![]() |
|
Financial Terms | |
Employee stock ownership plan (ESOP) |
Information about financial, finance, business, accounting, payroll, inventory, investment, money, inventory control, stock trading, financial advisor, tax advisor, credit.
Main Page: stock trading, financial advisor, money, inventory, credit, investment, payroll, accounting, Also see related: homes, first time homebuyer, property, home insurance, insurance, financing, condo, homebuying, home financing, |
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
Related Terms:401k PlanA retirement plan set up by an employer, into which employees can 403b PlanA retirement plan similar to a 401k plan, except that it is designed 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. Aggregate planningA budgeting process using summary-level information to ![]() 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 Baker PlanA plan by U.S. Treasury Secretary James Baker under which 15 principal middle-income debtor 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: Cafeteria PlanA flexible benefits plan authorized under the Internal Revenue cafeteria plan a “menu” of fringe benefit options that includecash or nontaxable benefits Canada Pension Plan (CPP)A plan that provides retirement and long term disability income benefits to residents of Canadian provinces (excluding Quebec). capital stockownership shares issued by a business corporation. A business ![]() Capital StockThe total amount of plant, equipment, and other physical capital. 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. Corporate financial planningFinancial planning conducted by a firm that encompasses preparation of both 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 Defined benefit planA pension plan in which the sponsor agrees to make specified dollar payments to Defined Benefit PlanA pension plan that pays out a predetermined dollar Defined contribution planA pension plan in which the sponsor is responsible only for making specified Defined Contribution PlanA qualified retirement plan under which the employer Departmental stocksThe informal and frequently unauthorized retention of excess inventory on the shop floor, which is used as buffer safety stock. Direct stock-purchase programsThe 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 stockHow much profit a company made on each share of common stock this year. Educational Assistance PlanA plan that an employer creates on behalf of its EmployeeA 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 fundA firm-sponsored program that enables employees to purchase shares of the firm's employee time sheeta 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) systema packaged software program that allows a company to Enterprise resource planning systemA computer system used to manage all company Estate PlanningAn 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 stockAcquisition of another company by purchase of its stock in exchange for cash or shares. Financial planA financial blueprint for the financial future of a firm. Financial planningThe process of evaluating the investing and financing options available to a firm. It Floor planningArrangement used to finance inventory. A finance company buys the inventory, which is then Floor stocksLow-cost, high-usage inventory items stored near the shop floor, 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 Hourly Rate PlanA method for calculating wages for hourly employees that involves 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. Insured plansDefined benefit pension plans that are guaranteed by life insurance products. Related: noninsured plans Insured Retirement PlanThis 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." Interplant transferThe movement of inventory from one company location to Letter stockPrivately placed common stock, so-called because the SEC requires a letter from the purchaser line employeean employee who is directly responsible for Listed stocksstocks that are traded on an exchange. Listed stocksstocks that are traded on an exchange. Long-term financial planFinancial plan covering two or more years of future operations. Make-to-stockA production scheduling system under which products are completed Manufacturing resource planningAn 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 planningA computerized system used to calculate material Material requirements planning (MRP)A computer-driven production methodology Materials requirement planningComputer-based systems that plan backward from the production schedule materials requirements planning (MRP)a computerbased information system that simulates the ordering and 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 Non-insured plansDefined benefit pension plans that are not guaranteed by life insurance products. Related: Nonqualified Retirement PlanA pension plan that does not follow ERISA and Nonqualified Stock OptionA stock option not given any favorable tax treatment operational plana formulation of the details of implementing Outbound stock pointA designated inventory location on the shop floor between Overfunded pension planA pension plan that has a positive surplus (i.e., assets exceed liabilities). Pension planA fund that is established for the payment of retirement benefits. Pension planA formal agreement between an entity and its employees, whereby the Philadelphia Stock Exchange (PHLX)A securities exchange where American and European foreign Piece Rate PlanA wage calculation method based on the number of units of production Plan for reorganizationA plan for reorganizing a firm during the Chapter 11 bankruptcy process. Plan sponsorsThe entities that establish pension plans, including private business entities acting for their Planned amortization class CMO1) One class of CMO that carries the most stable cash flows and the Planned capital expenditure programCapital expenditure program as outlined in the corporate financial plan. Planned financing programProgram of short-term and long-term financing as outlined in the corporate planningthe process of creating the goals and objectives for Planning horizonThe length of time a model projects into the future. Related to : financial, finance, business, accounting, payroll, inventory, investment, money, inventory control, stock trading, financial advisor, tax advisor, credit. |