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Financial Terms | |
Direct stock-purchase programs |
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Definition of Direct stock-purchase programsDirect stock-purchase programsThe purchase by investors of securities directly from the issuer.
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 rate preferred stock (ARPS)Floating rate preferred stock, the dividend on which is adjusted every Bargain-purchase-price optionGives the lessee the option to purchase the asset at a price below fair market 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 stockOwnership shares issued by a business corporation. A business Capital StockThe total amount of plant, equipment, and other physical capital. Closing purchaseA transaction in which the purchaser's intention is to reduce or eliminate a short position in 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 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. direct costa cost that is distinctly traceable to a particular cost object Direct costA cost that can be clearly associated with specific activities or products. direct costingsee variable costing Direct costingA costing methodology that only assigns direct labor and material costs Direct costsCosts that are readily traceable to particular products or services. Direct DepositThe direct transfer of payroll funds from the company bank account direct depositA system where funds are electronically credited to your account by a financial institution or a payroll service. For example, you can arrange with your employer to have your pay cheques automatically deposited into your no fee bank account. Direct estimate methodA method of cash budgeting based on detailed estimates of cash receipts and cash direct laborthe time spent by individuals who work specifically Direct laborLabor that is specifically incurred to create a product. Direct leaseLease in which the lessor purchases new equipment from the manufacturer and leases it to the direct materiala readily identifiable part of a product; the cost of such a part Direct materials costThe cost of all materials used in a cost object, such as finished goods. Direct materials mix varianceThe variance between the budgeted and actual mixes of Direct methodA method of preparing the operating section of the Statement of Cash Flows that uses the company’s actual cash inflows and cash outflows. direct methoda service department cost allocation approach Direct-Method FormatA format for the operating section of the cash-flow statement that reports actual cash receipts and cash disbursements from operating activities. Direct paperCommercial paper sold directly by the issuer to investors. Direct placementSelling a new issue not by offering it for sale publicly, but by placing it with one of several Direct quoteFor foreign exchange, the number of U.S. dollars needed to buy one unit of a foreign currency. Direct-Response AdvertisingAdvertising designed to elicit sales to customers who can be Direct search marketBuyers and sellers seek each other directly and transact directly. Direct write-off methodA method of adjusting accounts receivable to the amount that is expected to be collected by eliminating the account balances of specific nonpaying customers. DirectorA member of a company’s Board of directors. 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. 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. Exchange of stockAcquisition of another company by purchase of its stock in exchange for cash or shares. Floor stocksLow-cost, high-usage inventory items stored near the shop floor, Foreign direct investment (FDI)The acquisition abroad of physical assets such as plant and equipment, with 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. indirect costa cost that cannot be traced explicitly to a particular Indirect costA cost that is not directly associated with a single activity or event. Such Indirect costsCosts that are necessary to produce a product/service but are not readily traceable to particular products or services – see overhead. Indirect laborThe cost of any labor that supports the production process, but which is Indirect methodA method of preparing the operating section of the Statement of Cash Flows that does not use the company’s actual cash inflows and cash outflows, but instead arrives at the net cash flow by taking net income and adjusting it for noncash expenses and the changes from last year in the current assets and current liabilities. Indirect-Method FormatA format for the operating section of the cash-flow statement that Indirect quoteFor foreign exchange, the number of units of a foreign currency needed to buy one U.S.$. Indirect TaxesTaxes paid by consumers when they buy goods and services. A sales tax is an example. Interac® Direct PaymentInstead of paying with cash or a credit card, Interac direct Payment allows you to pay for your purchase with a debit card, such as your bank card. The amount of the purchase is electronically debited, or withdrawn, from your bank account (see debit card). Letter stockPrivately placed common stock, so-called because the SEC requires a letter from the purchaser Listed stocksstocks that are traded on an exchange. Listed stocksstocks that are traded on an exchange. 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 Minimum purchasesFor mutual funds, the amount required to open a new account (Minimum Initial Money purchase planA defined benefit contribution plan in which the participant contributes some part and 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 Open-market purchase operationA systematic program of repurchasing shares of stock in market open purchase orderinga process by which a single purchase Opening purchaseA transaction in which the purchaser's intention is to create or increase a long position in Outbound stock pointA designated inventory location on the shop floor between Philadelphia Stock Exchange (PHLX)A securities exchange where American and European foreign pre-authorized direct depositA system where funds are electronically credited to your account by a financial institution or a payroll service. Preference stockA security that ranks junior to preferred stock but senior to common stock in the right to Preferred equity redemption stock (PERC)Preferred stock that converts automatically into equity at a Preferred stockA security that shows ownership in a corporation and gives the holder a claim, prior to the Preferred StockA type of equity security where holders have a claim on the assets Preferred stockA type of stock that usually pays a fixed dividend prior to any distributions preferred stockstock that takes priority over common stock in regard to dividends. Preferred stock agreementA contract for preferred stock. Preferred Stock Stock that has a claim on assets and dividends of a corporation that are priorto that of common stock. Preferred stock typically does not carry the right to vote. PurchaseTo buy, to be long, to have an ownership position. 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