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Browse Glossary :
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Frequently Searched Terms
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Definition of GNMA
GNMAThe Government National Mortgage Association (GNMA), also called "Ginnie Mae", is a U.S. government corporation established to back loans guaranteed by other government mortgage guaranty programs, such as FHA, VA, and RHA loans. Ginnie Mae does not buy or sell mortgages; rather it simply insures liquidity to these other entities by guaranteeing the timely payment of interest and principal on loans insured by them.
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Q-Z
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| Qualified Retirement Plan |
| A "qualified retirement plan" is a retirement plan established by employers for their employees... more |
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| Qualified Savings Bond |
| The term "Qualified Savings Bond" refers to a Series EE United States savings bond issued after... more |
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| Quantitative Analysis |
| The term "quantitative analysis" refers to a form of securities analysis that looks at a... more |
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| Quarterly Earnings Report |
| A "quarterly earnings report" is a quarterly filing made to the SEC by public companies to report... more |
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| Quick Assets |
| "Quick assets" is a term used in connection with a company's financial statements, referring to... more |
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| Quid Pro Quo |
| The phrase "quid pro quo" is a Latin term, meaning "this for that" or "something for something." It... more |
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| Quiet Period |
| The "quiet period" is the period of time where a company is in registration with the Securities and... more |
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| Quitclaim Deed |
| A "quitclaim deed" is a deed which conveys only the present interest a person or entity may have in... more |
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| Quorum |
| The term "quorum" refers to the percentage of voting shares required to be represented in person or... more |
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| Quoted Price |
| The "quoted price" is the price at which the last trade transaction of a particular security took... more |
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| R & D |
| "Research & development" or "R & D" is a phrase that relates to activities (and related expenses)... more |
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| Rabbi Trust |
| A "Rabbi Trust" is a method of deferring compensation for executive employees. The Rabbi Trust is... more |
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| Ratchet Clause |
| See "Anti-Dilution... more |
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| Rate Lock |
| A "rate lock" is an agreement between a lender and a real estate loan applicant guaranteeing a... more |
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| Rate of Exchange |
| The "rate of exchange" is the price at which the money of one country can be converted into the... more |
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| Rating |
| A "rating" is a grade - usually denoted by a letter or series of letters such as AAA or BBB -... more |
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| Real Estate |
| "Real estate" is typically a piece of land and whatever building that occupies... more |
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| Real Estate Agent |
| A "real estate agent" is a salesperson licensed to aid buyers and sellers in the home sales... more |
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| Real Estate Appraisal |
| A "real estate appraisal" is an estimate of the fair market value of a piece of real property,... more |
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| Real Estate Broker |
| A "real estate broker" is a professional intermediary who assists in the purchase or sale of real... more |
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| Real Estate Investment Trust |
| A "real estate investment trust" or "REIT" is a corporation, association or trust that uses the... more |
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| Real Estate Limited Partnership |
| A "real estate limited partnership" is a limited partnership formed to invest and hold real estate.... more |
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| Realized Gain |
| "Realized gain" is the gain resulting from the sale of an asset minus the adjusted basis of the... more |
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| Realized Loss |
| "Realized loss" is the loss resulting from the sale of the assets at a price lower than the... more |
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| Realtor |
| A "realtor" is a real estate broker who is affiliated with the National Associate of Realtors and... more |
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| Reassessment |
| A "reassessment" is the process of revising or updating the estimated value of real estate for... more |
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| Receivables |
| "Receivables" or "accounts receivables" refer to a company's accounting entry reflecting money... more |
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| Receivership |
| "Receivership" is the legal status of a corporation, partnership or individual over whom a receiver... more |
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| Recognized Loss |
| A "recognized loss" is a loss incurred by a taxpayer for income tax... more |
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| Record Date |
| A "record date" is the date established by a company for the purpose of determining the... more |
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| Record holder |
| A "record holder" is the individual or entity listed on a corporation's stock ledger as a... more |
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| Recording |
| The term "recording" refers to the filing in a public office of the details of a legal document... more |
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| Recruiter Agreement |
| A "recruiter agreement" is a contract where a company hires an employment recruiting firm to... more |
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| Red Herring |
| A "red herring" is a preliminary prospectus for a securities offering filed with the Securities and... more |
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| Redeemable |
| "Redeemable" refers to securities such as preferred stock or bonds that may be repurchased from the... more |
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| Redemption |
| "Redemption" refers to the purchase of securities by an issuing company from the holder, at a time... more |
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| Redemption Fee |
| A "redemption fee" is a fee charged by some mutual funds when an investor sells shares of the... more |
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| Redlining |
| "Redlining" is the practice by financial institutions or insurance companies of denying or... more |
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| Refinancing |
| A "refinancing" is a substitution of new debt financing to replace... more |
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| Refunding |
| In connection with bonds, a "refunding" means the sale of a new issue of bonds, the proceeds of... more |
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| Reg T |
| "Regulation T" or "Reg T" is a regulation established by the Federal Reserve Board which covers the... more |
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| Registration Right |
| "Registration rights" are rights granted to investors in a company, to require the company to... more |
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| Registration Statement |
| A "registration statement" is a legal document filed with the SEC in connection with a... more |
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| Regressive Tax |
| A "regressive tax" is a tax in which the poor pay a larger percentage of income than the rich. For... more |
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| Regulated Investment Company |
| A "regulated investment company" is a company that uses its capital to invest in securities or... more |
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| Regulation D |
| "Regulation D" is a federal regulation promulgated pursuant to the federal Securities Act of 1933,... more |
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| Regulation T |
| "Regulation T" or "Reg T" is a regulation established by the Federal Reserve Board which covers the... more |
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| Reinsurance |
| "Reinsurance" often refers to an agreement whereby an insurance company transfers part or all of... more |
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| REIT |
| A "real estate investment trust" or "REIT" is a corporation, association or trust that uses the... more |
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| Rent Control |
| "Rent control" is a municipal or city regulation restricting the amount of rent that can be charged... more |
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| Rental Agreement |
| A "rental agreement" is a contract under which the owner of a property (the "lessor" or "landlord")... more |
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| Rental Application |
| A "rental application" is a form to be filled out by a prospective tenant in order for the landlord... more |
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| Renters Insurance |
| "Renter's insurance" is an insurance policy that covers a renter's personal possessions and... more |
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| Repo |
| A "repurchase agreement" or "repo" is a financial transaction in which a dealer in effect borrows... more |
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| Repossession |
| "Repossession" is defined to mean the legal process by which a borrower in default on a secured... more |
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| Repurchase Agreement |
| A "repurchase agreement" or "repo" is a financial transaction in which a dealer in effect borrows... more |
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| Research & Development |
| "Research & development" or "R & D" is a phrase that relates to activities (and related expenses)... more |
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| Residential Rental Agreement |
| A "residential rental agreement" is a contract under which the owner of an asset (the "lessor" or... more |
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| Residential Rental Application |
| A "residential rental application" is a form to be filled out by a prospective tenant in order for... more |
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| Resolution |
| A "resolution" is a formal decision or action by a Board of Directors or stockholders of a... more |
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| RESPA |
| "RESPA" stands for the Real Estate Settlement Procedures Act, a federal consumer protection law... more |
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| Restricted Stock |
| The term "restricted stock" typically refers to stock that is granted by an employer to compensate... more |
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| Retained Earnings |
| "Retained earnings" are earnings of a corporation that are retained by the corporation for... more |
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| Return on Investment |
| "Return on investment" or "ROI" is the profit or loss resulting from an investment transaction or a... more |
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| Reverse Mortgage |
| A "reverse mortgage" is a loan usually used by older borrowers as a way of converting the equity in... more |
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| Reverse Stock Split |
| A "reverse stock split" is a proportionate decrease in the number of shares of a corporation... more |
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| Revocable Proxy |
| A "revocable proxy" is an authorization to a person to act on behalf of another party, which may be... more |
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| Revocable Trust |
| A "revocable trust" is a trust in which any of its provisions can be changed, or the trust itself... more |
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| Revolving Account |
| A "revolving account" is an account which requires at least a specified minimum payment each month... more |
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| Rewards Card |
| A "rewards card" is a type of credit card that rewards the user of the card based on the amount of... more |
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| Right of First Refusal |
| A "right of first refusal" is a provision in a contract stating that a party must be given an... more |
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| Right of First Refusal Agreement |
| A "right of first refusal agreement" is a contract stating that a party must be given an... more |
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| Rights Agreement |
| A "rights agreement" or "poison pill" is an anti-takeover mechanism that gives the shareholders of... more |
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| Rights Offering |
| A "rights offering" is an offering by a corporation to its existing stockholders of additional... more |
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| Risk Capital |
| The term "risk capital" refers to money that investors can allocate to investing in high risk... more |
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| Risk Score |
| A "risk score" is formula generated number that rank-orders consumers according to the likelihood... more |
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| Risk Tolerance |
| The term "risk tolerance" refers to an investor's willingness to accept declines in the value... more |
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| Road Show |
| A "road show" is a presentation by an issuer of stock or other securities to prospective investors,... more |
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| ROI |
| "ROI" stands for "return on investment" and is the profit or loss resulting from an investment... more |
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| Rollover |
| The term "rollover" refers to the nontaxable transfer of assets from one qualified retirement plan... more |
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| Roth IRA |
| A "Roth IRA" is a type of Individual Retirement Account (IRA) authorized by U.S. federal law. ... more |
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| Rule 144 |
| "Rule 144" refers to an SEC rule that sets forth the conditions allowing the sale of unregistered... more |
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| Rule 144A |
| "Rule 144A" refers to an SEC rule that sets forth the conditions allowing the sale and trading of... more |
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| Russell 2000 Index |
| The "Russell 2000 Index" is a market capitalization weighted index measuring the performance of the... more |
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| Russell 3000 Index |
| The "Russell 3000 Index" is an index measuring the performance of the 3,000 largest U.S. companies... more |
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| S Corporation |
| An "S Corporation" is a special type of corporation under the Internal Revenue Code that allows the... more |
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| S&P 500 |
| "S&P 500" or the "Standard & Poor's 500 Index" is an index of widely held domestic stocks, and... more |
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| S-3 Filing |
| An "S-3 filing" is a filing by a company with the SEC, and is one of the most simplified... more |
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| S-8 Filing |
| An "S-8 filing" is a SEC filing that is required for public companies that wish to issue options or... more |
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| Sale and Leaseback |
| "Sale and leaseback" refers to the sale of an asset with a simultaneous lease back to the original... more |
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| Sales Representative Agreement |
| A "sales representative agreement" is a contract by a company offering products for sale and an... more |
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| Sales Tax |
| "Sales tax" is a percentage tax owed on the purchase price of goods and services. The percentage... more |
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| Santa Claus Rally |
| The "Santa Claus rally" is a seasonal rise in the price of a stock during the last week between... more |
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| Sarbanes-Oxley Act |
| The "Sarbanes-Oxley Act" is a federal law passed in 2002 in response to accounting and financial... more |
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| Savings |
| "Savings" refers to funds that are set aside for investment and future use, such as for emergencies... more |
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| Savings Account |
| A "savings account" is an account that is maintained with a financial institution such as a bank by... more |
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| Savings Bond |
| A "savings bond" is a U.S. government issued bond, issued in face value denominations that range... more |
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| SBA |
| "SBA" is the abbreviation for Small Business Administration. It is a U.S. federal government... more |
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| Scienter |
| "Scienter" is the mental state of mind of the intent to deceive or defraud. It is sometimes... more |
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| Scrip |
| "Scrip" often refer to a temporary document that represents a part of a share of stock. This is... more |
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| Seal |
| A "seal" is a mark or impression printed on, embossed upon, or affixed to an agreement or other... more |
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| SEC |
| The "Securities and Exchange Commission" or the "SEC" is the federal agency that regulates the... more |
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| Second Mortgage |
| A "second mortgage" refers to a mortgage whose lien is subordinate to that of a first or "senior"... more |
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| Secondary Market |
| The "secondary market" is the market in which securities are traded after they are initially... more |
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| Secondary Offering |
| A "secondary offering" is a sale of securities held by existing shareholders of a company.... more |
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| Section 1031 |
| "Section 1031" refers to a section of the Internal Revenue Code allowing the deferral of capital... more |
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| Section 1031 Exchange |
| A "Section 1031 Exchange" is a type of disposition of real estate described in Section 1031 of the... more |
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| Sector Fund |
| A "sector fund" is a mutual fund that concentrates on a relatively narrow market sector. These are... more |
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| Secured Credit Card |
| A "secured credit card" is a type of credit card that is linked to a bank account. This allows the... more |
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| Secured Debt |
| A "secured debt" is an obligation backed up by a security interest in specified collateral. If the... more |
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| Securities Act of 1933 |
| The "Securities Act of 1933" is a federal law requiring the registration of the offer and sale of... more |
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| Securities Analyst |
| A "securities analyst" is an employee that works for a brokerage firm who evaluates the investment... more |
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| Securities and Exchange Commission |
| The "Securities and Exchange Commission" or "SEC" is an independent regulatory agency with the... more |
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| Securities Lending |
| "Securities lending" is a lending of securities, typically to cover a... more |
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| Security |
| A "security" is a financial instrument giving the owner a right to a percentage ownership in a... more |
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| Seed Capital |
| "Seed capital" typically refers to the early or initial funding of a start-up... more |
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| Self-Directed IRA |
| A "self-directed IRA" is an individual retirement account that permits the account owner to make... more |
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| Self-Employment Tax |
| "Self-employment tax" is a Social Security and Medicare tax primarily for individuals who work for... more |
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| Senior Debt |
| "Senior debt" is debt that has a repayment priority over any... more |
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| Senior Security |
| "Senior Security" is a security that must be repaid before other security holders receive any... more |
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| SEP Plan |
| A "SEP Plan" or "Simplified Employee Pension Plan" is a type of retirement plan for self-employed... more |
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| Separate Account |
| A "separate account" is a pooled investment fund created by an insurance company but segregated... more |
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| Series 3 |
| "Series 3" refers to a security license that entitles the holder to sell future contracts as well... more |
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| Series 4 |
| "Series 4" refers to a securities license that entitles the holder to supervise options sales... more |
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| Series A Preferred Stock |
| "Series A preferred stock" usually refers to the first round of preferred stock issued by a company... more |
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| Series EE Bond |
| A "Series EE bond" is a United States government savings bond that has the properties of a zero... more |
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| Series HH Bond |
| A "Series HH bond" is a bond issued by the United States government and is only available in... more |
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| Settlement Agreement |
| A "settlement agreement" is a contract between two or more parties that have a dispute, where the... more |
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| Settlement Date |
| "Settlement date" is the date in which an executed securities order must be settled by the transfer... more |
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| Severance Pay |
| "Severance pay" is the compensation that an employer gives to an employee in connection with the... more |
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| Sexual Harassment Policy |
| A "sexual harassment policy" is a written policy adopted by a company stating that illegal sexual... more |
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| Share Repurchase |
| A "share repurchase" is a purchase of a company's own shares in the open market. This is... more |
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| Shareholder Activist |
| A "shareholder activist" is an individual or a group that takes action in order to try to influence... more |
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| Shareholder Resolutions |
| The term "shareholder resolutions" refers to actions or approvals taken by the shareholders of a... more |
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| Shareholders Equity |
| "Shareholders' equity" is the total assets of the company minus the total liabilities in that... more |
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| Shares |
| A "share" is a unit of ownership interest that is provided to a... more |
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| Shelf Offering |
| A "shelf offering" is a form of registration of a new securities offering with the SEC, with the... more |
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| Shelf Registration |
| A "shelf registration" is a procedure in which a company files a registration statement with the... more |
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| Short |
| "Short" or "Short Position" in a stock means that the investor has either sold the borrowed shares... more |
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| Short Covering |
| "Short covering" is the buying of stock to return stock that was previously borrowed in order to... more |
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| Short Interest |
| "Short interest" is the total number of shares of a company that have been sold short and not yet... more |
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| Short Sale |
| A "short sale" is the borrowing of a security from a stockbroker and selling it, with the... more |
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| Short Sale Against the Box |
| "Short sale against the box" is an act of short selling securities that are already owned. When... more |
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| Short Selling |
| "Short selling" is the act of selling a security that the seller does not own. Those that are short... more |
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| Short Squeeze |
| "Short squeeze" is a situation in which the price of a stock rises and investors who sold the stock... more |
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| Short-Swing Profit Rule |
| "Short-swing profit rule" is a Securities and Exchange Commission regulation that requires the... more |
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| SIMPLE 401(k)Plan |
| A "SIMPLE 401(k) Plan" is a retirement plan sponsored by employers which is simple and less costly... more |
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| Simplified Employee Pension |
| "Simplified Employee Pension" (SEP) is a type of retirement plan that the employer can establish.... more |
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| Simplified Employee Pension Plan |
| "Simplified Employee Pension Plan" (SEP Plan) is a retirement program that is much like an... more |
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| Sinking Fund |
| "Sinking fund" is money that is set aside regularly by a company in order to redeem its bonds or... more |
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| Six Sigma |
| "Six Sigma" refers to a process and methodology that utilizes data and statistical analysis to... more |
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| Small Business Administration |
| "Small Business Administration" or "SBA" is a federal government department that provides services... more |
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| Small Cap |
| "Small cap" refers to company stocks that have a relatively small market capitalization, generally... more |
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| Social Security |
| "Social Security" is a federal benefits program that was developed in 1935 by United States. It... more |
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| Social Security Number |
| "SSN" or "Social Security Number" is a nine digit number that is issued by the federal government.... more |
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| Software |
| "Software" is coded instructions or programs that allow a computer to produce useful work. ... more |
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| Software License Agreement |
| When you purchase a software product (such as Windows or Quicken), you do not actually get... more |
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| Sole Proprietorship |
| "Sole proprietorship" is an unincorporated business organization that has only one... more |
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| SPDRs |
| "SPDRs" or "Spiders" are shares or units that are issued by a trust that owns stocks that are in... more |
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| Special Power of Attorney |
| A "power of attorney" is a written legal document that authorizes a person to act as an agent on... more |
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| Specialist |
| A "specialist" is a member of a stock exchange that acts as the market maker in order to facilitate... more |
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| Speculative Stock |
| A "speculative stock" is a stock that is an extremely high risk but also has potential for a high... more |
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| Spiders |
| "SPDRs" or "Spiders" are shares or units that are issued by a trust that owns stocks that are in... more |
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| Split Adjusted Price |
| A "split adjusted price" is the price per share of a stock after it has been... more |
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| Spot Market |
| A "spot market" is any market in which goods or currencies are bought and sold "on the spot." ... more |
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| Spot Price |
| The "spot price" is the current price of goods or commodities for immediate... more |
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| SSN |
| "SSN" or "Social Security Number" is a nine digit number that is issued by the federal government.... more |
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| Staffing Agency Agreement |
| A "Staffing Agency Agreement" is a contract between a company and a staffing agency, where the... more |
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| Standard & Poors 500 Index |
| "Standard & Poor's 500 Index" or "S&P 500" is a market-value weighted index. The companies that... more |
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| Standard Deduction |
| "Standard deduction" refers to an IRS-determined amount that a taxpayer is allowed to reduce income... more |
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| Standby Commitment |
| A "standby commitment" is a commitment by a financial institution to loan money up to a specified... more |
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| Startup |
| "Startup" refers to a new or early stage... more |
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| Step-Up in Basis |
| "Step-up in Basis" often refers to the change in value of an asset inherited upon an owner's... more |
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| Stock |
| "Stock" is an instrument that represents an ownership position in a corporation. The percentage... more |
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| Stock Bonus Plan |
| "Stock Bonus Plan" is an incentive program. It rewards employee performance with a grant of stock... more |
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| Stock Buyback |
| A "stock buyback" is a purchase of a company's own shares in the open market. This is usually... more |
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| Stock Certificate |
| A "stock certificate" is a legal document evidencing ownership of shares of a corporation. The... more |
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| Stock Dividend |
| "Stock dividend" is payment of a corporate dividend in the form of additional shares of stock... more |
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| Stock Ledger |
| A "stock ledger" is a corporate record that lists the owners of shares of stock in a corporation.... more |
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| Stock Market |
| "Stock market" refers to a market used for trading equities such as the New York Stock Exchange.... more |
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| Stock Market Bubble |
| A "stock market bubble" refers to an economic exuberance (or extreme excitement) taking place in... more |
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| Stock Option |
| "Stock option" is an instrument giving the holder the right to purchase shares of stock at a... more |
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| Stock Power |
| "Stock power" is a power of attorney form that is used to transfer stock from one owner to another.... more |
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| Stock Quote |
| "Stock quote" is a price of a stock that a party is willing to either sell or buy a certain number... more |
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| Stock Record |
| "Stock record" is the bookkeeping a securities brokerage company keeps all of its securities held... more |
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| Stock Split |
| A "stock split" is a split of existing shares of stock into a different number of shares of stock.... more |
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| Stock Subscription Agreement |
| A "stock subscription agreement" is a contract to invest in shares of stock of a company by the... more |
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| Stock Symbol |
| "Stock symbol" is a trading symbol given to a security. AMEX and NYSE stocks have three or less... more |
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| Stockbroker |
| "Stockbroker" is a broker who deals in securities transactions (stocks, bonds, options) on behalf... more |
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| Stockholder Voting Agreement |
| A "stockholder voting Aareement" is a leal contract among stockholders of a corporation relating to... more |
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| Stop Order |
| A "stop order" is an order to sell or buy securities at the market when a certain price (the "stop... more |
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| Stop-Limit Order |
| "Stop-Limit Order" is an order to buy a designated amount of securities at a specified price or... more |
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| 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 |
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| Straight Life Annuity |
| "Straight life annuity" is an insurance product that makes periodic payments to the annuitant (the... more |
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| Straight Line Depreciation |
| "Straight line depreciation" is a method of calculating the depreciation of an asset, which assumes... more |
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| Strategic Alliance |
| A "strategic alliance" is an agreement between two are more parties to jointly pursue an agreed... more |
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| Street Expectation |
| "Street expectation" often refers to the estimated earnings that are expected to be made by a... more |
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| Street Name |
| "Street name" is the term given to securities held in the name of a broker or other nominee. Shares... more |
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| Structured Note |
| "Structured note" is a debt security with special features, such as interest payments pegged to an... more |
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| Subchapter S Corporation |
| "Subchapter S Corporation" is a special type of corporation under the Internal Revenue Code that... more |
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| Sublease |
| A "sublease" refers to a contract where a tenant under a lease transfers the right to occupy the... more |
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| Subordinated Debt |
| "Subordinated debt" refers to a loan that ranks junior to other loans for purposes of repayment. In... more |
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| Subordination Clause |
| A "subordination clause" usually refers to a provision in a mortgage or loan agreement which allows... more |
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| Subprime Borrower |
| A "subprime borrower" often refers to a borrower who does not meet the qualifications for standard... more |
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| Subprime Loan |
| A "subprime loan" often refers to a loan made to subprime borrowers (a borrower whose credit rating... more |
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| Subscription Agreement |
| A "subscription agreement" is a contract to invest in a particular company by the subscriber. The... more |
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| Subsidy |
| A "subsidy" is a tax credit or payment by a government to producers or exporters of goods to... more |
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| Surtax |
| "Surtax" is a tax that is in addition to the normal tax paid by corporations or... more |
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| 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 |
| | |
| Variable Interest Rate |
| "Variable interest rates" are rates on loans or bonds that adjust from time to time. The... more |
| | |
| Variable Rate Loan |
| "Variable rate loans" often refer to loans made with fluctuating interest rates that are originally... more |
| | |
| Vendor Financing |
| "Vendor financing" refers to a seller of goods extending credit to allow a customer to purchase the... more |
| | |
| Venture Capital |
| "Venture capital" refers to the financing provided by investors to start up and emerging companies... more |
| | |
| Venture Capital Funds |
| "Venture capital funds" refer to funds which pool and manage money from investors seeking private... more |
| | |
| Venture Capital Term Sheet |
| A "venture capital term sheet" is typically a proposed summary of terms by which a prospective... more |
| | |
| Venture Capitalist |
| A "venture capitalist" refers to an investor in start up and emerging companies with perceived high... more |
| | |
| Voting Trust |
| "Voting trusts" are legal trusts that combine the voting power of several shareholders. The legal... more |
| | |
| Voting Trust Agreement |
| A "voting trust agreement" is a contract among shareholders establishing a voting trust, including... more |
| | |
| W-4 Form |
| A "W-4 form" is a form completed by an employee to indicate their exemptions or status for the... more |
| | |
| 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 |
| | |
| Waiting Period |
| A "waiting period" often refers to a specific period of time in which the SEC studies a... more |
| | |
| Wall Street |
| "Wall Street" often refers to the collective financial/investment community including large banks,... more |
| | |
| Wall Street Analyst |
| Also known as a "sell-side analyst", a "Wall Street analyst" works for a securities brokerage firm... more |
| | |
| Warrant |
| A "warrant" often refers to a specific security that gives the holder the right to buy a designated... more |
| | |
| Warrant Coverage |
| "Warrant coverage" refers to a contract between a company and an investor where the company issues... more |
| | |
| 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 |
| | |
| 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 |
| | |
| 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 |
| | |
| 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 |
| | |
| 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 |
| | |
| Zero-Coupon Bond |
| A "zero-coupon bond" refers to a security that doesn't pay interest currently. It is initially... more |
| | |
| 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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