|
|
|
|
Browse Glossary :
|
C |
| C Corporation |
| A "C corporation" refers to the federal tax classification of a corporation with respect to how... more |
| | |
| Cafeteria Plan |
| A "cafeteria plan" is an employee benefit plan that allows employees to select among various... more |
| | |
| Calculation Agent |
| A "calculation agent" is a professional who determines the value of a derivative security or the... more |
| | |
| Calendar Spread |
| A "calendar spread" is an options trading strategy where options are bought and sold on the same... more |
| | |
| 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 |
| | |
Browse Glossary :
|
Stock Investing
Mutual Funds
Bonds
Option/Futures
Annuities
Real Estate Investing
College Savings
401( k ) & IRAs
Home Buying/Selling
Mortgages
Credit Cards
Savings/Credit
Taxes
Estate Planning
Retirement
Insurance
Saving Money
Glossary
Directory
Credit Reports
Newsletters
Answers
Quizzes
Tip of The Day
Forms & Agreements
