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Definition of Detrend
To remove the general drift, tendency or bent of a set of statistical data as related to time.
A merger or consolidation in which an acquirer purchases the selling firm's assets.
Any possession that has value in an exchange.
The ratio of total assets to stockholder equity.
Also called surplus management, the task of managing funds of a financial
Ratios that measure how effectively the firm is managing its assets.
The decision regarding how an institution's funds should be distributed among the
A security that is collateralized by loans, leases, receivables, or installment contracts
Methods of financing in which lenders and equity investors look principally to the
Categories of assets, such as stocks, bonds, real estate and foreign securities.
A bond indenture restriction that permits additional borrowing on if the ratio of assets to
Creditors exchange the debt of one defaulting borrower for the debt of another
A model for determining the required rate of return on an asset.
A firm's investing in assets that are riskier than those that the debtholders expected.
Arises when the stockholders substitute riskier assets for the firm's existing
An interest rate swap used to alter the cash flow characteristics of an institution's assets so as to
The ratio of net sales to total assets.
Asset pricing model
A model, such as the Capital Asset Pricing Model (CAPM), that determines the required
A firm's productive resources.
A common element of a financial plan that describes projected capital spending and the
Bank for International Settlements (BIS)
An international bank headquartered in Basel, Switzerland, which
Related: Premium payback period.
Capital asset pricing model (CAPM)
An economic theory that describes the relationship between risk and
Cash flow time-line
Line depicting the operating activities and cash flows for a firm over a particular period.
Cash settlement contracts
Futures contracts, such as stock index futures, that settle for cash, not involving
Country risk General
Level of political and economic uncertainty in a country affecting the value of loans or
Value of cash, accounts receivable, inventories, marketable securities and other assets that
An unsecured bond whose holder has the claim of a general creditor on all assets of the
Dynamic asset allocation
An asset allocation strategy in which the asset mix is mechanistically shifted in
Electronic data interchange (EDI)
The exchange of information electronically, directly from one firm's
Exchange of assets
Acquisition of another company by purchase of its assets in exchange for cash or stock.
Extrapolative statistical models
Models that apply a formula to historical data and project results for a
Feasible set of portfolios
The collection of all feasible portfolios.
Claims on real assets.
Long-lived property owned by a firm that is used by a firm in the production of its income.
Fixed asset turnover ratio
The ratio of sales to fixed assets.
General cash offer
A public offering made to investors at large.
General obligation bonds
Municipal securities secured by the issuer's pledge of its full faith, credit, and
A partner who has unlimited liability for the obligations of the partnership.
A partnership in which all partners are general partners.
Generally Accepted Accounting Principals (GAAP)
A technical accounting term that encompasses the
Good delivery and settlement procedures
Refers to PSA Uniform Practices such as cutoff times on delivery
Delivery and settlement of securities within five business days.
A legal claim to some future benefit, typically a claim to future cash. Goodwill, intellectual
Just-in-time inventory systems
Systems that schedule materials/inventory to arrive exactly as they are
Limited-tax general obligation bond
A general obligation bond that is limited as to revenue sources.
Asset that is easily and cheaply turned into cash - notably cash itself and short-term securities.
Value of property, equipment and other capital assets minus the depreciation. This is an
Limitation on asset dispositions
A bond covenant that restricts in some way a firm's ability to sell major assets.
A money manager who assumes he or she can forecast when the stock market will go up and down.
Markowitz efficient set of portfolios
The collection of all efficient portfolios, graphically referred to as the
A system, such as the arrangement between the CME and SIMEX, which allows trading
Net asset value (NAV)
The value of a fund's investments. For a mutual fund, the net asset value per share
The difference between total assets on the one hand and current liabilities and noncapitalized longterm
A tangible asset with unique physical properties, like a parcel of land, a mine, or a
Elimination of a long or short position by making an opposite transaction. Related: liquidation.
The possible expected return and standard deviation pairs of all portfolios that can be
Other current assets
Value of non-cash assets, including prepaid expenses and accounts receivable, due
Policy asset allocation
A long-term asset allocation method, in which the investor seeks to assess an
Portfolio opportunity set
The expected return/standard deviation pairs of all portfolios that can be
Publicly traded assets
Assets that can be traded in a public market, such as the stock market.
Current assets minus inventories.
Identifiable assets, such as buildings, equipment, patents, and trademarks, as distinguished from a
A real time stock or bond quote is one that states a security's most recent offer to sell or bid (buy).
Regular way settlement
In the money and bond markets, the regular basis on which some security trades are
A tangible asset with physical properties that can be reproduced, such as a building or
The frequency with which the floating rate changes.
Assets that remain after sufficient assets are dedicated to meet all senior debtholder's claims in full.
Return on assets (ROA)
Indicator of profitability. Determined by dividing net income for the past 12 months
Return on total assets
The ratio of earnings available to common stockholders to total assets.
Riskless or risk-free asset
An asset whose future return is known today with certainty. The risk free asset is
An asset whose future return is uncertain.
An asset whose future return is known today with certainty.
Set of contracts perspective
View of corporation as a set of contracting relationships, among individuals
When payment is made for a trade.
The date on which payment is made to settle a trade. For stocks traded on US exchanges,
A figure determined by the closing range which is used to calculate gains and losses in
The rate suggested in Financial Accounting Standard Board (FASB) 87 for discounting the
The trade is settled one business day beyond what is normal.
An agreement in settlement of a lawsuit involving specific payments made over a
Subordinated debenture bond
An unsecured bond that ranks after secured debt, after debenture bonds, and
data available at the same time. In testing option-pricing models, the price of the option
Tactical Asset Allocation (TAA)
An asset allocation strategy that allows active departures from the normal
An asset whose value depends on particular physical properties. These i nclude reproducible
Interest-bearing deposit at a savings institution that has a specific maturity.
Demand for payment at a stated future date.
Also called time value, the amount by which the option price exceeds its intrinsic value. The
Time until expiration
The time remaining until a financial contract expires. Also called time to maturity.
Time to maturity
The time remaining until a financial contract expires. Also called time until expiration.
Time value of an option
The portion of an option's premium that is based on the amount of time remaining
Time value of money
The idea that a dollar today is worth more than a dollar in the future, because the dollar
Time-weighted rate of return
Related: Geometric mean return.
Earnings before interest and tax, divided by interest payments.
Total asset turnover
The ratio of net sales to total assets.
time available or needed to effect a turnaround.
The asset that an option gives the option holder the right to buy or to sell.
An asset which has a limited life and thus, decreases in value (depreciates) over time. Also
Anything of value that a company owns.
Cash, things that will be converted into cash within a year (such as accounts receivable), and inventory.
What was spent to run the non-sales and non-manufacturing part of a company, such as office salaries and interest paid on loans.
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