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Definition of End-of-year convention
Treating cash flows as if they occur at the end of a year as opposed to the date
Aggregate demand for goods and services drawn as a function of the level of national income.
Elements of spending that do not vary systematically with variables such as GDP that are explained by the theory. See also exogenous expenditure.
The reference year when constructing a price index. By tradition it is given the value 100.
The reintroduction of a faulty product into a process production flow by
List of new issues scheduled to come to market shortly.
The tendency of stocks to perform differently at different times, including such anomalies as
Amount used during a particular period to acquire or improve long-term assets such as
Refers to investments by a business in long-term
Expenditures that are accounted for as assets to be amortized
A dividend paid in cash to a company's shareholders. The amount is normally based on
Payment of cash by the firm to its shareholders.
An amount the insurance company will pay if the policyholder ends a whole life
This is the amount available to the owner of a life insurance policy upon voluntary termination of the policy before it becomes payable by the death of the life insured. This does not apply to term insurance but only to those policies which have reduced paid up values and cash surrender values. A cash surrender in lieu of death benefit usually has tax implications.
Benefit that entitles a policy owner to an amount of money upon cancellation of a policy.
An investment company that sells shares like any other corporation and usually does not
Mortgage against which no additional debt may be issued.
The representing of accounting information over multiple years as percentages
constant-growth dividend discount model
Version of the dividend discount model in which dividends grow at a constant rate.
an external party that has been granted an
An annual statement filed by a life insurance company in each state where it does
A loan based on the credit of the borrower and on the collateral for the mortgage.
Also called private-label pass-throughs, any mortgage pass-through security not
A project with a negative initial cash flow (cash outflow), which is expected to be
Cumulative dividend feature
A requirement that any missed preferred or preference stock dividends be paid
Treating cash flows as being received on exact dates - date 0, date 1, and so forth - as
Acceptance of a capital budgeting project contingent on the acceptance of another project.
an unknown variable that is to be predicted
To remove the general drift, tendency or bent of a set of statistical data as related to time.
Discounted dividend model (DDM)
A formula to estimate the intrinsic value of a firm by figuring the
A dividend is a portion of a company's profit paid to common and preferred shareholders. A stock
A payment a company makes to stockholders. Earnings before income tax. The profit a company made
The payment of after-tax profits to shareholders as their share of the profits of the business for an accounting period.
A payment made to shareholders that is proportional to the number of shares
Periodic cash distribution from the firm to its shareholders.
As the term dividend relates to a corporation's earnings, a dividend is an amount paid per share from a corporation's after tax profits. Depending on the type of share, it may or may not have the right to earn any dividends and corporations may reduce or even suspend dividend payments if they are not doing well. Some dividends are paid in the form of additional shares of the corporation. Dividends paid by Canadian corporations qualify for the dividend tax credit and are taxed at lower rates than other income.
Unlike dividends which are paid to company shareholders, participating insurance policy dividends are not based on the company's overall profits. Rather, they are determined by grouping policies by type and country of issue and looking at how each class contributes to the company's earnings and surplus.
With respect to a project financing, an arrangement under which the sponsors of a project
A group of shareholders who prefer that the firm follow a particular dividend policy. For
dividend discount model
Computation of today’s stock price which states that share value equals the present value of all expected future dividends.
Dividend discount model (DDM)
A model for valuing the common stock of a company, based on the
dividend growth method
a method of computing the cost
Dividend growth model
A model wherein dividends are assumed to be at a constant rate in perpetuity.
Income that a company receives in the form of dividends on stock in other companies that it holds.
A bond covenant that restricts in some way the firm's ability to pay cash dividends.
Dividend payout ratio
Percentage of earnings paid out as dividends.
dividend payout ratio
Computed by dividing cash dividends for the year
dividend payout ratio
Percentage of earnings paid out as dividends.
An established guide for the firm to determine the amount of money it will pay as dividends.
This policy governs Canada Life's actions regarding distribution of dividends to policyholders. It's goal is to achieve a dividend distribution that is equitable and timely, and which gives full recognition of the need to ensure the ongoing solidity of the company. It also specifies that distribution to individual policyholders must be equitable between dividend classes and policyholder generations, and among policyholders within any class.
The fixed or floating rate paid on preferred stock based on par value.
Dividend reinvestment plan (DRP)
Automatic reinvestment of shareholder dividends in more shares of a
A shareholders' rights to receive per-share dividends identical to those other shareholders receive.
Dividend yield (Funds)
Indicated yield represents return on a share of a mutual fund held over the past 12
dividend yield ratio
Cash dividends paid by a business over the most
Dividend yield (Stocks)
Indicated yield represents annual dividends divided by current stock price.
Amounts paid to the owners of a company that represent a share of the income of the company.
Profits paid out to shareholders by a corporation.
Dividends per share
Amount of cash paid to shareholders expressed as dollars per share.
Dividends per share
Dividends paid for the past 12 months divided by the number of common shares
Exists when the costs and/or revenues of one project depend on those of another.
The dollar value or unit total of goods on hand at the end of an
Determined from within the system. Opposite of exogenous.
A value determined within the context of a model.
Life insurance payable to the policyholder, if living on the maturity date stated in the policy, or to a beneficiary if the insured dies before that date. For example, some Term to age 100 policies offer the option of taking the face amount of the policy as a cash payout at age 100 if the policyholder is still alive and paying all required income taxes on the amount received or leaving the policy to pay out upon death whereupon the payout is tax free.
Investment funds established for the support of institutions such as colleges, private
This literally means "without dividend." The buyer of shares when they are quoted ex-dividend
The first day of trading when the seller, rather than the buyer, of a stock will be entitled to
Date that determines whether a stockholder is entitled to a dividend payment; anyone holding stock before this date is entitled to a dividend.
The firm makes a tender offer for a given amount of its own stock while excluding
See autonomous expenditure.
A payment or the incurrence of a liability by an entity.
Bond whose maturity can be extended at the option of the lender or issuer.
Note the maturity of which can be extended by mutual agreement of the issuer and
Extended Amortization Period
An amortization period that continues beyond a long-lived asset's economic useful life.
Extended Amortization Periods
Amortizing capitalized expenditures over estimated useful lives that are unduly optimistic.
Extra or special dividends
A dividend that is paid in addition to a firm's "regular" quarterly dividend.
Financial Trend Analysis
Process of analyzing financial statements of a company for any continuing relationship.
The accounting period adopted by a business for the production of its financial statements.
A 12 month period over which a company reports on the activities that
fixed overhead spending variance
the difference between the total actual fixed overhead and budgeted fixed overhead;
Fixed-price tender offer
A one-time offer to purchase a stated number of shares at a stated fixed price,
Flexible Spending Account
A form of cafeteria plan allowing employees to pay
Front End Fees
Fees paid when for example a financial instrument such as a loan is arranged.
Sale of some shares of stock to get cash that would be similar to receiving a cash dividend.
This is a provincial government licensed independent businessperson who usually represents five or more life insurance companies in a sales and service capacity and who is paid a commission by those life insurance companies for sales and service of life insurance products. We for example, have been in business for 12 years and regularly place new business with over twenty different life insurance companies.
A project whose acceptance or rejection is independent of the acceptance or rejection of
an investment project that has no specific
A situation where an increase (or decrease) in the benefits of one
a variable that, when changed, will
Total amount of dividends that would be paid on a share of stock over the next 12 months
information content of dividends
Dividend increases send good news about cash flow and earnings. Dividend cuts send bad news.
Expenditures on capital goods including new housing. Financial ''investments" and sales of existing assets are not included.
To provide money temporarily on the condition that it or its equivalent will be returned, often with an
Lender (Credit Insurance)
Individual or firm that extends money to a borrower with the expectation of being repaid, usually with interest. Lenders create debt in the form of loans. Lenders include financial institutions, leasing companies government lending agencies and automobile dealers.
A course of action adopted by a financial institution to guide and usually determine present and future decisions in the light of given conditions.
Payment by a firm to its owners from capital rather than from earnings.
MM dividend-irrelevance proposition
Theory that under ideal conditions, the value of the firm is unaffected by dividend policy.
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