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Financial Terms | |
10-K |
Information about financial, finance, business, accounting, payroll, inventory, investment, money, inventory control, stock trading, financial advisor, tax advisor, credit.
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Definition of 10-K10-KAnnual report required by the SEC each year. Provides a comprehensive overview of a company's state
Related Terms:Accounts Payable Days (A/P Days)The number of days it would take to pay the ending balance Accounts Receivable Days (A/R Days)The number of days it would take to collect the ending Accumulated Other Comprehensive IncomeCumulative gains or losses reported in shareholders' Act of state doctrineThis doctrine says that a nation is sovereign within its own borders and its domestic After-tax profit marginThe ratio of net income to net sales. After-tax real rate of returnMoney after-tax rate of return minus the inflation rate. Aggregate Expenditure CurveAggregate demand for goods and services drawn as a function of the level of national income. ![]() Annual fund operating expensesFor investment companies, the management fee and "other expenses," Annual percentage rate (APR)The periodic rate times the number of periods in a year. For example, a 5% annual percentage rate (APR)Interest rate that is Annualized using simple interest. Annual percentage yield (APY)The effective, or true, Annual rate of return. The APY is the rate actually Annual Premiumyearly amount payable by a client for a policy or component. Annual reportyearly record of a publicly held company's financial condition. It includes a description of the Annual ReportThe report required by the Stock Exchange for all listed companies, containing the company’s financial statements. Annual reportA report issued to a company’s shareholders, creditors, and regulatory annual returnThe 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. ![]() Annualized gainIf stock X appreciates 1.5% in one month, the Annualized gain for that sock over a twelve Annualized holding period returnThe Annual rate of return that when compounded t times, would have Asset-Backed SecuritiesBond or note SECured by assets of company. Asset-backed securityA SECurity that is collateralized by loans, leases, receivables, or installment contracts Auditor's reportA SECtion of an Annual report containing the auditor's opinion about the veracity of the Autonomous ExpenditureElements of spending that do not vary systematically with variables such as GDP that are explained by the theory. See also exogenous expenditure. Available-for-Sale SecurityA 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' receivablesThe ratio of accounts receivables to sales, or the total Base YearThe reference year when constructing a price index. By tradition it is given the value 100. Basic business strategiesKey strategies a firm intends to pursue in carrying out its business plan. Blend offThe reintroduction of a faulty product into a process production flow by Blue-chip companyLarge and creditworthy company. Book-entry securitiesThe 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 Business cycleRepetitive cycles of economic expansion and recession. Business CycleFluctuations of GDP around its long-run trend, consisting of recession, trough, expansion, and peak. Business Expansion InvestmentThe use of capital to create more money through the addition of fixed assets or through income producing vehicles. Business failureA business that has terminated with a loss to creditors. business intelligence (BI) systema 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 Business riskThe risk that the cash flow of an issuer will be impaired because of adverse economic business-value-added activityan activity that is necessary for the operation of the business but for which a customer would not want to pay CalendarList of new issues scheduled to come to market shortly. Calendar effectThe tendency of stocks to perform differently at different times, including such anomalies as Capital expendituresAmount used during a particular period to acquire or improve long-term assets such as capital expendituresRefers to investments by a business in long-term Capitalized Cost An expenditure or accrual that is reported as an asset to be amortized againstfuture-period revenue. Capitalized ExpendituresExpenditures that are accounted for as assets to be amortized Cash dividendA dividend paid in cash to a company's shareholders. The amount is normally based on cash dividendPayment of cash by the firm to its shareholders. Cash flow after interest and taxesNet income plus depreciation. CASH-FLOW STATEMENTA 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 statementA financial report that shows the movement in cash for a business during an accounting period. Cash-surrender valueAn amount the insurance company will pay if the policyholder ends a whole life Cash Surrender ValueThis 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 ValueBenefit that entitles a policy owner to an amount of money upon cancellation of a policy. Change in Reporting EntityA change in the scope of the entities included in a set of, typically, consolidated financial statements. Closed-end fundAn investment company that sells shares like any other corporation and usually does not Closed-end mortgageMortgage 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. Common-base-year analysisThe representing of accounting information over multiple years as percentages common-size income statementIncome statement that presents items as a percentage of revenues. Company AcquisitionsAssets acquired to create money. May include plant, machinery and equipment, shares of another company etc. company cost of capitalExpected rate of return demanded by investors in a company, determined by the average risk of the company’s assets and operations. Company-specific riskRelated: Unsystematic risk Companyspecific RiskSee asset-specific risk Comprehensive due diligence investigationThe investigation of a firm's business in conjunction with a constant-growth dividend discount modelVersion of the dividend discount model in which dividends grow at a constant rate. contract vendoran external party that has been granted an Convention statementAn Annual statement filed by a life insurance company in each state where it does Convertible securityA SECurity that can be converted into common stock at the option of the SECurity holder, Cost company arrangementArrangement whereby the shareholders of a project receive output free of cost of production reporta process costing document that Cross-sectional approachA statistical methodology applied to a set of firms at a particular point in time. Cum dividendWith dividend. Cumulative dividend featureA requirement that any missed preferred or preference stock dividends be paid Days in receivablesAverage collection period. Days' sales in inventory ratioThe average number of days' worth of sales that is held in inventory. Days' sales outstandingAverage collection period. Days StatisticsMeasures the number days' worth of sales in accounts receivable (accounts receivable Debt securitiesIOUs created through loan-type transactions - commercial paper, bank CDs, bills, bonds, and Debt SecurityA SECurity representing a debt relationship with an enterprise, including a government DependentAcceptance of a capital budgeting project contingent on the acceptance of another project. dependent variablean unknown variable that is to be predicted Depository Trust Company (DTC)DTC is a user-owned SECurities depository which accepts deposits of Derivative securityA financial SECurity, such as an option, or future, whose value is derived in part from the DetrendTo remove the general drift, tendency or bent of a set of statistical data as related to time. Discount securitiesNon-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 DividendA dividend is a portion of a company's profit paid to common and preferred shareholders. A stock DividendA payment a company makes to stockholders. Earnings before income tax. The profit a company made DividendThe payment of after-tax profits to shareholders as their share of the profits of the business for an accounting period. DividendA payment made to shareholders that is proportional to the number of shares dividendPeriodic cash distribution from the firm to its shareholders. DividendAs 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. DividendUnlike 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. Dividend clawbackWith respect to a project financing, an arrangement under which the sponsors of a project Dividend clienteleA group of shareholders who prefer that the firm follow a particular dividend policy. For dividend discount modelComputation 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 methoda method of computing the cost Dividend growth modelA model wherein dividends are assumed to be at a constant rate in perpetuity. Dividend incomeIncome that a company receives in the form of dividends on stock in other companies that it holds. Dividend limitationA bond covenant that restricts in some way the firm's ability to pay cash dividends. Dividend payout ratioPercentage of earnings paid out as dividends. Related to : financial, finance, business, accounting, payroll, inventory, investment, money, inventory control, stock trading, financial advisor, tax advisor, credit. |