or "NOL" is a tax term for the excess of business expenses over income in a... more |
| | |
| Non-Competition Agreement |
| A "non-competition agreement" is a contract between one party who agrees not to compete with the... more |
| | |
| Non-Disclosure Agreement |
| A "non-disclosure agreement" is a contract that contemplates one party disclosing proprietary or... more |
| | |
| Non-Qualified Stock Option |
| A "non-qualified stock option" or "NSO" is a stock option which does not qualify for the special... more |
| | |
| Nontaxable Dividends |
| The term "nontaxable dividends" refers to dividends that are not taxed to the recipient. An... more |
| | |
| Not Sufficient Funds Check |
| A "not sufficient funds check" or "NSF" is a check drawn on a financial institution with... more |
| | |
| NSF |
| A "NSF" is a check drawn on a financial institution with insufficient funds in an account to cover... more |
| | |
| NSO |
| A "non-qualified stock option" or "NSO" is a stock option which does not qualify for the special... more |
| | |
| NYSE |
| The "New York Stock Exchange" or "NYSE" is one of the major stock markets in the United States. The... more |
| | |
| NYSE Composite Index |
| The "NYSE Composite Index" is a market value weighted index that tracks all of the common stocks on... more |
| | |
| Obligor |
| An "obligor" is the person or entity required to perform on a debt or obligation. In loan... more |
| | |
| OCC |
| The "Options Clearing Corporation" or "OCC" is the world's largest equity derivatives clearing... more |
| | |
| Odd Lot |
| An "odd lot" is a trading order for less than 100 shares of... more |
| | |
| Off-Balance Sheet Financing |
| "Off balance sheet financing" refers to a form of financing which is structured so as to not... more |
| | |
| Offering |
| The term "offering" refers to the offering of an issue of securities or bonds presented for sale. ... more |
| | |
| Offering Circular |
| An "offering circular" is the document substantially similar to a prospectus used for securities... more |
| | |
| Offering Memorandum |
| An "offering memorandum" is a document setting forth the terms of a private placement securities... more |
| | |
| Office Lease |
| An "office lease" is a legal contract where one party (typically referred to as the "landlord" or... more |
| | |
| Official Statement |
| An "official statement" is a securities document describing the offering of a municipal security,... more |
| | |
| OID |
| An "original issue discount" or "OID" refers to a bond or other debt security that is issued at... more |
| | |
| Online Broker |
| An "online broker" is a stockbroker who has an online system for customers to buy and sell... more |
| | |
| Online Contract |
| An "online contract" is a contract that governs the use of a Web site by viewers of the site. The... more |
| | |
| Open End Fund |
| An "open end fund" or "open end mutual fund" is the most common type of mutual fund. Investors may... more |
| | |
| Open End Mutual Fund |
| An "open end mutual fund" or "open end fund" is the most common type of mutual fund. Investors may... more |
| | |
| Opening Bell |
| An "opening bell" is a bell that rings to signify the day's start of trading on a stock... more |
| | |
| Operating Lease |
| An "operating lease" is a lease that is not a capital or finance lease. An operating lease usually... more |
| | |
| Operating Margin |
| "Operating margin" is the ratio of operating income divided by sales revenue, expressed as a... more |
| | |
| Option |
| An "option" gives the holder of the option the right, but not the obligation, to buy or sell an... more |
| | |
| Option Agreement |
| An "option agreement" is a contract giving the option holder the right to acquire an asset on... more |
| | |
| Options Backdating |
| "Options backdating" refers to the granting an option that is dated prior to the date that the... more |
| | |
| Options Clearing Corporation |
| The "Options Clearing Corporation" or "OCC" is the world's largest equity derivatives clearing... more |
| | |
| Options Contract |
| The term "options contract" refers to one option contract representing 100 shares of the underlying... more |
| | |
| Ordinary and Necessary Expenses |
| The phrase "ordinary and necessary expenses" is a tax term relating to what is allowable as a tax... more |
| | |
| Ordinary Annuity |
| An "ordinary annuity" refers to a series of equal payments over a fixed number of... more |
| | |
| Ordinary Income |
| "Ordinary income" is income subject to taxation at full or ordinary rates rather than at favorable... more |
| | |
| Ordinary Loss |
| An "ordinary loss" refers to a loss for tax purposes that is not a capital loss and that is fully... more |
| | |
| Original Issue Discount |
| An "original issue discount" or "OID" refers to a bond or other debt security that is issued at... more |
| | |
| Origination |
| "Origination" in the loan context refers to a process whereby the lender or its agent handles the... more |
| | |
| Origination Fee |
| The term "origination fee" refers to a fee charged by a lender in connection with making a loan. ... more |
| | |
| Origination Points |
| The term "origination points" refers to a fee charged by a lender in connection with making a loan.... more |
| | |
| OTC |
| The term "OTC" or "over-the-counter" refers to a market in which security transactions are... more |
| | |
| OTC Bulletin Board |
| The "OTC Bulletin Board" or "Over-the-Counter Bulletin Board" refers to an electronic trading... more |
| | |
| Out of the Money |
| The phrase "out of the money" refers to either (1) a call option whose exercise price is above the... more |
| | |
| Out-of-Pocket Expenses |
| "Out-of-pocket expenses" refers to direct outlays of cash. Companies will often reimburse... more |
| | |
| Outsourcing |
| The term "outsourcing" refers to the concept of paying an outside company to handle internal... more |
| | |
| Outstanding Shares |
| "Outstanding shares" are shares of a corporation that are issued and held by... more |
| | |
| Over-the-Counter |
| The term "OTC" or "over-the-counter" refers to a market in which security transactions are... more |
| | |
| Over-the-Counter Bulletin Board |
| The "OTC Bulletin Board" or "Over-the-Counter Bulletin Board" refers to an electronic trading... more |
| | |
| Overallotment Option |
| The term "overallotment option" refers to the right of the underwriter in a registered public... more |
| | |
| Overbought/Oversold |
| The terms "overbought" or "oversold generally refer to stocks that are either viewed as priced too... more |
| | |
| Overdraft |
| An "overdraft" is a check written without sufficient funds to back it up. Such a check is also... more |
| | |
| Overdraft Protection |
| "Overdraft protection" is a service that allows a checking account owner to use a savings account... more |
| | |
| Owner Financing |
| "Owner financing" refers to a real estate purchase transaction in which the seller provides all or... more |
| | |
| P & L Statement |
| "P & L statement" generally refers to the profit and loss (or income) statement of a... more |
| | |
| P/E Ratio |
| A "P/E ratio" refers to a corporation's stock price divided by the past annual earnings... more |
| | |
| Paid-in Capital |
| "Paid-in capital" refers to the capital a corporation receives from investors in exchange for the... more |
| | |
| Paid-up Capital |
| "Paid-up capital" refers to the amount of capital contributed by stockholders into a... more |
| | |
| Paper Gain |
| "Paper gain" refers to unrealized gain on securities based on a comparison of current market price... more |
| | |
| Paper Loss |
| "Paper loss" refers to unrealized loss on securities based on a comparison of current market price... more |
| | |
| Paper Profit |
| "Paper profit" refers to unrealized gain on securities based on a comparison of current market... more |
| | |
| Par |
| The term "par" in connection with finance transactions refers to the nominal or face value of a... more |
| | |
| Parent Company |
| A "parent company" refers to a company that can control a majority-owned or 100% owned subsidiary... more |
| | |
| Pari-passu |
| "Pari passu" is a Latin term meaning "equal in all respects". In finance transactions, pari passu... more |
| | |
| Partnership |
| A "partnership" generally refers to a business enterprise between two or more persons who agree to... more |
| | |
| Partnership Agreement |
| A "partnership agreement" is a contract among persons or entities (known as partners) that spells... more |
| | |
| Passive Income |
| "Passive income" for tax purposes means income from business activities in which the taxpayer does... more |
| | |
| Passive Loss |
| "Passive loss" refers to loss from activities in which a taxpayer does not materially participate,... more |
| | |
| Patent Assignment |
| A "patent assignment" is a contract transferring (assigning) ownership of a patent to a third... more |
| | |
| Pay in Kind Security |
| A "pay-in-kind security" is a security (such as bonds or preferred stock) in which the interest or... more |
| | |
| Payday Loan |
| A "payday loan" typically refers to a small, short-term loan without a credit check that is... more |
| | |
| Paying Agent |
| A "paying agent" is an agent who makes principal and interest payments to holders of bonds on... more |
| | |
| Payment in Kind Bonds |
| "Payment in kind bonds" refer to bonds whose interest is paid through the issuance of additional... more |
| | |
| Payroll Tax |
| A "payroll tax" is tax in which employers are required to withhold from employees' paychecks.... more |
| | |
| PBGC |
| The "PBGC" or "Pension Benefit Guaranty Corporation" is the federal body functioning under the... more |
| | |
| Penny Stock |
| Generally, a "penny stock" refers to a stock traded over-the-counter at less than $1 a... more |
| | |
| Pension |
| A "pension" is a sum of money paid regularly usually as a retirement... more |
| | |
| Pension Benefit Guaranty Corporation |
| The "PBGC" or "Pension Benefit Guaranty Corporation" is the federal body functioning under the... more |
| | |
| Pension Fund |
| A "pension fund" is a fund set up to pay pension benefits of a company's workers after... more |
| | |
| Pension Plan |
| A "pension plan" refers to a plan established and maintained by an employer or union to provide for... more |
| | |
| Periodic Rate |
| The "periodic rate" generally refers to the monthly effective interest rate on a credit card. For... more |
| | |
| Personal Finance |
| The term "personal finance" generally refers to financial planning for an individual or family.... more |
| | |
| Personal Guarantee |
| A "personal guarantee" is contract whereby an individual or entity takes responsibility for payment... more |
| | |
| Personal Income |
| The term "personal income" refers to income received by individuals, from all sources including... more |
| | |
| Personal Property |
| "Personal property" refers to property that is not real property. Examples of personal property... more |
| | |
| Philanthropist |
| A "philanthropist" is an individual who practices philanthropy, i.e., the practice of donating... more |
| | |
| Philanthropy |
| "Philanthropy" is the practice of donating personal wealth to charitable or similar... more |
| | |
| Phishing |
| "Phishing" is a form of Internet or email fraud that aims to steal valuable user and financial... more |
| | |
| Piggy Back Registration |
| A "piggy back registration" is where a holder of shares of a corporation is included in a public... more |
| | |
| PIK |
| "PIK" stands for "pay-in-kind" and refers to interest or dividends on bonds or preferred stock,... more |
| | |
| PIK Dividends |
| "PIK dividends" generally refer to dividends paid on preferred stock that are paid through the... more |
| | |
| Pink Sheets |
| "Pink sheets" refers to an electronic quotation system that displays quotes from dealers for a... more |
| | |
| PMI |
| "Private mortgage insurance" or "PMI" is an insurance policy protecting the holder of a mortgage... more |
| | |
| Points |
| "Points" in connection with mortgage loans refers to the loan origination fee charged by lenders. A... more |
| | |
| Poison Pill |
| A "poison pill" often refers to provision in a corporation's articles of incorporation or... more |
| | |
| Policyholder |
| "Policyholder" typically refers to the holder of an insurance... more |
| | |
| Ponzi Schemes |
| "Ponzi schemes" or "pyramid schemes" are illegal fraudulent schemes in which people are recruited... more |
| | |
| Portfolio |
| A "portfolio" is a collection of assets held by an investor, such as bonds, stocks, options, and... more |
| | |
| Portfolio Income |
| "Portfolio income" refers to income from such sources as dividends, interest, capital gains, and... more |
| | |
| Portfolio Management |
| "Portfolio management" is the process of managing money and investments, with the goal of... more |
| | |
| Portfolio Manager |
| A "portfolio manager" is a professional who actively manages an investment portfolio (stocks,... more |
| | |
| Power of Attorney |
| A "power of attorney" is a written legal document that authorizes a person to act as an agent on... more |
| | |
| Pre-Approval Letter |
| A "pre-approval letter" is a document from a mortgage lender that indicates a potential home buyer... more |
| | |
| Pre-Emptive Right |
| A "pre-emptive right" is the right of a shareholder to purchase shares in future offerings of the... more |
| | |
| Pre-Incorporation Agreement |
| A "pre-incorporation agreement" is a contract between two or more parties that sets forth that a... more |
| | |
| Predatory Lending |
| "Predatory lending" refers to lending practices that are unfair and abusive. For example, a lender... more |
| | |
| Preferred Stock |
| "Preferred stock" is a security of a corporation that gives the holder a claim, prior to the common... more |
| | |
| Preferred Stock Purchase Agreement |
| A "preferred stock purchase agreement" is a contract where an investor purchases preferred stock in... more |
| | |
| Preliminary Prospectus |
| A "preliminary prospectus" is a preliminary document used in connection with a proposed public... more |
| | |
| Premium |
| The term "premium" can have multiple meaning, including (1) the payments made under an insurance... more |
| | |
| Prenuptial Agreement |
| A "prenuptial agreement" is a contract entered into by two people prior to marriage. Prenuptial... more |
| | |
| Prepackaged Bankruptcy |
| A "prepackaged bankruptcy" is where a company and its creditors agree to a plan of reorganization... more |
| | |
| Prepaid Interest |
| "Prepaid interest" is interest paid in advance of its due date. Prepaid interest is charged in... more |
| | |
| Prepayment |
| "Prepayment" refers to the payment of all or a portion of a loan before its maturity date. Some... more |
| | |
| Prepayment Penalty |
| A "prepayment penalty" is a fee imposed by a lender in the event a loan is paid off before its... more |
| | |
| Prepayment Risk |
| "Prepayment risk" refers to the risk a borrower will prepay a mortgage or other loan (typically... more |
| | |
| Press Release |
| A "press release" is a public relations announcement by a company distributed to newspapers and... more |
| | |
| Price-Earnings Ratio |
| A "P/E ratio" refers to a corporation's stock price divided by past ("trailing") annual... more |
| | |
| Prime Rate |
| The "prime rate" is typically defined to mean the interest rate at which financial institutions... more |
| | |
| Principal Residence |
| A "principal residence" is the dwelling that a person lives in most of the time during... more |
| | |
| Privacy Policy |
| A "privacy policy" is a Web site's official statement on the type of user information it... more |
| | |
| Private Foundation |
| A "private foundation" is a nonprofit organization established and supported primarily by private... more |
| | |
| Private Investment Fund |
| A "private investment fund" is a fund primarily engaged in investing in securities, but, where the... more |
| | |
| Private Letter Ruling |
| A "private letter ruling" is a ruling by the Internal Revenue Service in response to a written... more |
| | |
| Private Mortgage Insurance |
| "Private mortgage insurance" or "PMI" is an insurance policy protecting the holder of a mortgage... more |
| | |
| Private Placement |
| A "private placement" is the offer and sale of securities to a limited group of investors without... more |
| | |
| Private Placement Memorandum |
| A "private placement memorandum" is a document that lays out the details of a securities investment... more |
| | |
| Probate |
| "Probate" is the legal process where a deceased's estate is administered and the assets from... more |
| | |
| Profit Warning |
| A "profit warning" is a statement by a publicly held company that its earnings will not be meeting... more |
| | |
| Promissory Note |
| A "promissory note" is a contract obligating one party to pay or repay a specified dollar amount to... more |
| | |
| Property |
| "Property" refers to assets of some kind, typically broken down into real property (homes,... more |
| | |
| Property Insurance |
| "Property insurance" is insurance that provides financial protection against the loss of, or damage... more |
| | |
| Property Management Agreement |
| A "property management agreement" is a contract between an owner of real estate and a person or... more |
| | |
| Property Tax |
| "Property tax" is a tax imposed by a state, city or municipality on real property based on its... more |
| | |
| Prospectus |
| A "prospectus" is a formal disclosure document used to sell securities, describing the issuer of... more |
| | |
| Proxy |
| A "proxy" is a written authorization from a stockholder that empowers someone to vote on the... more |
| | |
| Proxy Materials |
| "Proxy materials" are the documents used by corporations to solicit votes for corporate decisions,... more |
| | |
| Proxy Statement |
| A "proxy statement" is a document prepared by a corporation for dissemination to its stockholders,... more |
| | |
| Public Company |
| A "public company" is a company whose shares are traded on a stock exchange or in the... more |
| | |
| Public Offering |
| A "public offering" refers to the offering of securities by a company or organization to the public... more |
| | |
| Public Offering Price |
| A "public offering price" is the price offered to the public for new securities to be issued in a... more |
| | |
| Put |
| A "put," in the financial context, is an option giving the holder the right to sell an underlying... more |
| | |
| Put Bond |
| A "put bond" is a bond that gives the holder the right to require the issuer of the bond to redeem... more |
| | |
| Put Option |
| A "put option" is a financial instrument that gives the holder right to sell a given stock (or... more |
| | |
| Pyramid Scheme |
| "Pyramid schemes" or "Ponzi schemes" are illegal fraudulent schemes in which people are recruited... more |
| | |
| Qualified Retirement Plan |
| A "qualified retirement plan" is a retirement plan established by employers for their employees... more |
| | |
| Qualified Savings Bond |
| The term "Qualified Savings Bond" refers to a Series EE United States savings bond issued after... more |
| | |
| Quantitative Analysis |
| The term "quantitative analysis" refers to a form of securities analysis that looks at a... more |
| | |
| Quarterly Earnings Report |
| A "quarterly earnings report" is a quarterly filing made to the SEC by public companies to report... more |
| | |
| Quick Assets |
| "Quick assets" is a term used in connection with a company's financial statements, referring to... more |
| | |
| Quid Pro Quo |
| The phrase "quid pro quo" is a Latin term, meaning "this for that" or "something for something." It... more |
| | |
| Quiet Period |
| The "quiet period" is the period of time where a company is in registration with the Securities and... more |
| | |
| Quitclaim Deed |
| A "quitclaim deed" is a deed which conveys only the present interest a person or entity may have in... more |
| | |
| Quorum |
| The term "quorum" refers to the percentage of voting shares required to be represented in person or... more |
| | |
| Quoted Price |
| The "quoted price" is the price at which the last trade transaction of a particular security took... more |
| | |
| R & D |
| "Research & development" or "R & D" is a phrase that relates to activities (and related expenses)... more |
| | |
| Rabbi Trust |
| A "Rabbi Trust" is a method of deferring compensation for executive employees. The Rabbi Trust is... more |
| | |
| Ratchet Clause |
| See "Anti-Dilution... more |
| | |
| Rate Lock |
| A "rate lock" is an agreement between a lender and a real estate loan applicant guaranteeing a... more |
| | |
| Rate of Exchange |
| The "rate of exchange" is the price at which the money of one country can be converted into the... more |
| | |
| Rating |
| A "rating" is a grade - usually denoted by a letter or series of letters such as AAA or BBB -... more |
| | |
| Real Estate |
| "Real estate" is typically a piece of land and whatever building that occupies... more |
| | |
| Real Estate Agent |
| A "real estate agent" is a salesperson licensed to aid buyers and sellers in the home sales... more |
| | |
| Real Estate Appraisal |
| A "real estate appraisal" is an estimate of the fair market value of a piece of real property,... more |
| | |
| Real Estate Broker |
| A "real estate broker" is a professional intermediary who assists in the purchase or sale of real... more |
| | |
| Real Estate Investment Trust |
| A "real estate investment trust" or "REIT" is a corporation, association or trust that uses the... more |
| | |
| Real Estate Limited Partnership |
| A "real estate limited partnership" is a limited partnership formed to invest and hold real estate.... more |
| | |
| Realized Gain |
| "Realized gain" is the gain resulting from the sale of an asset minus the adjusted basis of the... more |
| | |
| Realized Loss |
| "Realized loss" is the loss resulting from the sale of the assets at a price lower than the... more |
| | |
| Realtor |
| A "realtor" is a real estate broker who is affiliated with the National Associate of Realtors and... more |
| | |
| Reassessment |
| A "reassessment" is the process of revising or updating the estimated value of real estate for... more |
| | |
| Receivables |
| "Receivables" or "accounts receivables" refer to a company's accounting entry reflecting money... more |
| | |
| Receivership |
| "Receivership" is the legal status of a corporation, partnership or individual over whom a receiver... more |
| | |
| Recognized Loss |
| A "recognized loss" is a loss incurred by a taxpayer for income tax... more |
| | |
| Record Date |
| A "record date" is the date established by a company for the purpose of determining the... more |
| | |
| Record holder |
| A "record holder" is the individual or entity listed on a corporation's stock ledger as a... more |
| | |
| Recording |
| The term "recording" refers to the filing in a public office of the details of a legal document... more |
| | |
| Recruiter Agreement |
| A "recruiter agreement" is a contract where a company hires an employment recruiting firm to... more |
| | |
| Red Herring |
| A "red herring" is a preliminary prospectus for a securities offering filed with the Securities and... more |
| | |
| Redeemable |
| "Redeemable" refers to securities such as preferred stock or bonds that may be repurchased from the... more |
| | |
| Redemption |
| "Redemption" refers to the purchase of securities by an issuing company from the holder, at a time... more |
| | |
| Redemption Fee |
| A "redemption fee" is a fee charged by some mutual funds when an investor sells shares of the... more |
| | |
| Redlining |
| "Redlining" is the practice by financial institutions or insurance companies of denying or... more |
| | |
| Refinancing |
| A "refinancing" is a substitution of new debt financing to replace... more |
| | |
| Refunding |
| In connection with bonds, a "refunding" means the sale of a new issue of bonds, the proceeds of... more |
| | |
| Reg T |
| "Regulation T" or "Reg T" is a regulation established by the Federal Reserve Board which covers the... more |
| | |
| Registration Right |
| "Registration rights" are rights granted to investors in a company, to require the company to... more |
| | |
| Registration Statement |
| A "registration statement" is a legal document filed with the SEC in connection with a... more |
| | |
| Regressive Tax |
| A "regressive tax" is a tax in which the poor pay a larger percentage of income than the rich. For... more |
| | |
| Regulated Investment Company |
| A "regulated investment company" is a company that uses its capital to invest in securities or... more |
| | |
| Regulation D |
| "Regulation D" is a federal regulation promulgated pursuant to the federal Securities Act of 1933,... more |
| | |
| Regulation T |
| "Regulation T" or "Reg T" is a regulation established by the Federal Reserve Board which covers the... more |
| | |
| Reinsurance |
| "Reinsurance" often refers to an agreement whereby an insurance company transfers part or all of... more |
| | |
| REIT |
| A "real estate investment trust" or "REIT" is a corporation, association or trust that uses the... more |
| | |
| Rent Control |
| "Rent control" is a municipal or city regulation restricting the amount of rent that can be charged... more |
| | |
| Rental Agreement |
| A "rental agreement" is a contract under which the owner of a property (the "lessor" or "landlord")... more |
| | |
| Rental Application |
| A "rental application" is a form to be filled out by a prospective tenant in order for the landlord... more |
| | |
| Renters Insurance |
| "Renter's insurance" is an insurance policy that covers a renter's personal possessions and... more |
| | |
| Repo |
| A "repurchase agreement" or "repo" is a financial transaction in which a dealer in effect borrows... more |
| | |
| Repossession |
| "Repossession" is defined to mean the legal process by which a borrower in default on a secured... more |
| | |
| Repurchase Agreement |
| A "repurchase agreement" or "repo" is a financial transaction in which a dealer in effect borrows... more |
| | |
| Research & Development |
| "Research & development" or "R & D" is a phrase that relates to activities (and related expenses)... more |
| | |
| Residential Rental Agreement |
| A "residential rental agreement" is a contract under which the owner of an asset (the "lessor" or... more |
| | |
| Residential Rental Application |
| A "residential rental application" is a form to be filled out by a prospective tenant in order for... more |
| | |
| Resolution |
| A "resolution" is a formal decision or action by a Board of Directors or stockholders of a... more |
| | |
| RESPA |
| "RESPA" stands for the Real Estate Settlement Procedures Act, a federal consumer protection law... more |
| | |
| Restricted Stock |
| The term "restricted stock" typically refers to stock that is granted by an employer to compensate... more |
| | |
| Retained Earnings |
| "Retained earnings" are earnings of a corporation that are retained by the corporation for... more |
| | |
| Return on Investment |
| "Return on investment" or "ROI" is the profit or loss resulting from an investment transaction or a... more |
| | |
| Reverse Mortgage |
| A "reverse mortgage" is a loan usually used by older borrowers as a way of converting the equity in... more |
| | |
| Reverse Stock Split |
| A "reverse stock split" is a proportionate decrease in the number of shares of a corporation... more |
| | |
| Revocable Proxy |
| A "revocable proxy" is an authorization to a person to act on behalf of another party, which may be... more |
| | |
| Revocable Trust |
| A "revocable trust" is a trust in which any of its provisions can be changed, or the trust itself... more |
| | |
| Revolving Account |
| A "revolving account" is an account which requires at least a specified minimum payment each month... more |
| | |
| Rewards Card |
| A "rewards card" is a type of credit card that rewards the user of the card based on the amount of... more |
| | |
| Right of First Refusal |
| A "right of first refusal" is a provision in a contract stating that a party must be given an... more |
| | |
| Right of First Refusal Agreement |
| A "right of first refusal agreement" is a contract stating that a party must be given an... more |
| | |
| Rights Agreement |
| A "rights agreement" or "poison pill" is an anti-takeover mechanism that gives the shareholders of... more |
| | |
| Rights Offering |
| A "rights offering" is an offering by a corporation to its existing stockholders of additional... more |
| | |
| Risk Capital |
| The term "risk capital" refers to money that investors can allocate to investing in high risk... more |
| | |
| Risk Score |
| A "risk score" is formula generated number that rank-orders consumers according to the likelihood... more |
| | |
| Risk Tolerance |
| The term "risk tolerance" refers to an investor's willingness to accept declines in the value... more |
| | |
| Road Show |
| A "road show" is a presentation by an issuer of stock or other securities to prospective investors,... more |
| | |
| ROI |
| "ROI" stands for "return on investment" and is the profit or loss resulting from an investment... more |
| | |
| Rollover |
| The term "rollover" refers to the nontaxable transfer of assets from one qualified retirement plan... more |
| | |
| Roth IRA |
| A "Roth IRA" is a type of Individual Retirement Account (IRA) authorized by U.S. federal law. ... more |
| | |
| Rule 144 |
| "Rule 144" refers to an SEC rule that sets forth the conditions allowing the sale of unregistered... more |
| | |
| Rule 144A |
| "Rule 144A" refers to an SEC rule that sets forth the conditions allowing the sale and trading of... more |
| | |
| Russell 2000 Index |
| The "Russell 2000 Index" is a market capitalization weighted index measuring the performance of the... more |
| | |
| Russell 3000 Index |
| The "Russell 3000 Index" is an index measuring the performance of the 3,000 largest U.S. companies... more |
| | |
| S Corporation |
| An "S Corporation" is a special type of corporation under the Internal Revenue Code that allows the... more |
| | |
| S&P 500 |
| "S&P 500" or the "Standard & Poor's 500 Index" is an index of widely held domestic stocks, and... more |
| | |
| S-3 Filing |
| An "S-3 filing" is a filing by a company with the SEC, and is one of the most simplified... more |
| | |
| S-8 Filing |
| An "S-8 filing" is a SEC filing that is required for public companies that wish to issue options or... more |
| | |
| Sale and Leaseback |
| "Sale and leaseback" refers to the sale of an asset with a simultaneous lease back to the original... more |
| | |
| Sales Representative Agreement |
| A "sales representative agreement" is a contract by a company offering products for sale and an... more |
| | |
| Sales Tax |
| "Sales tax" is a percentage tax owed on the purchase price of goods and services. The percentage... more |
| | |
| Santa Claus Rally |
| The "Santa Claus rally" is a seasonal rise in the price of a stock during the last week between... more |
| | |
| Sarbanes-Oxley Act |
| The "Sarbanes-Oxley Act" is a federal law passed in 2002 in response to accounting and financial... more |
| | |
| Savings |
| "Savings" refers to funds that are set aside for investment and future use, such as for emergencies... more |
| | |
| Savings Account |
| A "savings account" is an account that is maintained with a financial institution such as a bank by... more |
| | |
| Savings Bond |
| A "savings bond" is a U.S. government issued bond, issued in face value denominations that range... more |
| | |
| SBA |
| "SBA" is the abbreviation for Small Business Administration. It is a U.S. federal government... more |
| | |
| Scienter |
| "Scienter" is the mental state of mind of the intent to deceive or defraud. It is sometimes... more |
| | |
| Scrip |
| "Scrip" often refer to a temporary document that represents a part of a share of stock. This is... more |
| | |
| Seal |
| A "seal" is a mark or impression printed on, embossed upon, or affixed to an agreement or other... more |
| | |
| SEC |
| The "Securities and Exchange Commission" or the "SEC" is the federal agency that regulates the... more |
| | |
| Second Mortgage |
| A "second mortgage" refers to a mortgage whose lien is subordinate to that of a first or "senior"... more |
| | |
| Secondary Market |
| The "secondary market" is the market in which securities are traded after they are initially... more |
| | |
| Secondary Offering |
| A "secondary offering" is a sale of securities held by existing shareholders of a company.... more |
| | |
| Section 1031 |
| "Section 1031" refers to a section of the Internal Revenue Code allowing the deferral of capital... more |
| | |
| Section 1031 Exchange |
| A "Section 1031 Exchange" is a type of disposition of real estate described in Section 1031 of the... more |
| | |
| Sector Fund |
| A "sector fund" is a mutual fund that concentrates on a relatively narrow market sector. These are... more |
| | |
| Secured Credit Card |
| A "secured credit card" is a type of credit card that is linked to a bank account. This allows the... more |
| | |
| Secured Debt |
| A "secured debt" is an obligation backed up by a security interest in specified collateral. If the... more |
| | |
| Securities Act of 1933 |
| The "Securities Act of 1933" is a federal law requiring the registration of the offer and sale of... more |
| | |
| Securities Analyst |
| A "securities analyst" is an employee that works for a brokerage firm who evaluates the investment... more |
| | |
| Securities and Exchange Commission |
| The "Securities and Exchange Commission" or "SEC" is an independent regulatory agency with the... more |
| | |
| Securities Lending |
| "Securities lending" is a lending of securities, typically to cover a... more |
| | |
| Security |
| A "security" is a financial instrument giving the owner a right to a percentage ownership in a... more |
| | |
| Seed Capital |
| "Seed capital" typically refers to the early or initial funding of a start-up... more |
| | |
| Self-Directed IRA |
| A "self-directed IRA" is an individual retirement account that permits the account owner to make... more |
| | |
| Self-Employment Tax |
| "Self-employment tax" is a Social Security and Medicare tax primarily for individuals who work for... more |
| | |
| Senior Debt |
| "Senior debt" is debt that has a repayment priority over any... more |
| | |
| Senior Security |
| "Senior Security" is a security that must be repaid before other security holders receive any... more |
| | |
| SEP Plan |
| A "SEP Plan" or "Simplified Employee Pension Plan" is a type of retirement plan for self-employed... more |
| | |
| Separate Account |
| A "separate account" is a pooled investment fund created by an insurance company but segregated... more |
| | |
| Series 3 |
| "Series 3" refers to a security license that entitles the holder to sell future contracts as well... more |
| | |
| Series 4 |
| "Series 4" refers to a securities license that entitles the holder to supervise options sales... more |
| | |
| Series A Preferred Stock |
| "Series A preferred stock" usually refers to the first round of preferred stock issued by a company... more |
| | |
| Series EE Bond |
| A "Series EE bond" is a United States government savings bond that has the properties of a zero... more |
| | |
| Series HH Bond |
| A "Series HH bond" is a bond issued by the United States government and is only available in... more |
| | |
| Settlement Agreement |
| A "settlement agreement" is a contract between two or more parties that have a dispute, where the... more |
| | |
| Settlement Date |
| "Settlement date" is the date in which an executed securities order must be settled by the transfer... more |
| | |
| Severance Pay |
| "Severance pay" is the compensation that an employer gives to an employee in connection with the... more |
| | |
| Sexual Harassment Policy |
| A "sexual harassment policy" is a written policy adopted by a company stating that illegal sexual... more |
| | |
| Share Repurchase |
| A "share repurchase" is a purchase of a company's own shares in the open market. This is... more |
| | |
| Shareholder Activist |
| A "shareholder activist" is an individual or a group that takes action in order to try to influence... more |
| | |
| Shareholder Resolutions |
| The term "shareholder resolutions" refers to actions or approvals taken by the shareholders of a... more |
| | |
| Shareholders Equity |
| "Shareholders' equity" is the total assets of the company minus the total liabilities in that... more |
| | |
| Shares |
| A "share" is a unit of ownership interest that is provided to a... more |
| | |
| Shelf Offering |
| A "shelf offering" is a form of registration of a new securities offering with the SEC, with the... more |
| | |
| Shelf Registration |
| A "shelf registration" is a procedure in which a company files a registration statement with the... more |
| | |
| Short |
| "Short" or "Short Position" in a stock means that the investor has either sold the borrowed shares... more |
| | |
| Short Covering |
| "Short covering" is the buying of stock to return stock that was previously borrowed in order to... more |
| | |
| Short Interest |
| "Short interest" is the total number of shares of a company that have been sold short and not yet... more |
| | |
| Short Sale |
| A "short sale" is the borrowing of a security from a stockbroker and selling it, with the... more |
| | |
| Short Sale Against the Box |
| "Short sale against the box" is an act of short selling securities that are already owned. When... more |
| | |
| Short Selling |
| "Short selling" is the act of selling a security that the seller does not own. Those that are short... more |
| | |
| Short Squeeze |
| "Short squeeze" is a situation in which the price of a stock rises and investors who sold the stock... more |
| | |
| Short-Swing Profit Rule |
| "Short-swing profit rule" is a Securities and Exchange Commission regulation that requires the... more |
| | |
| SIMPLE 401(k)Plan |
| A "SIMPLE 401(k) Plan" is a retirement plan sponsored by employers which is simple and less costly... more |
| | |
| Simplified Employee Pension |
| "Simplified Employee Pension" (SEP) is a type of retirement plan that the employer can establish.... more |
| | |
| Simplified Employee Pension Plan |
| "Simplified Employee Pension Plan" (SEP Plan) is a retirement program that is much like an... more |
| | |
| Sinking Fund |
| "Sinking fund" is money that is set aside regularly by a company in order to redeem its bonds or... more |
| | |
| Six Sigma |
| "Six Sigma" refers to a process and methodology that utilizes data and statistical analysis to... more |
| | |
| Small Business Administration |
| "Small Business Administration" or "SBA" is a federal government department that provides services... more |
| | |
| Small Cap |
| "Small cap" refers to company stocks that have a relatively small market capitalization, generally... more |
| | |
| Social Security |
| "Social Security" is a federal benefits program that was developed in 1935 by United States. It... more |
| | |
| Social Security Number |
| "SSN" or "Social Security Number" is a nine digit number that is issued by the federal government.... more |
| | |
| Software |
| "Software" is coded instructions or programs that allow a computer to produce useful work. ... more |
| | |
| Software License Agreement |
| When you purchase a software product (such as Windows or Quicken), you do not actually get... more |
| | |
| Sole Proprietorship |
| "Sole proprietorship" is an unincorporated business organization that has only one... more |
| | |
| SPDRs |
| "SPDRs" or "Spiders" are shares or units that are issued by a trust that owns stocks that are in... more |
| | |
| Special Power of Attorney |
| A "power of attorney" is a written legal document that authorizes a person to act as an agent on... more |
| | |
| Specialist |
| A "specialist" is a member of a stock exchange that acts as the market maker in order to facilitate... more |
| | |
| Speculative Stock |
| A "speculative stock" is a stock that is an extremely high risk but also has potential for a high... more |
| | |
| Spiders |
| "SPDRs" or "Spiders" are shares or units that are issued by a trust that owns stocks that are in... more |
| | |
| Split Adjusted Price |
| A "split adjusted price" is the price per share of a stock after it has been... more |
| | |
| Spot Market |
| A "spot market" is any market in which goods or currencies are bought and sold "on the spot." ... more |
| | |
| Spot Price |
| The "spot price" is the current price of goods or commodities for immediate... more |
| | |
| SSN |
| "SSN" or "Social Security Number" is a nine digit number that is issued by the federal government.... more |
| | |
| Staffing Agency Agreement |
| A "Staffing Agency Agreement" is a contract between a company and a staffing agency, where the... more |
| | |
| Standard & Poors 500 Index |
| "Standard & Poor's 500 Index" or "S&P 500" is a market-value weighted index. The companies that... more |
| | |
| Standard Deduction |
| "Standard deduction" refers to an IRS-determined amount that a taxpayer is allowed to reduce income... more |
| | |
| Standby Commitment |
| A "standby commitment" is a commitment by a financial institution to loan money up to a specified... more |
| | |
| Startup |
| "Startup" refers to a new or early stage... more |
| | |
| Step-Up in Basis |
| "Step-up in Basis" often refers to the change in value of an asset inherited upon an owner's... more |
| | |
| Stock |
| "Stock" is an instrument that represents an ownership position in a corporation. The percentage... more |
| | |
| Stock Bonus Plan |
| "Stock Bonus Plan" is an incentive program. It rewards employee performance with a grant of stock... more |
| | |
| Stock Buyback |
| A "stock buyback" is a purchase of a company's own shares in the open market. This is usually... more |
| | |
| Stock Certificate |
| A "stock certificate" is a legal document evidencing ownership of shares of a corporation. The... more |
| | |
| Stock Dividend |
| "Stock dividend" is payment of a corporate dividend in the form of additional shares of stock... more |
| | |
| Stock Ledger |
| A "stock ledger" is a corporate record that lists the owners of shares of stock in a corporation.... more |
| | |
| Stock Market |
| "Stock market" refers to a market used for trading equities such as the New York Stock Exchange.... more |
| | |
| Stock Market Bubble |
| A "stock market bubble" refers to an economic exuberance (or extreme excitement) taking place in... more |
| | |
| Stock Option |
| "Stock option" is an instrument giving the holder the right to purchase shares of stock at a... more |
| | |
| Stock Power |
| "Stock power" is a power of attorney form that is used to transfer stock from one owner to another.... more |
| | |
| Stock Quote |
| "Stock quote" is a price of a stock that a party is willing to either sell or buy a certain number... more |
| | |
| Stock Record |
| "Stock record" is the bookkeeping a securities brokerage company keeps all of its securities held... more |
| | |
| Stock Split |
| A "stock split" is a split of existing shares of stock into a different number of shares of stock.... more |
| | |
| Stock Subscription Agreement |
| A "stock subscription agreement" is a contract to invest in shares of stock of a company by the... more |
| | |
| Stock Symbol |
| "Stock symbol" is a trading symbol given to a security. AMEX and NYSE stocks have three or less... more |
| | |
| Stockbroker |
| "Stockbroker" is a broker who deals in securities transactions (stocks, bonds, options) on behalf... more |
| | |
| Stockholder Voting Agreement |
| A "stockholder voting Aareement" is a leal contract among stockholders of a corporation relating to... more |
| | |
| Stop Order |
| A "stop order" is an order to sell or buy securities at the market when a certain price (the "stop... more |
| | |
| Stop-Limit Order |
| "Stop-Limit Order" is an order to buy a designated amount of securities at a specified price or... more |
| | |
| Stop-Loss Order |
| A "stop-loss order" is an order to sell stock if the stock drops to a certain level. A stop-loss... more |
| | |
| Straight Life Annuity |
| "Straight life annuity" is an insurance product that makes periodic payments to the annuitant (the... more |
| | |
| Straight Line Depreciation |
| "Straight line depreciation" is a method of calculating the depreciation of an asset, which assumes... more |
| | |
| Strategic Alliance |
| A "strategic alliance" is an agreement between two are more parties to jointly pursue an agreed... more |
| | |
| Street Expectation |
| "Street expectation" often refers to the estimated earnings that are expected to be made by a... more |
| | |
| Street Name |
| "Street name" is the term given to securities held in the name of a broker or other nominee. Shares... more |
| | |
| Structured Note |
| "Structured note" is a debt security with special features, such as interest payments pegged to an... more |
| | |
| Subchapter S Corporation |
| "Subchapter S Corporation" is a special type of corporation under the Internal Revenue Code that... more |
| | |
| Sublease |
| A "sublease" refers to a contract where a tenant under a lease transfers the right to occupy the... more |
| | |
| Subordinated Debt |
| "Subordinated debt" refers to a loan that ranks junior to other loans for purposes of repayment. In... more |
| | |
| Subordination Clause |
| A "subordination clause" usually refers to a provision in a mortgage or loan agreement which allows... more |
| | |
| Subprime Borrower |
| A "subprime borrower" often refers to a borrower who does not meet the qualifications for standard... more |
| | |
| Subprime Loan |
| A "subprime loan" often refers to a loan made to subprime borrowers (a borrower whose credit rating... more |
| | |
| Subscription Agreement |
| A "subscription agreement" is a contract to invest in a particular company by the subscriber. The... more |
| | |
| Subsidy |
| A "subsidy" is a tax credit or payment by a government to producers or exporters of goods to... more |
| | |
| Surtax |
| "Surtax" is a tax that is in addition to the normal tax paid by corporations or... more |
| | |
| Swap Agreement |
| "Swap" is an agreement between two parties that provides for the exchange of something to the other... more |
| | |
| Sweep Account |
| "Sweep account" is a deposit account at a financial institution where at the end of each business... more |
| | |
| Syndicate |
| A "syndicate" typically refers to a group of banking firms which jointly underwrite a new stock,... more |
| | |
| Syndicated Loan |
| "Syndicated loan" is a loan where a group of banks work together in order to provide the funds to a... more |
| | |
| T-Bill |
| A "Treasury bill" or "T-bill" is a short-term debt obligation backed by the U.S. government.... more |
| | |
| T-Bond |
| A "Treasury bond" or "T-bond" is a debt obligation issued by the U.S. government, having a maturity... more |
| | |
| Tag-Along Rights |
| "Tag-Along Rights" often refer to rights established by a contract that afford protection to... more |
| | |
| Takeover |
| A "takeover" occurs when one company (the "acquirer") purchases or acquires another company (the... more |
| | |
| Takeover Target |
| "Takeover target" often refers to the company that is the focus of a proposed "takeover," or... more |
| | |
| Tangible Net Worth |
| "Net worth" is determined by total assets minus total liabilities. "Tangible net worth" takes the... more |
| | |
| Tax Audit |
| A "tax audit" occurs when a taxing agency examines a company or individual's tax returns to... more |
| | |
| Tax Basis |
| The "tax basis" is the price paid for the acquisition of a security or an... more |
| | |
| Tax Bracket |
| A "tax bracket" is an income range that establishes the amount of income tax to be levied against... more |
| | |
| Tax Court |
| "Tax court" is a federal court that hears taxpayers' appeals from decisions of the Internal... more |
| | |
| Tax Credit |
| A "tax credit" is a direct dollar-for-dollar reduction of tax liability. The tax credit can be... more |
| | |
| Tax Deductible |
| An item or expense is "tax deductible" if it may legitimately be subtracted from gross income.... more |
| | |
| Tax Deduction |
| A "tax deduction" is an expense that a taxpayer is allowed to deduct from gross income, and thus... more |
| | |
| Tax Deferred |
| "Tax deferred" income is income where payment of any tax is postponed until a later date or the... more |
| | |
| Tax Equivalent Yield |
| "Tax equivalent yield" is a method of measuring the return on tax exempt investments in comparison... more |
| | |
| Tax Evasion |
| "Tax evasion" is a crime that occurs when illegal methods, such as failure to report income or... more |
| | |
| Tax Haven |
| A "tax haven" often refers to a country that offers favorable tax treatment to foreign companies or... more |
| | |
| Tax Holiday |
| A "tax holiday" often refers to the temporary elimination or reduction of a tax. Governments... more |
| | |
| Tax Liability |
| "Tax liability" refers to the amount of tax that must be paid, taking into consideration income,... more |
| | |
| Tax Lien |
| A "tax lien" is a legal claim filed by a state or federal taxing agency against the assets of a... more |
| | |
| Tax Loss Carry Forward |
| A "tax loss carry forward" is a tax benefit that allows an individual, corporation, or a fund to... more |
| | |
| Tax Rate |
| The "tax rate" is the percent of income, or the percent of the value of goods or services, that... more |
| | |
| Tax Refund |
| A "tax refund" is the amount of money owed to a taxpayer when the taxpayer's total tax payments... more |
| | |
| Tax Return |
| A "tax return" is the government form that a taxpayer completes and submits to the taxing agency to... more |
| | |
| Tax Schedule |
| A "tax schedule" is a document upon which taxpayers itemize deductions, show dividend and interest... more |
| | |
| Tax Shelter |
| "Tax shelter" often refers to an investment that legally reduces the amount of tax due, whether by... more |
| | |
| Tax Swap |
| In general, a "tax swap" is the sale of a security that has lost value since purchase, along with... more |
| | |
| Tax Table |
| A "tax table" is a chart that shows the amount of tax attributable to a certain income range. Tax... more |
| | |
| Tax Treaty |
| A "tax treaty" is an agreement between two countries that is intended to address situations that... more |
| | |
| Tax-Exempt |
| "Tax exempt" is a general term that refers to a financial transaction that is not subject to... more |
| | |
| Tax-Exempt Bond |
| A "tax-exempt bond" refers to a type of bond, typically issued by a municipal, county, or state... more |
| | |
| Tax-Exempt Commercial Paper |
| "Commercial paper" refers to short-term, unsecured, and negotiable notes sold by one company to... more |
| | |
| Tax-Exempt Interest |
| "Tax-Exempt Interest" generally refers to interest income that is exempt from federal income tax.... more |
| | |
| Tax-Sheltered Annuity |
| A "tax-sheltered annuity" is a retirement plan for employees of tax-exempt organizations, public... more |
| | |
| Taxable Bond |
| A "taxable bond" is a type of debt security where any return earned by the investor will be subject... more |
| | |
| Taxable Equivalent Yield |
| The "taxable equivalent yield" is the return from a higher-paying investment where taxes must be... more |
| | |
| Taxable Estate |
| Under federal law, the "taxable estate" is determined by subtracting certain statutory deductions... more |
| | |
| Taxable Event |
| A "taxable event" is any transaction or occurrence that has tax consequences. Examples include the... more |
| | |
| Taxable Gain |
| "Taxable gain" refers to the portion of a sale of capital assets that is subject to taxation. When... more |
| | |
| Taxable Income |
| "Taxable income" is the amount of income subject to income taxes. "Income" includes both earned... more |
| | |
| Taxes |
| "Taxes" refers to the financial obligation placed on a business or individual by a governmental... more |
| | |
| Teaser Rate |
| A "teaser rate" is a low initial interest rate on an adjustable rate mortgage... more |
| | |
| Tenancy-in-Common |
| A "tenancy-in-common" is a form of ownership for two or more owners. The individual interests do... more |
| | |
| Tender Offer |
| A "tender offer" usually occurs within the context of a takeover bid in the form of a public... more |
| | |
| Term Life Insurance |
| "Term life insurance" refers to a type of life insurance policy that provides protection for a... more |
| | |
| Term Loan |
| A "term loan" is a bank loan for a specified amount that typically matures in between 1 and 10... more |
| | |
| Term Sheet |
| A "term sheet" is the document that summarizes key provisions of a proposed transaction, such as a... more |
| | |
| Terms of Use Agreement |
| A "terms of use agreement" is a contract that governs the use of a Web site by viewers of the site.... more |
| | |
| Testator |
| A "testator" is someone who has made a legally valid will or testament before death. The will... more |
| | |
| TEV |
| "Total Enterprise Value" or "TEV" is one of several ways to measure the complete value of companies... more |
| | |
| Three-Day Notice |
| A "three-day notice" often refers to a notice by a landlord that a tenant's tenancy will be... more |
| | |
| TIC |
| A "tenancy-in-common" or "TIC" is a form of ownership for two or more owners. The individual... more |
| | |
| Ticker Symbol |
| "Ticker symbols" are the letters or characters used as a code to identify publicly traded stocks or... more |
| | |
| Ticker Tape |
| In the early 20th century, there were machines that transmitted stock information via telegraph... more |
| | |
| TIGRs |
| "Treasury Investment Growth Receipt" or "TIGRs" are a form of bond backed by the federal... more |
| | |
| Time Value |
| "Time value" can be used in several different contexts. (1) In general, "time value" describes the... more |
| | |
| Tippee |
| A "tippee" refers to the recipient of material non-public information about a public company, from... more |
| | |
| Tipping |
| "Tipping" in the securities context refers to a person providing material non-public information... more |
| | |
| Tippor |
| A "tippor" refers to a person who provides material non-public information about a public company... more |
| | |
| TIPS |
| "TIPS" or "Treasury Inflation Protected Securities" are a special type of Treasury note that offers... more |
| | |
| Title |
| A "title" can be (1) the document that shows legal ownership of real or personal property or (2) a... more |
| | |
| Title Search |
| A "title search" is the process of examining in detail the various public records related to... more |
| | |
| TMWX |
| The "TMWX" is an index composed of nearly 6,700 publicly-traded companies that are all... more |
| | |
| Total Enterprise Value |
| "Total Enterprise Value" or "TEV" is a way to measure the complete value of companies with varying... more |
| | |
| Touting |
| "Touting" refers to the act of a firm or individual promoting a company or security without... more |
| | |
| Trade Name |
| A "trade name" is the name under which a company conducts business, or by which its business,... more |
| | |
| Trade Name License Agreement |
| A "trade name license agreement" spells out the terms allowing the use of the trade name of another... more |
| | |
| Trademark |
| A "trademark" is a word, phrase, symbol or design (or any combination thereof) used to distinguish... more |
| | |
| Trademark Assignment |
| A "trademark assignment" is a contract transferring (assigning) ownership of a trademark to a third... more |
| | |
| Trading Account |
| A "trading account" is similar in operation to a traditional deposit account. It is held at a... more |
| | |
| Transfer |
| In general, a "transfer" occurs when money or its equivalent is moved from one place to another. A... more |
| | |
| Transfer Agent |
| A "transfer agent" can be a trust company, bank, or similar financial institution engaged by a... more |
| | |
| TransUnion |
| TransUnion is one of the three major credit reporting agencies in the United States. See... more |
| | |
| Travelers Check |
| "Traveler's checks" are an internationally recognized and redeemable draft that can be... more |
| | |
| Treasury Bill |
| A "Treasury bill" or "T-bill" is a short-term debt obligation backed by the U.S. government.... more |
| | |
| Treasury Bond |
| A "Treasury bond" or "T-bond" is a debt obligation issued by the U.S. government, having a maturity... more |
| | |
| Treasury Index |
| The "Treasury Index" is an index based on auctions of U.S. Treasury bills, or on the U.S.... more |
| | |
| Treasury Inflation Protected Securities |
| "TIPS" or "Treasury Inflation Protected Securities" are a special type of Treasury note that offers... more |
| | |
| Treasury Investment Growth Receipts |
| "Treasury Investment Growth Receipt" or "TIGRs" are a form of bond backed by the federal... more |
| | |
| Treasury Note |
| "Treasury notes" are debt obligations of the U.S. Treasury with maturities of more than one year,... more |
| | |
| Treasury Stock |
| "Treasury stock" (or "treasury shares") refers to stock that has been repurchased by the issuing... more |
| | |
| Treasury Stock Method |
| "Treasury stock method" refers to the method used to calculate diluted earnings per share when... more |
| | |
| Treasury STRIPS |
| "STRIPS" stands for "Separate Trading of Registered Interest and Principal Securities." "Treasury... more |
| | |
| Triple Net Lease |
| A "triple net lease" is a commercial lease where, in addition to the agreed upon rent payment, the... more |
| | |
| Triple Witching Hour |
| "Triple witching hour" refers to the hour before the stock market closes on the third Friday of... more |
| | |
| Trust |
| A "trust" describes a fiduciary relationship in which a person or institution, called a trustee,... more |
| | |
| Trust Deed |
| In general, a "trust deed" is a formal document that outlines the terms of a trust agreement,... more |
| | |
| Trust Indenture Act of 1939 |
| The "Trust Indenture Act of 1939" is a federal law passed in 1939 to protect the interests of... more |
| | |
| Trustee in Bankruptcy |
| A "trustee in bankruptcy" is a person who is usually appointed by a U.S. District court or by... more |
| | |
| Truth-in-Lending |
| The term "Truth in Lending" is derived from the federal Truth in Lending Act, see 15 USC Section... more |
| | |
| U.S. Department of Commerce |
| The "U.S. Department of Commerce" is the U.S. Cabinet department which encourages and promotes the... more |
| | |
| U.S. Department of Treasury |
| The "U.S. Department of Treasury" is the U.S. Cabinet Department that performs several functions:... more |
| | |
| U.S. Savings Bonds |
| "U.S. Savings Bond" is a bond with a fixed interest rate over a specific period of time.... more |
| | |
| U.S. Treasury |
| The "U.S. Treasury" is responsible for issuing all bills, notes and bonds of the United States. The... more |
| | |
| U.S. Treasury Bill |
| A "U.S. Treasury bill" or "T-bill" is a short-term debt obligation backed by the U.S. government.... more |
| | |
| U.S. Treasury Bond |
| A "U.S. Treasury bond" or "T-bond" is a debt obligation issued by the U.S. government, having a... more |
| | |
| U.S. Treasury Note |
| "U.S. Treasury notes" are debt obligations of the U.S. Treasury with maturities of more than one... more |
| | |
| UGMA |
| The "Uniform Gifts to Minors Act" or "UGMA" allows minors to own various properties including... more |
| | |
| Umbrella Liability Insurance |
| "Umbrella liability insurance" refers to a form of insurance policy that provides specific... more |
| | |
| Unconscionable |
| "Unconscionable" refers to something unreasonable or outrageous. Courts typically refuse to... more |
| | |
| Underpayment Penalty |
| An "underpayment penalty" is a tax penalty issued to an individual who does not pay enough of his... more |
| | |
| Underwriter |
| An "underwriter" often refers to an investment banking firm that purchases a securities issue from... more |
| | |
| Underwriting |
| "Underwriting" in the securities context refers to the process of an underwritten offering and... more |
| | |
| Underwriting Spread |
| An "underwriting spread" is the income that is earned from an underwriting of a specific security... more |
| | |
| Uniform Gifts to Minors Act |
| The "Uniform Gifts to Minors Act" or "UGMA" allows minors to own various properties including... more |
| | |
| Uniform Transfers to Minors Act |
| The "UTMA" or "Uniform Transfers to Minors Act" is an extension to the Uniform Gifts to Minors Act... more |
| | |
| Universal Life Insurance |
| "Universal life insurance" is a flexible insurance offering in which low-cost term life insurance... more |
| | |
| Unlisted Trading Privileges |
| "Unlisted trading privileges" includes specific rights that allow a broker the ability to trade an... more |
| | |
| Unsecured |
| "Unsecured" is when no guarantee of payment or satisfaction is given for a loan, and no collateral... more |
| | |
| Unsecured Debt |
| "Unsecured debt" is a debt obligation that is not secured or... more |
| | |
| Unsecured Loan |
| An "unsecured loan" is a loan that is not secured or... more |
| | |
| Uptick |
| The term "closing tick" means the number of stocks on the New York Stock Exchange which closed... more |
| | |
| Usury |
| "Usury" is the charging of interest on a loan or debt obligation in excess of the limit allowed by... more |
| | |
| UTMA |
| The "UTMA" or "Uniform Transfers to Minors Act" is an extension to the Uniform Gifts to Minors Act... more |
| | |
| Value Fund |
| A "value fund" often refers to a mutual fund that primarily invests in stocks deemed to be... more |
| | |
| Value Investing |
| "Value investing" refers to the investing in stocks that are deemed to be undervalued in the... more |
| | |
| Variable Annuity |
| "Variable annuities" include investment contracts where the issuer pays a specific amount based on... more |
| | |
| Variable Cost |
| "Variable cost" refers to a cost that tends to vary directly and proportionally with the changes in... more |
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| Variable Interest Rate |
| "Variable interest rates" are rates on loans or bonds that adjust from time to time. The... more |
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| Variable Rate Loan |
| "Variable rate loans" often refer to loans made with fluctuating interest rates that are originally... more |
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| Vendor Financing |
| "Vendor financing" refers to a seller of goods extending credit to allow a customer to purchase the... more |
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| Venture Capital |
| "Venture capital" refers to the financing provided by investors to start up and emerging companies... more |
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| Venture Capital Funds |
| "Venture capital funds" refer to funds which pool and manage money from investors seeking private... more |
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| Venture Capital Term Sheet |
| A "venture capital term sheet" is typically a proposed summary of terms by which a prospective... more |
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| Venture Capitalist |
| A "venture capitalist" refers to an investor in start up and emerging companies with perceived high... more |
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| Voting Trust |
| "Voting trusts" are legal trusts that combine the voting power of several shareholders. The legal... more |
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| Voting Trust Agreement |
| A "voting trust agreement" is a contract among shareholders establishing a voting trust, including... more |
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| W-4 Form |
| A "W-4 form" is a form completed by an employee to indicate their exemptions or status for the... more |
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| W-8 Form |
| A "W-8 form" is a foreign status certificate form to tell a broker, transfer agent or payer that an... more |
| | |
| W-9 Form |
| A "W-9 form" is an employer's request for one's taxpayer identification number. This is... more |
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| Waiting Period |
| A "waiting period" often refers to a specific period of time in which the SEC studies a... more |
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| Wall Street |
| "Wall Street" often refers to the collective financial/investment community including large banks,... more |
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| Wall Street Analyst |
| Also known as a "sell-side analyst", a "Wall Street analyst" works for a securities brokerage firm... more |
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| Warrant |
| A "warrant" often refers to a specific security that gives the holder the right to buy a designated... more |
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| Warrant Coverage |
| "Warrant coverage" refers to a contract between a company and an investor where the company issues... more |
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| Warranty Deed |
| A "warranty deed" is a legal document in which the grantor transfers specified real property and... more |
| | |
| Web Linking Agreement |
| A "Web linking agreement" is a contract between a Web site owner with another Web site owner giving... more |
| | |
| Web Site Content License Agreement |
| In creating a Web site, you may want to include lots of information or advice on the site. Although... more |
| | |
| Web Site Development Agreement |
| A "Web Site development agreement" is a contract with a Web site developer for the development of a... more |
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| Whisper Number |
| A "whisper number" often refers to the unpublished/unofficial earnings per share forecasts that... more |
| | |
| Whistle Blower |
| A "whistle blower" is a person that is aware of fraudulent activities occurring within a government... more |
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| Wholly Owned Subsidiary |
| A "wholly owned subsidiary" is a company whose stock is owned 100% by a parent... more |
| | |
| Will |
| A "will" is a declaration of how an individual wishes to distribute his or her money or property... more |
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| Wilshire 5000 Total Market Index |
| The "TMWX" is an index composed of nearly 6,700 publicly-traded companies that are all... more |
| | |
| Windfall Tax |
| A "windfall tax" is a government levied tax against specific industries whose companies enjoy... more |
| | |
| Wire Transfer |
| A "wire transfer" is the electronic transfer of funds. This allows individuals in different... more |
| | |
| Withholding |
| The term "withholding" refers to the act of deducting a portion of an employee's wages used to... more |
| | |
| Withholding Allowance |
| A "withholding allowance" is determined on an individual's W-4 IRS form. This is used to assist... more |
| | |
| Withholding Tax |
| "Withholding tax" is the portion (federal, state, and local) of an employee's paycheck that an... more |
| | |
| Workers Compensation |
| "Workers compensation" is a monetary compensation to a worker who is injured while working on the... more |
| | |
| Working Capital |
| "Working capital" is the amount of capital or current assets available for use in operating a... more |
| | |
| Wrap Account |
| A "wrap account" is a securities account where the money manager or brokerage firm manages the... more |
| | |
| Wrap Fee |
| A "wrap fee" is the fee for a securities investment program (a "wrap account") that bundles or... more |
| | |
| Writ |
| A "writ" is a legal,document issued by a judge for specific action to occur. A writ is often used... more |
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| Write-Down |
| A "write-down" is the reduction of an asset's recorded value on a balance... more |
| | |
| Write-Off |
| A "write-off" is the expensing of a balance sheet asset that has no future benefits. The worthless... more |
| | |
| Year to Date |
| "Year to date" refers to the period from January 1 to the current date. Companies sometimes use... more |
| | |
| Yield |
| "Yield" is the annual rate of return received on an investment, usually expressed as a percentage. ... more |
| | |
| Yield Curve |
| A "yield curve" is a line that shows specific interest rates during specific dates of bonds that... more |
| | |
| Yield Maintenance |
| "Yield maintenance" often refers to a prepayment penalty built into a loan, that allows a lender... more |
| | |
| Yield Pickup |
| "Yield pickup" is a yield gain that occurs because of the sale of one bond and a purchase of... more |
| | |
| Yield Spread |
| "Yield spread" is the difference between various yields on bonds with different credit quality... more |
| | |
| Yield to Maturity |
| "Yield to maturity" is the rate of return, usually shown in a percentage, which is paid on a fixed... more |
| | |
| YTD |
| "YTD" stands for "year to date," referring to the period from January 1 to the current date. ... more |
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| Zero-Coupon Bond |
| A "zero-coupon bond" refers to a security that doesn't pay interest currently. It is initially... more |
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| Zero-Coupon Convertible |
| A "zero-coupon convertible" is a zero-coupon bond issued by a corporation that can be converted... more |
| | |
| Zoning |
| "Zoning" refers to municipal and government laws based on the control of specific land within a... more |
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