|Employee stock ownership plan (ESOP)|
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Definition of Employee stock ownership plan (ESOP)
Employee stock ownership plan (ESOP)
A company contributes to a trust fund that buys stock on behalf of
Employee Stock Ownership Plan (ESOP)
A fund containing company stock and owned by employees, paid for by ongoing contributions by the employer.
Employee Stock Ownership Plan (ESOP)
a profit-sharing compensation program in which investments are made in
A retirement plan set up by an employer, into which employees can
A retirement plan similar to a 401k plan, except that it is designed
A merger or consolidation in which an acquirer purchases the acquiree's stock.
Publicly traded issues that may be collateralized by mortgages and MBSs.
A budgeting process using summary-level information to
The second-largest stock exchange in the United States. It trades
Floating rate preferred stock, the dividend on which is adjusted every
A plan by U.S. Treasury Secretary James Baker under which 15 principal middle-income debtor
The beta of a stock is determined as follows:
The 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:
A flexible benefits plan authorized under the Internal Revenue
cash or nontaxable benefits
A plan that provides retirement and long term disability income benefits to residents of Canadian provinces (excluding Quebec).
ownership shares issued by a business corporation. A business
The total amount of plant, equipment, and other physical capital.
These are securities that represent equity ownership in a company. Common shares let an
Shares of ownership sold to the public.
A financial security that represents an ownership claim on the
ownership shares in a publicly held corporation.
That part of the capital stock of a corporation that carries voting rights and represents
Common stock equivalent
A convertible security that is traded like an equity issue because the optioned
Common stock market
The market for trading equities, not including preferred stock.
Common stock/other equity
Value of outstanding common shares at par, plus accumulated retained
Common stock ratios
Ratios that are designed to measure the relative claims of stockholders to earnings
Conflict between bondholders and stockholders
These two groups may have interests in a corporation that
Inventories owned by a company, but located on the premises
Convertible exchangeable preferred stock
Convertible preferred stock that may be exchanged, at the
Convertible preferred stock
Preferred stock that can be converted into common stock at the option of the holder.
Corporate financial planning
Financial planning conducted by a firm that encompasses preparation of both
Cost of Common Stock
The rate of return required by the investors in the common stock of
Cost of Preferred Stock
The rate of return required by the investors in the preferred stock of
Cumulative preferred stock
Preferred stock whose dividends accrue, should the issuer not make timely
Defined benefit plan
A pension plan in which the sponsor agrees to make specified dollar payments to
Defined Benefit Plan
A pension plan that pays out a predetermined dollar
Defined contribution plan
A pension plan in which the sponsor is responsible only for making specified
Defined Contribution Plan
A qualified retirement plan under which the employer
The informal and frequently unauthorized retention of excess inventory on the shop floor, which is used as buffer safety stock.
Direct stock-purchase programs
The purchase by investors of securities directly from the issuer.
Dividend reinvestment plan (DRP)
Automatic reinvestment of shareholder dividends in more shares of a
Dividend yield (Stocks)
Indicated yield represents annual dividends divided by current stock price.
Earnings per share of common stock
How much profit a company made on each share of common stock this year.
Educational Assistance Plan
A plan that an employer creates on behalf of its
A person who renders services to another entity in exchange for compensation.
Employee Retirement Income Security Act of 1974 (ERISA)
A federal Act that sets minimum operational and funding standards for employee benefit
Employee stock fund
A firm-sponsored program that enables employees to purchase shares of the firm's
employee time sheet
a source document that indicates, for each employee, what jobs were worked on during the day and for what amount of time
enterprise resource planning (ERP) system
a packaged software program that allows a company to
Enterprise resource planning system
A computer system used to manage all company
An insurance program designed to provide funds for insured's dependents upon death of the insured, and to also conserve, as much as possible, the personal assets that the insured wants to bequeath to heirs.
Exchange of stock
Acquisition of another company by purchase of its stock in exchange for cash or shares.
A financial blueprint for the financial future of a firm.
The process of evaluating the investing and financing options available to a firm. It
Arrangement used to finance inventory. A finance company buys the inventory, which is then
Low-cost, high-usage inventory items stored near the shop floor,
Common stock of a company that has an opportunity to invest money and earn more than the
Heavenly Parachute Stock Option
A nonqualified stock option that allows a deceased option holder’s estate up to three years in which to exercise his or her
Hourly Rate Plan
A method for calculating wages for hourly employees that involves
Incentive Stock Option
An option to purchase company stock that is not taxable
Common stock with a high dividend yield and few profitable investment opportunities.
Defined benefit pension plans that are guaranteed by life insurance products. Related: noninsured plans
Insured Retirement Plan
This is a recently coined phrase describing the concept of using Universal Life Insurance to tax shelter earnings which can be used to generate tax-free income in retirement. The concept has been described by some as "the most effective tax-neutralization strategy that exists in Canada today."
The movement of inventory from one company location to
Privately placed common stock, so-called because the SEC requires a letter from the purchaser
an employee who is directly responsible for
stocks that are traded on an exchange.
stocks that are traded on an exchange.
Long-term financial plan
Financial plan covering two or more years of future operations.
A production scheduling system under which products are completed
Manufacturing resource planning
An integrated, computerized system for planning
manufacturing resource planning (MRP II)
a fully integrated materials requirement planning system that involves
Manufacturing resource planning (MRP II)
An expansion of the material requirements planning concept, with additional computer-based capabilities in the areas of
Margin account (Stocks)
A leverageable account in which stocks can be purchased for a combination of
Material requirements planning
A computerized system used to calculate material
Material requirements planning (MRP)
A computer-driven production methodology
Materials requirement planning
Computer-based systems that plan backward from the production schedule
materials requirements planning (MRP)
a computerbased information system that simulates the ordering and
Money purchase plan
A 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 stock
stock issued by the company that does not have an arbitrary value (par value) assigned to it.
Non-cumulative preferred stock
Preferred stock whose holders must forgo dividend payments when the
Defined benefit pension plans that are not guaranteed by life insurance products. Related:
Nonqualified Retirement Plan
A pension plan that does not follow ERISA and
Nonqualified Stock Option
A stock option not given any favorable tax treatment
a formulation of the details of implementing
Outbound stock point
A designated inventory location on the shop floor between
Overfunded pension plan
A pension plan that has a positive surplus (i.e., assets exceed liabilities).
A fund that is established for the payment of retirement benefits.
A formal agreement between an entity and its employees, whereby the
Philadelphia Stock Exchange (PHLX)
A securities exchange where American and European foreign
Piece Rate Plan
A wage calculation method based on the number of units of production
Plan for reorganization
A plan for reorganizing a firm during the Chapter 11 bankruptcy process.
The entities that establish pension plans, including private business entities acting for their
Planned amortization class CMO
1) One class of CMO that carries the most stable cash flows and the
Planned capital expenditure program
Capital expenditure program as outlined in the corporate financial plan.
Planned financing program
Program of short-term and long-term financing as outlined in the corporate
the process of creating the goals and objectives for
The length of time a model projects into the future.
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