Personal Finance Glossary     Browse Glossary : A   B   C   D   E   F   G   H   I   J   K   L   M   N   O   P   Q   R   S   T   U   V   W   X   Y   Z   All S S Corporation An "S Corporation" is a special type of corporation under the Internal Revenue Code that allows the... more   S&P 500 "S&P 500" or the "Standard & Poor's 500 Index" is an index of widely held domestic stocks, and... more   S-3 Filing An "S-3 filing" is a filing by a company with the SEC, and is one of the most simplified... more   S-8 Filing An "S-8 filing" is a SEC filing that is required for public companies that wish to issue options or... more   Sale and Leaseback "Sale and leaseback" refers to the sale of an asset with a simultaneous lease back to the original... more   Sales Representative Agreement A "sales representative agreement" is a contract by a company offering products for sale and an... more   Sales Tax "Sales tax" is a percentage tax owed on the purchase price of goods and services. The percentage... more   Santa Claus Rally The "Santa Claus rally" is a seasonal rise in the price of a stock during the last week between... more   Sarbanes-Oxley Act The "Sarbanes-Oxley Act" is a federal law passed in 2002 in response to accounting and financial... more   Savings "Savings" refers to funds that are set aside for investment and future use, such as for emergencies... more   Savings Account A "savings account" is an account that is maintained with a financial institution such as a bank by... more   Savings Bond A "savings bond" is a U.S. government issued bond, issued in face value denominations that range... more   SBA "SBA" is the abbreviation for Small Business Administration. It is a U.S. federal government... more   Scienter "Scienter" is the mental state of mind of the intent to deceive or defraud. It is sometimes... more   Scrip "Scrip" often refer to a temporary document that represents a part of a share of stock. This is... more   Seal A "seal" is a mark or impression printed on, embossed upon, or affixed to an agreement or other... more   SEC The "Securities and Exchange Commission" or the "SEC" is the federal agency that regulates the... more   Second Mortgage A "second mortgage" refers to a mortgage whose lien is subordinate to that of a first or "senior"... more   Secondary Market The "secondary market" is the market in which securities are traded after they are initially... more   Secondary Offering A "secondary offering" is a sale of securities held by existing shareholders of a company.... more   Section 1031 "Section 1031" refers to a section of the Internal Revenue Code allowing the deferral of capital... more   Section 1031 Exchange A "Section 1031 Exchange" is a type of disposition of real estate described in Section 1031 of the... more   Sector Fund A "sector fund" is a mutual fund that concentrates on a relatively narrow market sector. These are... more   Secured Credit Card A "secured credit card" is a type of credit card that is linked to a bank account. This allows the... more   Secured Debt A "secured debt" is an obligation backed up by a security interest in specified collateral. If the... more   Securities Act of 1933 The "Securities Act of 1933" is a federal law requiring the registration of the offer and sale of... more   Securities Analyst A "securities analyst" is an employee that works for a brokerage firm who evaluates the investment... more   Securities and Exchange Commission The "Securities and Exchange Commission" or "SEC" is an independent regulatory agency with the... more   Securities Lending "Securities lending" is a lending of securities, typically to cover a... more   Security A "security" is a financial instrument giving the owner a right to a percentage ownership in a... more   Seed Capital "Seed capital" typically refers to the early or initial funding of a start-up... more   Self-Directed IRA A "self-directed IRA" is an individual retirement account that permits the account owner to make... more   Self-Employment Tax "Self-employment tax" is a Social Security and Medicare tax primarily for individuals who work for... more   Senior Debt "Senior debt" is debt that has a repayment priority over any... more   Senior Security "Senior Security" is a security that must be repaid before other security holders receive any... more   SEP Plan A "SEP Plan" or "Simplified Employee Pension Plan" is a type of retirement plan for self-employed... more   Separate Account A "separate account" is a pooled investment fund created by an insurance company but segregated... more   Series 3 "Series 3" refers to a security license that entitles the holder to sell future contracts as well... more   Series 4 "Series 4" refers to a securities license that entitles the holder to supervise options sales... more   Series A Preferred Stock "Series A preferred stock" usually refers to the first round of preferred stock issued by a company... more   Series EE Bond A "Series EE bond" is a United States government savings bond that has the properties of a zero... more   Series HH Bond A "Series HH bond" is a bond issued by the United States government and is only available in... more   Settlement Agreement A "settlement agreement" is a contract between two or more parties that have a dispute, where the... more   Settlement Date "Settlement date" is the date in which an executed securities order must be settled by the transfer... more   Severance Pay "Severance pay" is the compensation that an employer gives to an employee in connection with the... more   Sexual Harassment Policy A "sexual harassment policy" is a written policy adopted by a company stating that illegal sexual... more   Share Repurchase A "share repurchase" is a purchase of a company's own shares in the open market. This is... more   Shareholder Activist A "shareholder activist" is an individual or a group that takes action in order to try to influence... more   Shareholder Resolutions The term "shareholder resolutions" refers to actions or approvals taken by the shareholders of a... more   Shareholders Equity "Shareholders' equity" is the total assets of the company minus the total liabilities in that... more   Shares A "share" is a unit of ownership interest that is provided to a... more   Shelf Offering A "shelf offering" is a form of registration of a new securities offering with the SEC, with the... more   Shelf Registration A "shelf registration" is a procedure in which a company files a registration statement with the... more   Short "Short" or "Short Position" in a stock means that the investor has either sold the borrowed shares... more   Short Covering "Short covering" is the buying of stock to return stock that was previously borrowed in order to... more   Short Interest "Short interest" is the total number of shares of a company that have been sold short and not yet... more   Short Sale A "short sale" is the borrowing of a security from a stockbroker and selling it, with the... more   Short Sale Against the Box "Short sale against the box" is an act of short selling securities that are already owned. When... more   Short Selling "Short selling" is the act of selling a security that the seller does not own. Those that are short... more   Short Squeeze "Short squeeze" is a situation in which the price of a stock rises and investors who sold the stock... more   Short-Swing Profit Rule "Short-swing profit rule" is a Securities and Exchange Commission regulation that requires the... more   SIMPLE 401(k)Plan A "SIMPLE 401(k) Plan" is a retirement plan sponsored by employers which is simple and less costly... more   Simplified Employee Pension "Simplified Employee Pension" (SEP) is a type of retirement plan that the employer can establish.... more   Simplified Employee Pension Plan "Simplified Employee Pension Plan" (SEP Plan) is a retirement program that is much like an... more   Sinking Fund "Sinking fund" is money that is set aside regularly by a company in order to redeem its bonds or... more   Six Sigma "Six Sigma" refers to a process and methodology that utilizes data and statistical analysis to... more   Small Business Administration "Small Business Administration" or "SBA" is a federal government department that provides services... more   Small Cap "Small cap" refers to company stocks that have a relatively small market capitalization, generally... more   Social Security "Social Security" is a federal benefits program that was developed in 1935 by United States. It... more   Social Security Number "SSN" or "Social Security Number" is a nine digit number that is issued by the federal government.... more   Software "Software" is coded instructions or programs that allow a computer to produce useful work. ... more   Software License Agreement When you purchase a software product (such as Windows or Quicken), you do not actually get... more   Sole Proprietorship "Sole proprietorship" is an unincorporated business organization that has only one... more   SPDRs "SPDRs" or "Spiders" are shares or units that are issued by a trust that owns stocks that are in... more   Special Power of Attorney A "power of attorney" is a written legal document that authorizes a person to act as an agent on... more   Specialist A "specialist" is a member of a stock exchange that acts as the market maker in order to facilitate... more   Speculative Stock A "speculative stock" is a stock that is an extremely high risk but also has potential for a high... more   Spiders "SPDRs" or "Spiders" are shares or units that are issued by a trust that owns stocks that are in... more   Split Adjusted Price A "split adjusted price" is the price per share of a stock after it has been... more   Spot Market A "spot market" is any market in which goods or currencies are bought and sold "on the spot." ... more   Spot Price The "spot price" is the current price of goods or commodities for immediate... more   SSN "SSN" or "Social Security Number" is a nine digit number that is issued by the federal government.... more   Staffing Agency Agreement A "Staffing Agency Agreement" is a contract between a company and a staffing agency, where the... more   Standard & Poors 500 Index "Standard & Poor's 500 Index" or "S&P 500" is a market-value weighted index. The companies that... more   Standard Deduction "Standard deduction" refers to an IRS-determined amount that a taxpayer is allowed to reduce income... more   Standby Commitment A "standby commitment" is a commitment by a financial institution to loan money up to a specified... more   Startup "Startup" refers to a new or early stage... more   Step-Up in Basis "Step-up in Basis" often refers to the change in value of an asset inherited upon an owner's... more   Stock "Stock" is an instrument that represents an ownership position in a corporation. The percentage... more   Stock Bonus Plan "Stock Bonus Plan" is an incentive program. It rewards employee performance with a grant of stock... more   Stock Buyback A "stock buyback" is a purchase of a company's own shares in the open market. This is usually... more   Stock Certificate A "stock certificate" is a legal document evidencing ownership of shares of a corporation. The... more   Stock Dividend "Stock dividend" is payment of a corporate dividend in the form of additional shares of stock... more   Stock Ledger A "stock ledger" is a corporate record that lists the owners of shares of stock in a corporation.... more   Stock Market "Stock market" refers to a market used for trading equities such as the New York Stock Exchange.... more   Stock Market Bubble A "stock market bubble" refers to an economic exuberance (or extreme excitement) taking place in... more   Stock Option "Stock option" is an instrument giving the holder the right to purchase shares of stock at a... more   Stock Power "Stock power" is a power of attorney form that is used to transfer stock from one owner to another.... more   Stock Quote "Stock quote" is a price of a stock that a party is willing to either sell or buy a certain number... more   Stock Record "Stock record" is the bookkeeping a securities brokerage company keeps all of its securities held... more   Stock Split A "stock split" is a split of existing shares of stock into a different number of shares of stock.... more   Stock Subscription Agreement A "stock subscription agreement" is a contract to invest in shares of stock of a company by the... more   Stock Symbol "Stock symbol" is a trading symbol given to a security. AMEX and NYSE stocks have three or less... more   Stockbroker "Stockbroker" is a broker who deals in securities transactions (stocks, bonds, options) on behalf... more   Stockholder Voting Agreement A "stockholder voting Aareement" is a leal contract among stockholders of a corporation relating to... more   Stop Order A "stop order" is an order to sell or buy securities at the market when a certain price (the "stop... more   Stop-Limit Order "Stop-Limit Order" is an order to buy a designated amount of securities at a specified price or... more   Stop-Loss Order A "stop-loss order" is an order to sell stock if the stock drops to a certain level. A stop-loss... more   Straight Life Annuity "Straight life annuity" is an insurance product that makes periodic payments to the annuitant (the... more   Straight Line Depreciation "Straight line depreciation" is a method of calculating the depreciation of an asset, which assumes... more   Strategic Alliance A "strategic alliance" is an agreement between two are more parties to jointly pursue an agreed... more   Street Expectation "Street expectation" often refers to the estimated earnings that are expected to be made by a... more   Street Name "Street name" is the term given to securities held in the name of a broker or other nominee. Shares... more   Structured Note "Structured note" is a debt security with special features, such as interest payments pegged to an... more   Subchapter S Corporation "Subchapter S Corporation" is a special type of corporation under the Internal Revenue Code that... more   Sublease A "sublease" refers to a contract where a tenant under a lease transfers the right to occupy the... more   Subordinated Debt "Subordinated debt" refers to a loan that ranks junior to other loans for purposes of repayment. In... more   Subordination Clause A "subordination clause" usually refers to a provision in a mortgage or loan agreement which allows... more   Subprime Borrower A "subprime borrower" often refers to a borrower who does not meet the qualifications for standard... more   Subprime Loan A "subprime loan" often refers to a loan made to subprime borrowers (a borrower whose credit rating... more   Subscription Agreement A "subscription agreement" is a contract to invest in a particular company by the subscriber. The... more   Subsidy A "subsidy" is a tax credit or payment by a government to producers or exporters of goods to... more   Surtax "Surtax" is a tax that is in addition to the normal tax paid by corporations or... more   Swap Agreement "Swap" is an agreement between two parties that provides for the exchange of something to the other... more   Sweep Account "Sweep account" is a deposit account at a financial institution where at the end of each business... more   Syndicate A "syndicate" typically refers to a group of banking firms which jointly underwrite a new stock,... more   Syndicated Loan "Syndicated loan" is a loan where a group of banks work together in order to provide the funds to a... more       Browse Glossary : A   B   C   D   E   F   G   H   I   J   K   L   M   N   O   P   Q   R   S   T   U   V   W   X   Y   Z   All

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