|Conditional Sale Agreement|
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Definition of Conditional Sale Agreement
Conditional Sale Agreement
An agreement entered into between a conditional buyer and a conditional seller setting out the terms under which goods change hands.
One of two parties to a conditional sale agreement, the other being the conditional seller.
One of two parties to a conditional sale agreement, the other being the conditional buyer.
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 contract for privately placed debt.
An agreement signed by the original United Nations members in 1944 that
This is an agreement entered into by the owners of a business to define the conditions under which the interests of each shareholder will be bought and sold. The agreement sets the value of each shareholders interest and stipulates what happens when one of the owners wishes to dispose of his/her interest during his/her lifetime as well as disposal of interest upon death or disability. Life insurance, critical illness coverage and disability insurance are major considerations to help fund this type of agreement.
An agreement to invest cash in a project to the extent required to cover any cash
A transaction in which the seller's intention is to reduce or eliminate a long position in a stock,
An understanding between a company and the host government that specifies the
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.
Similar to equipment trust certificates except that the lender is either the
A legal document whereby the one party, usually the prospective investor, pledges to keep strictly confidential, and return on request, any and all information provided by the entrepreneur seeking funding.
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.
Days' sales in inventory ratio
The average number of days' worth of sales that is held in inventory.
Days' sales outstanding
Average collection period.
Domestic International Sales Corporation (DISC)
A U.S. corporation that receives a tax incentive for
agreement between two countries that taxes paid abroad can be offset against
Equity contribution agreement
An agreement to contribute equity to a project under certain specified
Fiscal agency agreement
An alternative to a bond trust deed. Unlike the trustee, the fiscal agent acts as an
Foreign Sales Corporation (FSC)
A special type of corporation created by the Tax Reform Act of 1984 that
Forward rate agreement (FRA)
agreement to borrow or lend at a specified future date at an interest rate
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
on Tariffs and Trade (GATT) a treaty
The total sales recorded prior to sales discounts and returns.
The sale of an asset in exchange for a specified series of payments (the installments).
Interest rate agreement
An agreement whereby one party, for an upfront premium, agrees to compensate the
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
Situation in which the terms of an offering are determined by negotiation between the issuer
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
North American Free Trade Agreement (NAFTA)
an agreement among Canada, Mexico, and the United States establishing the North American Free Trade Zone, with a resulting reduction in trade barriers
A contract for privately placed debt.
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 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.
Preferred stock agreement
A contract for preferred stock.
Price/sales ratio (PS Ratio)
Determined by dividing current stock price by revenue per share (adjusted for stock splits).
As used in connection with project financing, an agreement to purchase a specific
This legal document records the final understanding of the parties with respect to the proposed transaction.
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:
Raw material supply agreement
As used in connection with project financing, an agreement to furnish a
An agreement with a commitment by the seller (dealer) to buy a security back from
return on sales
This ratio equals net income divided by sales revenue.
Revolving credit agreement
A legal commitment wherein a bank promises to lend a customer up to a
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
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 revision to the Bretton Woods international monetary system which was signed at
In a rights issue, agreement that the underwriter will purchase any stock not purchased by investors.
Contracts where the bidding firm in a takeover attempt agrees to limit its holdings
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
Tax clawback agreement
An agreement to contribute as equity to a project the value of all previously
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.
An agreement to put a specified amount of product per period through a particular
An agreement to put a specified amount of raw material per period through a particular
An agreement between countries whereby an employee only has to pay Social Security taxes to the country in which he or she is working
Wholesale mortgage banking
The purchasing of loans originated by others, with the servicing rights
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