An "obligor" is the person or entity required to perform on a debt or obligation. In loan...
moreThe "Options Clearing Corporation" or "OCC" is the world's largest equity derivatives clearing...
moreAn "odd lot" is a trading order for less than 100 shares of...
more"Off balance sheet financing" refers to a form of financing which is structured so as to not...
moreThe term "offering" refers to the offering of an issue of securities or bonds presented for sale. ...
moreAn "offering circular" is the document substantially similar to a prospectus used for securities...
moreAn "offering memorandum" is a document setting forth the terms of a private placement securities...
moreAn "office lease" is a legal contract where one party (typically referred to as the "landlord" or...
moreAn "official statement" is a securities document describing the offering of a municipal security,...
moreAn "original issue discount" or "OID" refers to a bond or other debt security that is issued at...
moreAn "online broker" is a stockbroker who has an online system for customers to buy and sell...
moreAn "online contract" is a contract that governs the use of a Web site by viewers of the site. The...
moreAn "open end fund" or "open end mutual fund" is the most common type of mutual fund. Investors may...
moreAn "open end mutual fund" or "open end fund" is the most common type of mutual fund. Investors may...
moreAn "opening bell" is a bell that rings to signify the day's start of trading on a stock...
moreAn "operating lease" is a lease that is not a capital or finance lease. An operating lease usually...
more"Operating margin" is the ratio of operating income divided by sales revenue, expressed as a...
moreAn "option" gives the holder of the option the right, but not the obligation, to buy or sell an...
moreAn "option agreement" is a contract giving the option holder the right to acquire an asset on...
more"Options backdating" refers to the granting an option that is dated prior to the date that the...
moreThe "Options Clearing Corporation" or "OCC" is the world's largest equity derivatives clearing...
moreThe term "options contract" refers to one option contract representing 100 shares of the underlying...
moreThe phrase "ordinary and necessary expenses" is a tax term relating to what is allowable as a tax...
moreAn "ordinary annuity" refers to a series of equal payments over a fixed number of...
more"Ordinary income" is income subject to taxation at full or ordinary rates rather than at favorable...
moreAn "ordinary loss" refers to a loss for tax purposes that is not a capital loss and that is fully...
moreAn "original issue discount" or "OID" refers to a bond or other debt security that is issued at...
more"Origination" in the loan context refers to a process whereby the lender or its agent handles the...
moreThe term "origination fee" refers to a fee charged by a lender in connection with making a loan. ...
moreThe term "origination points" refers to a fee charged by a lender in connection with making a loan....
moreThe term "OTC" or "over-the-counter" refers to a market in which security transactions are...
moreThe "OTC Bulletin Board" or "Over-the-Counter Bulletin Board" refers to an electronic trading...
moreThe phrase "out of the money" refers to either (1) a call option whose exercise price is above the...
more"Out-of-pocket expenses" refers to direct outlays of cash. Companies will often reimburse...
moreThe term "outsourcing" refers to the concept of paying an outside company to handle internal...
more"Outstanding shares" are shares of a corporation that are issued and held by...
moreThe term "OTC" or "over-the-counter" refers to a market in which security transactions are...
moreThe "OTC Bulletin Board" or "Over-the-Counter Bulletin Board" refers to an electronic trading...
moreThe term "overallotment option" refers to the right of the underwriter in a registered public...
moreThe terms "overbought" or "oversold generally refer to stocks that are either viewed as priced too...
moreAn "overdraft" is a check written without sufficient funds to back it up. Such a check is also...
more"Overdraft protection" is a service that allows a checking account owner to use a savings account...
more"Owner financing" refers to a real estate purchase transaction in which the seller provides all or...
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