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Definition of intranet
a mechanism for sharing information and delivering data from corporate databases to the local-area network (LAN) desktops
information that is known to some people but not to other people.
A pLAN by U.S. Treasury Secretary James Baker under which 15 principal middle-income debtor
A statistical compilation formulated by a sovereign nation of all economic transactions
Net flow of goods (exports minus imports) between countries.
Also called the statement of financial condition, it is a summary of the assets, liabilities, and
Total Assets = Total Liabilities + Total Stockholders' Equity
An investment company that invests in stocks and bonds. The same as a baLANced mutual fund.
This is a fund that buys common stock, preferred stock and bonds. The same as a
In a baLANce of payments, the basic baLANce is the net baLANce of the combination of the current
A secured loan that gives the lender a lien against all the borrower's inventories.
An excess baLANce that is left in a bank to provide indirect compensation for loans
The acquisition of one firm by anther firm.
Debt obligations issued by corporations.
A legal document creating a corporation.
One of the three areas of the discipline of finance. It deals with the operation of the firm
Corporate financial management
The application of financial principals within a corporation to create and
Corporate financial planning
Financial pLANning conducted by a firm that encompasses preparation of both
Corporate processing float
The time that elapses between receipt of payment from a customer and the
Corporate tax view
The argument that double (corporate and individual) taxation of equity returns makes
Corporate taxable equivalent
Rate of return required on a par bond to produce the same after-tax yield to
Currency risk sharing
An agreement by the parties to a transaction to share the currency risk associated with
Defined benefit plan
A pension pLAN in which the sponsor agrees to make specified dollar payments to
Defined contribution plan
A pension pLAN in which the sponsor is responsible only for making specified
Dividend reinvestment plan (DRP)
Automatic reinvestment of shareholder dividends in more shares of a
Method of accelerated depreciation.
Electronic data interchange (EDI)
The exchange of information electronically, directly from one firm's
Employee stock ownership plan (ESOP)
A company contributes to a trust fund that buys stock on behalf of
Exchange Rate Mechanism (ERM)
The methodology by which members of the EMS maintain their
Expected value of perfect information
The expected value if the future uncertain outcomes could be known
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
A situation involving information that is known to some, but not all, participants.
Information Coefficient (IC)
The correlation between predicted and actual stock returns, sometimes used to
Transaction costs that include the assessment of the investment merits of a financial asset.
Organizations that furnish investment and other types of information, such as
The rise in the stock price following the dividend signal.
The speed and accuracy with which prices reflect new information.
Trades that are the result of either a reallocation of wealth or an implementation of an
Trades in which an investor believes he or she possesses pertinent
Relevant information about a company that has not yet been made public. It is illegal for
Defined benefit pension pLANs that are guaranteed by life insurance products. Related: noninsured pLANs
Making transactions to adjust (rebaLANce) a firm's leverage ratio back to its target.
Local expectations theory
A form of the pure expectations theory which suggests that the returns on bonds
Long-term financial plan
Financial pLAN covering two or more years of future operations.
Materials requirement planning
Computer-based systems that pLAN backward from the production schedule
Money purchase plan
A defined benefit contribution pLAN in which the participant contributes some part and
Net cash balance
Beginning cash baLANce plus cash receipts minus cash disbursements.
Defined benefit pension pLANs that are not guaranteed by life insurance products. Related:
Financing that is not shown as a liability in a company's baLANce sheet.
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.
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 length of time a model projects into the future.
Adjustment mechanism under the classical gold standard whereby
Realigning the proportions of assets in a portfolio as needed.
Receivables balance fractions
The percentage of a month's sales that remain uncollected (and part of
Remaining principal balance
The amount of principal dollars remaining to be paid under the mortgage as of
Amendment to company charter intended to protect it against takeover.
Short-term financial plan
A financial pLAN that covers the coming fiscal year.
data available at the same time. In testing option-pricing models, the price of the option
Target cash balance
Optimal amount of cash for a firm to hold, considering the trade-off between the
Tax-deferred retirement plans
Employer-sponsored and other pLANs that allow contributions and earnings to
Underfunded pension plan
A pension pLAN that has a negative surplus (i.e., liabilities exceed assets).
The ability to establish automatic periodic mutual fund redemptions and have proceeds
Zero-balance account (ZBA)
A checking account in which zero baLANce is maintained by transfers of funds
A “snapshot” statement that freezes a company on a particular day, like the last day of the year, and shows the baLANces in its asset, liability, and stockholders’ equity accounts. It’s governed by the formula:
An accelerated depreciation method that calculates depreciation each year by applying a fixed rate to the asset’s book (cost–accumulated depreciation) value. Depreciation stops when the asset’s book value reaches its salvage value.
A system of non-financial performance measurement that links innovation, customer and process measures to financial performance.
A financial statement showing the financial position of a business – its assets, liabilities and
Planning, programming and budgeting system (PPBS)
A method of budgeting in which budgets are allocated to projects or programmes rather than to responsibility centres.
One of the basic financial statements; it lists the assets, liabilities, and equity accounts of the company. The BaLANce Sheet is prepared using the baLANces at the end of a specific day.
A method of depreciation.
The cost of LANd owned by the company.
The cost of improvements to LANd owned by the company, such as fencing and outdoor lighting.
A listing of all the accounts and their baLANces on a specified day.
A term often used instead of the more formal and correct
property, plant, and equipment
This label is generally used in financial
balanced scorecard (BSC)
an approach to performance
cafeteria plan a “menu” of fringe benefit options that include
cash or nontaxable benefits
bits of knowledge or facts that have not been summarized
a form of analysis in which statistical techniques
electronic data interchange (EDI)
the computer-to-computer transfer of information in virtual real time using standardized formats developed by the American National Standards Institute
Employee Stock Ownership Plan (ESOP)
a profit-sharing compensation program in which investments are made in
enterprise resource planning (ERP) system
a packaged software program that allows a company to
bits of knowledge or fact that have been carefully
management information system (MIS)
a structure of interrelated elements that collects, organizes, and communicates
manufacturing resource planning (MRP II)
a fully integrated materials requirement pLANning system that involves
materials requirements planning (MRP)
a computerbased information system that simulates the ordering and
a flexible organization structure that
a formulation of the details of implementing
the process of creating the goals and objectives for
an incentive payment to employees that is
the process of developing a statement of
the process of determining the specific
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