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Definition of 10-K
Annual report required by the SEC each year. Provides a comprehensive overview of a company's state
The number of days it would take to pay the ending balance
The number of days it would take to collect the ending
Cumulative gains or losses reported in shareholders'
This doctrine says that a nation is sovereign within its own borders and its domestic
The ratio of net income to net sales.
Money after-tax rate of return minus the inflation rate.
Aggregate demand for goods and services drawn as a function of the level of national income.
For investment companies, the management fee and "other expenses,"
The periodic rate times the number of periods in a year. For example, a 5%
Interest rate that is Annualized using simple interest.
The effective, or true, Annual rate of return. The APY is the rate actually
yearly amount payable by a client for a policy or component.
yearly record of a publicly held company's financial condition. It includes a description of the
The report required by the Stock Exchange for all listed companies, containing the company’s financial statements.
A report issued to a company’s shareholders, creditors, and regulatory
The fund return, for any 12-month period, including changes in unit value and the reinvestment of distributions, but not taking into account sales, redemption, distribution or other optional charges or income taxes payable by any unitholder that would reduce returns.
If stock X appreciates 1.5% in one month, the Annualized gain for that sock over a twelve
Annualized holding period return
The Annual rate of return that when compounded t times, would have
Bond or note SECured by assets of company.
A SECurity that is collateralized by loans, leases, receivables, or installment contracts
A SECtion of an Annual report containing the auditor's opinion about the veracity of the
Elements of spending that do not vary systematically with variables such as GDP that are explained by the theory. See also exogenous expenditure.
A debt or equity SECurity not classified as a held-to-maturity SECurity or a trading SECurity. Can be classified as a current or noncurrent investment depending on the intended holding period.
Average collection period, or days' receivables
The ratio of accounts receivables to sales, or the total
The reference year when constructing a price index. By tradition it is given the value 100.
Basic business strategies
Key strategies a firm intends to pursue in carrying out its business plan.
The reintroduction of a faulty product into a process production flow by
Large and creditworthy company.
The Treasury and federal agencies are moving to a book-entry system in which SECurities are not represented by engraved pieces of paper but are maintained in computerized records at the
Repetitive cycles of economic expansion and recession.
Fluctuations of GDP around its long-run trend, consisting of recession, trough, expansion, and peak.
Business Expansion Investment
The use of capital to create more money through the addition of fixed assets or through income producing vehicles.
A business that has terminated with a loss to creditors.
business intelligence (BI) system
a formal process for gathering and analyzing information and producing intelligence to meet decision making needs; requires information about
business process reengineering (BPR)
the process of combining information technology to create new and more effective
The risk that the cash flow of an issuer will be impaired because of adverse economic
an activity that is necessary for the operation of the business but for which a customer would not want to pay
List of new issues scheduled to come to market shortly.
The tendency of stocks to perform differently at different times, including such anomalies as
Amount used during a particular period to acquire or improve long-term assets such as
Refers to investments by a business in long-term
Capitalized Cost An expenditure or accrual that is reported as an asset to be amortized against
Expenditures that are accounted for as assets to be amortized
A dividend paid in cash to a company's shareholders. The amount is normally based on
Payment of cash by the firm to its shareholders.
Cash flow after interest and taxes
Net income plus depreciation.
A statement that shows where a company’s cash came from and where it went for a period of time, such as a year.
Cash Flow statement
A financial report that shows the movement in cash for a business during an accounting period.
An amount the insurance company will pay if the policyholder ends a whole life
Cash Surrender Value
This is the amount available to the owner of a life insurance policy upon voluntary termination of the policy before it becomes payable by the death of the life insured. This does not apply to term insurance but only to those policies which have reduced paid up values and cash surrender values. A cash surrender in lieu of death benefit usually has tax implications.
Cash Surrender Value
Benefit that entitles a policy owner to an amount of money upon cancellation of a policy.
Change in Reporting Entity
A change in the scope of the entities included in a set of, typically, consolidated financial statements.
An investment company that sells shares like any other corporation and usually does not
Mortgage against which no additional debt may be issued.
Commercial Business Loan (Credit Insurance)
An agreement between a creditor and a borrower, where the creditor has loaned an amount to the borrower for business purposes.
The representing of accounting information over multiple years as percentages
common-size income statement
Income statement that presents items as a percentage of revenues.
Assets acquired to create money. May include plant, machinery and equipment, shares of another company etc.
company cost of capital
Expected rate of return demanded by investors in a company, determined by the average risk of the company’s assets and operations.
Related: Unsystematic risk
See asset-specific risk
Comprehensive due diligence investigation
The investigation of a firm's business in conjunction with a
constant-growth dividend discount model
Version of the dividend discount model in which dividends grow at a constant rate.
an external party that has been granted an
An Annual statement filed by a life insurance company in each state where it does
A SECurity that can be converted into common stock at the option of the SECurity holder,
Cost company arrangement
Arrangement whereby the shareholders of a project receive output free of
cost of production report
a process costing document that
A statistical methodology applied to a set of firms at a particular point in time.
Cumulative dividend feature
A requirement that any missed preferred or preference stock dividends be paid
Days in receivables
Average collection period.
Days' sales in inventory ratio
The average number of days' worth of sales that is held in inventory.
Days' sales outstanding
Average collection period.
Measures the number days' worth of sales in accounts receivable (accounts receivable
IOUs created through loan-type transactions - commercial paper, bank CDs, bills, bonds, and
A SECurity representing a debt relationship with an enterprise, including a government
Acceptance of a capital budgeting project contingent on the acceptance of another project.
an unknown variable that is to be predicted
Depository Trust Company (DTC)
DTC is a user-owned SECurities depository which accepts deposits of
A financial SECurity, such as an option, or future, whose value is derived in part from the
To remove the general drift, tendency or bent of a set of statistical data as related to time.
Non-interest-bearing money market instruments that are issued at a discount and
Discounted dividend model (DDM)
A formula to estimate the intrinsic value of a firm by figuring the
A dividend is a portion of a company's profit paid to common and preferred shareholders. A stock
A payment a company makes to stockholders. Earnings before income tax. The profit a company made
The payment of after-tax profits to shareholders as their share of the profits of the business for an accounting period.
A payment made to shareholders that is proportional to the number of shares
Periodic cash distribution from the firm to its shareholders.
As the term dividend relates to a corporation's earnings, a dividend is an amount paid per share from a corporation's after tax profits. Depending on the type of share, it may or may not have the right to earn any dividends and corporations may reduce or even suspend dividend payments if they are not doing well. Some dividends are paid in the form of additional shares of the corporation. Dividends paid by Canadian corporations qualify for the dividend tax credit and are taxed at lower rates than other income.
Unlike dividends which are paid to company shareholders, participating insurance policy dividends are not based on the company's overall profits. Rather, they are determined by grouping policies by type and country of issue and looking at how each class contributes to the company's earnings and surplus.
With respect to a project financing, an arrangement under which the sponsors of a project
A group of shareholders who prefer that the firm follow a particular dividend policy. For
dividend discount model
Computation of today’s stock price which states that share value equals the present value of all expected future dividends.
Dividend discount model (DDM)
A model for valuing the common stock of a company, based on the
dividend growth method
a method of computing the cost
Dividend growth model
A model wherein dividends are assumed to be at a constant rate in perpetuity.
Income that a company receives in the form of dividends on stock in other companies that it holds.
A bond covenant that restricts in some way the firm's ability to pay cash dividends.
Dividend payout ratio
Percentage of earnings paid out as dividends.
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