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Financial Terms | |
Bourse |
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Definition of BourseBourseA term of French origin used to refer to stock markets.
Related Terms:Acquisition of stockA merger or consolidation in which an acquirer purchases the acquiree's stock. Adjustable rate preferred stock (ARPS)Publicly traded issues that may be collateralized by mortgages and MBSs. American Stock Exchange (AMEX)The second-largest stock exchange in the United States. It trades Auction marketsmarkets in which the prevailing price is determined through the free interaction of Auction rate preferred stock (ARPS)Floating rate preferred stock, the dividend on which is adjusted every Beta equation (Stocks)The beta of a stock is determined as follows: BOOK VALUE OF COMMON STOCKThe theoretical amount per share that each stockholder would receive if a company’s assets were sold on the balance sheet’s date. Book value equals: ![]() capital marketsmarkets for long-term financing. capital stockOwnership shares issued by a business corporation. A business Capital StockThe total amount of plant, equipment, and other physical capital. Cash Flow Provided or Used from Financing ActivitiesCash receipts and payments involving Cash Flow Provided or Used from Investing ActivitiesCash receipts and payments involving Cash marketsAlso called spot markets, these are markets that involve the immediate delivery of a security Coefficient of determinationA measure of the goodness of fit of the relationship between the dependent and coefficient of determinationa measure of dispersion that Common stockThese are securities that represent equity ownership in a company. Common shares let an ![]() Common stockShares of ownership sold to the public. Common StockA financial security that represents an ownership claim on the common stockOwnership shares in a publicly held corporation. Common StockThat part of the capital stock of a corporation that carries voting rights and represents Common stock equivalentA convertible security that is traded like an equity issue because the optioned Common stock marketThe market for trading equities, not including preferred stock. Common stock/other equityValue of outstanding common shares at par, plus accumulated retained Common stock ratiosRatios that are designed to measure the relative claims of stockholders to earnings Conflict between bondholders and stockholdersThese two groups may have interests in a corporation that Consigned stocksInventories owned by a company, but located on the premises Convertible exchangeable preferred stockConvertible preferred stock that may be exchanged, at the ![]() Convertible preferred stockPreferred stock that can be converted into common stock at the option of the holder. Cost of Common StockThe rate of return required by the investors in the common stock of Cost of Preferred StockThe rate of return required by the investors in the preferred stock of Credit TermsConditions under which credit is extended by a lender to a borrower. Cumulative preferred stockPreferred stock whose dividends accrue, should the issuer not make timely Departmental stocksThe informal and frequently unauthorized retention of excess inventory on the shop floor, which is used as buffer safety stock. Derivative marketsmarkets for derivative instruments. Deterministic modelsLiability-matching models that assume that the liability payments and the asset cash Direct stock-purchase programsThe purchase by investors of securities directly from the issuer. DisintermediationWithdrawal of funds from a financial institution in order to invest them directly. Dividend yield (Stocks)Indicated yield represents annual dividends divided by current stock price. Earnings per share of common stockHow much profit a company made on each share of common stock this year. efficient capital marketsFinancial markets in which security prices rapidly reflect all relevant information about asset values. Efficient Markets HypothesisThe hypothesis that securities are typically in equilibrium--that they are fairly priced in the sense that the price reflects all publicly available information on the security. Emerging marketsThe financial markets of developing economies. Employee stock fundA firm-sponsored program that enables employees to purchase shares of the firm's Employee stock ownership plan (ESOP)A company contributes to a trust fund that buys stock on behalf of Employee Stock Ownership Plan (ESOP)a profit-sharing compensation program in which investments are made in Employee Stock Ownership Plan (ESOP)A fund containing company stock and owned by employees, paid for by ongoing contributions by the employer. Euro-medium term note (Euro-MTN)A non-underwritten Euronote issued directly to the market. Euro- Exchange of stockAcquisition of another company by purchase of its stock in exchange for cash or shares. Financial intermediariesInstitutions that provide the market function of matching borrowers and lenders or financial intermediaryFirm that raises money from many small investors and provides financing to businesses or other Financial IntermediaryAny institution, such as a bank, that takes deposits from savers and loans them to borrowers. Financial IntermediationThe process whereby financial intermediaries channel funds from lender/savers to borrower/spenders. financial marketsmarkets in which financial assets are traded. Flexible TermOptional periods of time which the conditions of a contract will be carried out. Floating-rate preferredPreferred stock paying dividends that vary with short-term interest rates. Floor stocksLow-cost, high-usage inventory items stored near the shop floor, Growth stockCommon stock of a company that has an opportunity to invest money and earn more than the Heavenly Parachute Stock OptionA nonqualified stock option that allows a deceased option holder’s estate up to three years in which to exercise his or her Incentive Stock OptionAn option to purchase company stock that is not taxable Income stockCommon stock with a high dividend yield and few profitable investment opportunities. Intermarket sectorspread The spread between the interest rate offered in two sectors of the bond market for Intermarket spread swapsAn exchange of one bond for another based on the manager's projection of a IntermediaryAn independent third party that may act as a mediator during negotiations. Intermediate GoodA good used in producing another good. Intermediate-termTypically 1-10 years. IntermediationInvestment through a financial institution. Related: disintermediation. Involuntary liquidation preferenceA premium that must be paid to preferred or preference stockholders if Letter stockPrivately placed common stock, so-called because the SEC requires a letter from the purchaser Liquidity preference hypothesisThe argument that greater liquidity is valuable, all else equal. Also, the Liquidity theory of the term structureA biased expectations theory that asserts that the implied forward Listed stocksstocks that are traded on an exchange. Listed stocksstocks that are traded on an exchange. Long-termIn accounting information, one year or greater. Long-term assetsValue of property, equipment and other capital assets minus the depreciation. This is an Long-term debtAn obligation having a maturity of more than one year from the date it was issued. Also Long-term debtA debt for which payments will be required for a period of more than Long Term DebtLiability due in a year or more. Long-term debt/capitalizationIndicator of financial leverage. Shows long-term debt as a proportion of the Long-term debt ratioThe ratio of long-term debt to total capitalization. Long-term debt to equity ratioA capitalization ratio comparing long-term debt to shareholders' equity. Long-term financial planFinancial plan covering two or more years of future operations. Long-term liabilitiesAmount owed for leases, bond repayment and other items due after 1 year. LONG-TERM LIABILITIESBills that are payable in more than one year, such as a mortgage or bonds. Long-term liabilitiesAmounts owing after more than one year. Longer-Term Fixed AssetsAssets having a useful life greater than one year but the duration of the 'long term' will vary with the context in which the term is applied. Make-to-stockA production scheduling system under which products are completed Margin account (Stocks)A leverageable account in which stocks can be purchased for a combination of Market segmentation theory or preferred habitat theoryA biased expectations theory that asserts that the Medium-term noteA corporate debt instrument that is continuously offered to investors over a period of Monthly income preferred security (MIP)Preferred stock issued by a subsidiary located in a tax haven. Negotiated marketsmarkets in which each transaction is separately negotiated between buyer and seller (i.e. New York Stock Exchange (NYSE)Also known as the Big Board or The Exhange. More than 2,00 common No par value stockstock issued by the company that does not have an arbitrary value (par value) assigned to it. Non-cumulative preferred stockPreferred stock whose holders must forgo dividend payments when the Nonqualified Stock OptionA stock option not given any favorable tax treatment Original face valueThe principal amount of the mortgage as of its issue date. Original issue discount debt (OID debt)Debt that is initially offered at a price below par. Original marginThe margin needed to cover a specific new position. Related: Margin, security deposit (initial) Original maturityMaturity at issue. For example, a five year note has an original maturity of 5 years; one Related to : financial, finance, business, accounting, payroll, inventory, investment, money, inventory control, stock trading, financial advisor, tax advisor, credit. |