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Definition of Competitive bidding
A securities offering process in which securities firms submit competing bids to the
An offering of securities through competitive bidding.
Situation in which the terms of an offering are determined by negotiation between the issuer
The strategies, skills, knowledge, resources or competencies that differentiate a business from its competitors.
In a Treasury auction, bidding for a specific amount of securities at the price, whatever it
Markets in which no trader has the power to change the price of
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.
A method of securities distribution/ underwriting in which the securities firm agrees to sell
A transaction in which the seller's intention is to reduce or eliminate a long position in a stock,
A type of agreement to sell whereby a seller retains title to goods sold and delivered to a purchaser until full payment has been made.
An agreement entered into between a conditional buyer and a conditional seller setting out the terms under which goods change hands.
Similar to equipment trust certificates except that the lender is either the
The formal name for the load of a back-end load fund.
The manufacture or purchase price of goods sold in a period or the cost of providing a service.
The average number of days' worth of sales that is held in inventory.
Average collection period.
Domestic International Sales Corporation (DISC)
A U.S. corporation that receives a tax incentive for
Dual syndicate equity offering
An international equity placement where the offering is split into two
Foreign Sales Corporation (FSC)
A special type of corporation created by the Tax Reform Act of 1984 that
A method for hedging price risk which involves an agreement between a lender and an investor
Up-front gain recognized from the securitization and sale of a pool
The total sales recorded prior to sales discounts and returns.
Initial Public Offering
A firms first offering of its shares to the investment public, after registration requirements of the various securities regulators have been met.
Initial public offering (IPO)
A company's first sale of stock to the public. Securities offered in an IPO are
initial public offering (IPO)
First offering of stock to the general public.
The sale of an asset in exchange for a specified series of payments (the installments).
Limitation on merger, consolidation, or sale
A bond covenant that restricts in some way a firm's ability to
Limitation on sale-and-leaseback
A bond covenant that restricts in some way a firm's ability to enter into
Negotiated certificate of deposit
A large-denomination CD, generally $1MM or more, that can be sold but
Markets in which each transaction is separately negotiated between buyer and seller (i.e.
An offering of securities for which the terms, including underwriters' compensation,
negotiated transfer price
an intracompany charge for goods
Total revenue, less the cost of sales returns, allowances, and discounts.
NET SALES (revenue)
The amount sold after customers’ returns, sales discounts, and other allowances are taken away from
NUMBER OF DAYS SALES IN RECEIVABLES
(also called average collection period). The number of days of net sales that are tied up in credit sales (accounts receivable) that haven’t been collected yet.
A document that outlines the terms of securities to be offered in a private placement.
A "prosperous-like" document providing detailed descriptions of a company's past, present, and prospective business operations. It is normally prepared for the use of potential purchasers of securities offered under the seed capital or private placement prospectus exemptions.
A transaction in which the seller's intention is to create or increase a short position in a given
percentage of sales models
Planning model in which sales forecasts are the driving variables and most other variables are
point of sale (POS)
The terminal at which a customer uses his/her debit card to make a direct payment transaction. See also Interac Direct Payment.
Price/sales ratio (PS Ratio)
Determined by dividing current stock price by revenue per share (adjusted for stock splits).
A firm selling some of its own newly issued shares to investors.
The sale of registered securities by the issuer (or the underwriters acting in the interests of the
The sale of new securities to the investing public.
Purchase and sale
A method of securities distribution in which the securities firm purchases the securities
RATIO OF NET INCOME TO NET SALES
A ratio that shows how much net income (profit) a company made on each dollar of net sales. Here’s the formula:
RATIO OF NET SALES TO NET INCOME
A ratio that shows how much a company had to collect in net sales to make a dollar of profit. Figure it this way:
In a purchase and sale, the yield to maturity at which the underwriter offers to sell the bonds
return on sales
This ratio equals net income divided by sales revenue.
Issuance of "rights" to current shareholders allowing them to purchase additional shares,
Sale and lease-back
sale of an existing asset to a financial institution that then leases it back to the user.
Sale and Leaseback
An agreement in which the owner of a property sells that property to a person or institution and then leases it back again for an agreed period and rental.
Amounts earned by the company from the sale of merchandise or services; often used interchangeably with the term revenue.
A reduction in a price that is allowed by the seller, due to a problem
The fee charged by a mutual fund when purchasing shares, usually payable as a commission to
A reduction in the price of a product or service that is offered by the
A contra account that offsets revenue. It represents the amount of the discounts for early payment allowed on sales.
A key input to a firm's financial planning process. External sales forecasts are based on
A journal used to record the transactions that result in a credit to sales.
The mix of product/services offered by the business, each of which may be aimed at different customers, with each product/service having different prices and costs.
the relative combination of quantities of sales of the various products that make up the total sales of a company
A contra account that offsets revenue. It represents the amount of sales made that were later returned.
Sales Revenue Revenue recognized from the sales of products as opposed to the provision of
A tax levied as a percentage of retail sales.
An arrangement whereby a firm leases its own equipment, such as IBM leasing its own
Lease accounting used by a manufacturer who is also a lessor. Up-front gross
Sales value at split-off
A cost allocation methodology that allocates joint costs to joint
sales value at split-off allocation
a method of assigning joint cost to joint products that uses the relative sales values of the products at the split-off point as the proration basis; use of this method requires that all joint products
sale of securities by a firm that is already publicly traded.
Selling a security that the seller does not own but is committed to repurchasing eventually. It is
Short sale, short position
The sale of a security or financial instrument not
A method for hedging price risk that utilizes debt-market instruments, such as interest rate
Also called a swap assignment, a transaction that ends one counterparty's role in an interest rate
Terms of sale
Conditions on which a firm proposes to sell its goods services for cash or credit.
terms of sale
Credit, discount, and payment terms offered on a sale.
Wholesale mortgage banking
The purchasing of loans originated by others, with the servicing rights
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