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Financial Terms | |
Form I-9 |
Information about financial, finance, business, accounting, payroll, inventory, investment, money, inventory control, stock trading, financial advisor, tax advisor, credit.
Main Page: investment, finance, credit, payroll, financial advisor, accounting, money, inventory control, |
Definition of Form I-9Form I-9The Employment Eligibility Verification form, which must be filled
Related Terms:acid test ratio (also called the quick ratio)The sum of cash, accounts receivable, and short-term marketable All equity rateThe discount rate that reflects only the business risks of a project and abstracts from the All-in costTotal costs, explicit and implicit. All or noneRequirement that none of an order be executed unless all of it can be executed at the specified price. All-or-none underwritingAn arrangement whereby a security issue is canceled if the underwriter is unable allocateassign based on the use of a cost driver, a cost predictor, allocationthe systematic assignment of an amount to a recipient ![]() AllocationThe process of storing costs in one account and shifting them to other Allocation base A measure of activity or volume such as labourhours, machine hours or volume of production Allowance for bad debtsAn offset to the accounts receivable balance, against which Allowance for doubtful accountsA contra account related to accounts receivable that represents the amounts that the company expects will not be collected. Allowance for Doubtful AccountsAn estimate of the uncollectible portion of accounts receivable Allowance methodA method of adjusting accounts receivable to the amount that is expected to be collected based on company experience. approximated net realizable value at split-off allocationa method of allocating joint cost to joint products using a Asset allocation decisionThe decision regarding how an institution's funds should be distributed among the Asymmetric informationInformation that is known to some people but not to other people. ![]() Balance sheet identityTotal Assets = Total Liabilities + Total Stockholders' Equity Balloon maturityAny large principal payment due at maturity for a bond or loan with or without a a sinking BARRA's performance analysis (PERFAN)A method developed by BARRA, a consulting firm in Borrower falloutIn the mortgage pipeline, the risk that prospective borrowers of loans committed to be BreakoutA rise in a security's price above a resistance level (commonly its previous high price) or drop BuyoutPurchase of a controlling interest (or percent of shares) of a company's stock. A leveraged buy-out is CallAn option that gives the right to buy the underlying futures contract. Call a. An option to buy a certain quantity of a stock or commodity for a Call an optionTo exercise a call option. Call dateA date before maturity, specified at issuance, when the issuer of a bond may retire part of the bond Call money rateAlso called the broker loan rate , the interest rate that banks charge brokers to finance Call optionAn option contract that gives its holder the right (but not the obligation) to purchase a specified Call OptionA contract that gives the holder the right to buy an asset for a call optionRight to buy an asset at a specified exercise price on or before the exercise date. Call priceThe price, specified at issuance, at which the issuer of a bond may retire part of the bond at a Call priceThe price for which a bond can be repaid before maturity under a call provision. Call protectionA feature of some callable bonds that establishes an initial period when the bonds may not be Call provisionAn embedded option granting a bond issuer the right to buy back all or part of the issue prior Call riskThe combination of cash flow uncertainty and reinvestment risk introduced by a call provision. Call swaptionA swaption in which the buyer has the right to enter into a swap as a fixed-rate payer. The CallableA financial security such as a bond with a call option attached to it, i.e., the issuer has the right to Callable bondA bond that allows the issuer to buy back the bond at a callable bondBond that may be repurchased by the issuer before maturity at specified call price. Capital allocationdecision allocation of invested funds between risk-free assets versus the risky portfolio. Capital Consumption AllowanceSee depreciation. Capital Cost Allowance (CCA)The annual depreciation expense allowed by the Canadian Income Tax Act. CashoutRefers to a situation where a firm runs out of cash and cannot readily sell marketable securities. Chinese wallCommunication barrier between financiers (investment bankers) and traders. This barrier is Committee, AIMR Performance Presentation Standards Implementation CommitteeThe Association for Investment Management and Research (AIMR)'s Performance Presentation Standards Implementation Contract Work Hours and Safety Standards ActA federal Act requiring federal contractors to pay overtime for hours worked exceeding 40 per week. cost allocationthe assignment, using some reasonable basis, Covered callA short call option position in which the writer owns the number of shares of the underlying Covered call writing strategyA strategy that involves writing a call option on securities that the investor Crowding OutDecreases in aggregate demand which accompany an expansionary fiscal policy, dampening the impact of that policy. Customary payout ratiosA range of payout ratios that is typical based on an analysis of comparable firms. Cyclical UnemploymentUnEmployment that increases when the economy enters a recession and decreases when the economy enters a boom. Days' sales outstandingAverage collection period. Deferred callA provision that prohibits the company from calling the bond before a certain date. During this Depreciation AllowancesTax deductions that businesses can claim when they spend money on investment goods. Direct-Method FormatA format for the operating section of the cash-flow statement that reports actual cash receipts and cash disbursements from operating activities. Discouraged WorkerAn unemployed person who gives up looking for work and so is no longer counted as in the labor force. Dividend payout ratioPercentage of earnings paid out as dividends. dividend payout ratioComputed by dividing cash dividends for the year dividend payout ratioPercentage of earnings paid out as dividends. Down-and-out optionBarrier option that expires if asset price hits a barrier. Dynamic asset allocationAn asset allocation strategy in which the asset mix is mechanistically shifted in economically reworkedwhen the incremental revenue from the sale of reworked defective units is greater than Effective call priceThe strike price in an optional redemption provision plus the accrued interest to the Expected value of perfect informationThe expected value if the future uncertain outcomes could be known Fallacy of CompositionThe incorrect conclusion that something that is true for an individual is necessarily true for the economy as a whole. Fallout riskA type of mortgage pipeline risk that is generally created when the terms of the loan to be Feasible target payout ratiosPayout ratios that are consistent with the availability of excess funds to make Federal Unemployment Tax Act (FUTA)A federal Act requiring employers to pay a tax on the wages paid to their employees, which is then used to create a Federally related institutionsArms of the federal government that are exempt from SEC registration and FIFO (First In, First Out)An inventory valuation method that presumes that the first units received were the first ones First-callWith CMOs, the start of the cash flow cycle for the cash flow window. First in, first-out costing method (FIFO)A process costing methodology that assigns the earliest First-In-First-Out (FIFO)A method of valuing the cost of goods sold that uses the cost of the oldest item in First-in, first-out (FIFO)A method of accounting for inventory. First-in, first-out (FIFO)An inventory valuation method under which one assumes that the First-In, First-Out (FIFO) Inventory MethodThe inventory cost-flow assumption that Flat benefit formulaMethod used to determine a participant's benefits in a defined benefit plan by Form 1099A form used by businesses to report to the government payments Form 4070A form used by employees to report to an employer the amount of Form 668-WThe standard form used for notifying a company to garnish an employee’s Form 8027The form used by employers to report tip income by their employees Form 940A form used to report federal unEmployment tax remittances and liabilities. Form 940-EZA shortened version of the form 940. Formalized Line of CreditA contractual commitment to make loans to a particular borrower up to a specified maximum during a specified period, usually one year. Formula basisA method of selling a new issue of common stock in which the SEC declares the registration Freight outThe transportation cost associated with the delivery of goods from a company Frictional UnemploymentUnEmployment associated with people changing jobs or quitting to search for new jobs. Full EmploymentThe level of Employment corresponding to the natural rate of unEmployment. Full-Employment OutputThe level of output produced by the economy when operating at the natural rate of unEmployment. Full-payout leaseSee: financial lease. Future-Oriented Financial InformationInformation about prospective results of operations, financial position and/or changes in financial position, based on assumptions about future economic conditions and courses of action. Future-oriented financial information is presented as either a forecast or a projection. Generally Accepted Accounting Principals (GAAP)A technical accounting term that encompasses the Generally accepted accounting principlesThe rules that accountants follow when processing accounting transactions and creating financial reports. The rules are primarily generally accepted accounting principles (GAAP)This important term generally accepted accounting principles (GAAP)Procedures for preparing financial statements. Generally Accepted Accounting Principles (GAAP)A common set of standards and procedures Generally Accepted Accounting Principles (GAAP)GAAP is the term used to describe the underlying rules basis on which financial statements are normally prepared. This is codified in the Handbook of The Canadian Institute of Chartered Accountants. Glass-Steagall ActA 1933 act in which Congress forbade commercial banks to own, underwrite, or deal in Related to : financial, finance, business, accounting, payroll, inventory, investment, money, inventory control, stock trading, financial advisor, tax advisor, credit. |