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Definition of Actuals
The physical commodity underlying a futures contract. Cash commodity, physical.
Same as PV, but usually includes a subtraction for an initial Cash outlay.
the value in todayâ€™s dollars of Cash flows that occur in different time periods.
A guaranteed investment contract purchased with a single (one-shot) premium. Related:
The value of assets that can be converted into Cash immediately, as reported by a company. Usually
A forecasted summary of a firm's expected Cash inflows and Cash outflows as well as its
Purchase of a security and simultaneous sale of a future, with the balance being financed
The value of assets that can be converted into Cash immediately, as reported by a
The actual physical commodity, as distinguished from a futures contract.
The length of time between a firm's purchase of inventory and the receipt of Cash
A company that pays out all earnings per share to stockholders as dividends. Or, a company or
In general, the time between Cash disbursement and Cash collection. In net working capital
An agreement to invest Cash in a project to the extent required to cover any Cash
The provision of some futures contracts that requires not delivery of underlying assets but
An incentive offered to purchasers of a firm's product for payment within a specified time
A dividend paid in Cash to a company's shareholders. The amount is normally based on
A short-term security that is sufficiently liquid that it may be considered the financial
In investments, it represents earnings before depreciation , amortization and non-Cash charges.
Cash flow after interest and taxes
Net income plus depreciation.
Cash flow coverage ratio
The number of times that financial obligations (for interest, principal payments,
Cash flow from operations
A firm's net Cash inflow resulting directly from its regular operations
Cash flow matching
Also called dedicating a portfolio, this is an alternative to multiperiod immunization in
Cash flow per common share
Cash flow from operations minus preferred stock dividends, divided by the
Cash flow time-line
Line depicting the operating activities and Cash flows for a firm over a particular period.
Cash-flow break-even point
The point below which the firm will need either to obtain additional financing
Cash management bill
Very short maturity bills that the Treasury occasionally sells because its Cash
Also called spot markets, these are markets that involve the immediate delivery of a security
A public equity issue that is sold to all interested investors.
The proportion of a firm's assets held as Cash.
Cash settlement contracts
futures contracts, such as stock index futures, that settle for Cash, not involving
A transaction where exchange is immediate, as contrasted to a forward contract, which
Temporary investments of currently excess Cash in short-term, high-quality
An amount the insurance company will pay if the policyholder ends a whole life
Refers to a situation where a firm runs out of Cash and cannot readily sell marketable securities.
A commodity is food, metal, or another physical substance that investors buy or sell, usually via
Conditional sales contracts
Similar to equipment trust certificates except that the lender is either the
A term of reference describing a unit of trading for a financial or commodity future. Also, the actual
The month in which futures contracts may be satisfied by making or accepting a delivery.
The most distant months of a futures contract. A bond that sells at a discount and does not
Discounted cash flow (DCF)
Future Cash flows multiplied by discount factors to obtain present values.
Discretionary cash flow
Cash flow that is available after the funding of all positive NPV capital investment
Equivalent annual cash flow
Annuity with the same net present value as the company's proposed investment.
Expected future cash flows
Projected future Cash flows associated with an asset of decision.
A guaranteed investment contract where the credit rating is tied to some variable
A Cash market transaction in which delivery of the commodity is deferred until after the
Forward forward contract
In Eurocurrencies, a contract under which a deposit of fixed maturity is agreed to
Free cash flows
Cash not required for operations or for reinvestment. Often defined as earnings before
A term used to designate all contracts covering the sale of financial instruments or physical
Futures commission merchant
A firm or person engaged in soliciting or accepting and handling orders for
Agreement to buy or sell a set number of shares of a specific stock in a designated future
Futures contract multiple
A constant, set by an exchange, which when multiplied by the futures price gives
A market in which contracts for future delivery of a commodity or a security are bought or sold.
An option on a futures contract. Related: options on physicals.
The price at which the parties to a futures contract agree to transact on the settlement date.
General cash offer
A public offering made to investors at large.
Guaranteed insurance contract
A contract promising a stated nominal interest rate over some specific time
Guaranteed investment contract (GIC)
A pure investment product in which a life company agrees, for a
A contract that obligates a purchaser of a project's output to make Cash
Incremental cash flows
Difference between the firm's Cash flows with and without a project.
A firm's Cash balance as reported in its financial statements. Also called book Cash.
London International Financial Futures Exchange (LIFFE)
A London exchange where Eurodollar futures
London International Financial Futures Exchange (LIFFE)
London exchange where Eurodollar futures as well as futures-style options are traded.
Most distant futures contract
When several futures contracts are considered, the contract settling last.
National Futures Association (NFA)
The futures industry self regulatory organization established in 1982.
Nearby futures contract
When several futures contracts are considered, the contract with the closest
Net cash balance
Beginning Cash balance plus Cash receipts minus Cash disbursements.
Next futures contract
The contract settling immediately after the nearby futures contract.
Nexus (of contracts)
A set or collection of something.
Nominal cash flow
A Cash flow expressed in nominal terms if the actual dollars to be received or paid out are given.
A cost, such as depreciation, depletion, and amortization, that does not involve any Cash outflow.
contracts which have been bought or sold without the transaction having been completed by
Operating cash flow
Earnings before depreciation minus taxes. It measures the Cash generated from
The contract that balances the three types of agency costs (contracting, monitoring, and
A contract that, in exchange for the option price, gives the option buyer the right, but not
Options contract multiple
A constant, set at $100, which when multiplied by the Cash index value gives the
Options on physicals
Interest rate options written on fixed-income securities, as opposed to those written on
Real cash flow
A Cash flow is expressed in real terms if the current, or date 0, purchasing power of the Cash
Scheduled cash flows
The mortgage principal and interest payments due to be paid under the terms of the
Set of contracts perspective
View of corporation as a set of contracting relationships, among individuals
Spot futures parity theorem
Describes the theoretically correct relationship between spot and futures prices.
Statement of cash flows
A financial statement showing a firm's Cash receipts and Cash payments during a
A method of Cash budgeting that is organized along the lines of the statement of Cash flows.
Symmetric cash matching
An extension of Cash flow matching that allows for the short-term borrowing of
A contract that obligates the purchaser to take any product that is offered to it (and pay
Target cash balance
Optimal amount of Cash for a firm to hold, considering the trade-off between the
Theoretical futures price
Also called the fair price, the equilibrium futures price.
Turnkey construction contract
A type of construction contract under which the construction firm is
The asset that an option gives the option holder the right to buy or to sell.
Options: the security subject to being purchased or sold upon exercise of an option
Wanted for cash
A statement displayed on market tickers indicating that a bidder will pay Cash for same day
A guaranteed investment contract purchased with deposits over some future designated
CASH AND CASH EQUIVALENTS
The balance in a companyâ€™s checking account(s) plus short-term or temporary investments (sometimes called â€śmarketable securitiesâ€ť), which are highly liquid.
A statement that shows where a companyâ€™s Cash came from and where it went for a period of time, such as a year.
CASH FLOWS FROM FINANCING ACTIVITIES
A section on the Cash-flow statement that shows how much Cash a company raised by selling stocks or bonds this year and how much was paid out for Cash dividends and other finance-related obligations.
CASH FLOWS FROM INVESTING ACTIVITIES
A section on the Cashflow statement that shows how much Cash came in and went out because of various investing activities like purchasing machinery.
CASH FLOWS FROM OPERATIONS
A section on the Cash-flow Stockholdersâ€™ equity statement that shows how much Cash came into a company and how much went out during the normal course of business.
A method of accounting in which profit is calculated as the difference between income
The amount of Cash expended.
Cash Flow statement
A financial report that shows the movement in Cash for a business during an accounting period.
Cash value added (CVA)
A method of investment appraisal that calculates the ratio of the net present value of an
Discounted cash flow (DCF)
A method of investment appraisal that discounts future Cash flows to present value using a discount rate, which is the risk-adjusted cost of capital.
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