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Definition of Kit
A group of components needed to assemble a finished product that has been
Abrams’ model for calculating DLOM based on the interaction of discounts from four economic components.
Gives the lessee the option to purchase the asset at a price below fair market
The provision of some futures contracts that requires not delivery of underlying assets but
A transaction in which the purchaser's intention is to reduce or eliminate a short position in
The tender and receipt of an actual commodity or financial instrument in settlement of a futures contract.
The written notice given by the seller of his intention to make delivery against an open, short
The options available to the seller of an interest rate futures contract, including the quality
Those points designated by futures exchanges at which the financial instrument or
The price fixed by the Clearing house at which deliveries on futures are in invoiced; also the
A transaction in which the buyer's payment for securities is due at the time of
The purchase by investors of securities directly from the issuer.
An agreement in which one party agrees to pay the other at specific time periods if a specific
A member who is paid a fee for executing orders for clearing members or their customers. A
Arrangement used to finance inventory. A finance company buys the inventory, which is then
A member who generally trades only for his own account, for an account controlled by him or
A transaction in which the settlement will occur on a specified date in the future at a price
A delivery in which everything - endorsement, any necessary attached legal papers, etc. - is in
Good delivery and settlement procedures
Refers to PSA Uniform Practices such as cutoff times on delivery
Gross domestic product (GDP)
The market value of goods and services produced over time including the
Gross national product (GNP)
Measures and economy's total income. It is equal to GDP plus the income
Group of five (G5/G-5)
The five leading countries (France, Germany, Japan, United Kingdom, and the U.S.) that
Group of seven (G7/G-7)
The G-5 countries plus Canada and Italy.
Group rotation manager
A top-down manager who infers the phases of the business cycle and allocates
A phase of development in which a company experiences rapid earnings growth as it produces
Interest rate floor
An interest rate agreement in which payments are made when the reference rate falls
Investment product line (IPML)
The line of required returns for investment projects as a function of beta
Refers to the seller's actually turning over to the buyer the asset agreed upon in a forward contract.
A phase of company development in which earnings continue to grow at the rate of the
For mutual funds, the amount required to open a new account (Minimum Initial
Money purchase plan
A defined benefit contribution plan in which the participant contributes some part and
Open-market purchase operation
A systematic program of repurchasing shares of stock in market
A transaction in which the purchaser's intention is to create or increase a long position in
A practice prohibited by the SEC which involves attempts by a corporation to obtain
Overnight delivery risk
A risk brought about because differences in time zones between settlement centers
The time it takes to bring new and/or improved products to market.
A type of mortgage-pipeline risk that occurs when a lender has an unusual loan in production or
Production payment financing
A method of nonrecourse asset-based financing in which a specified
An agreement by the loan purchaser to allow the monthly loan quota to be
To buy, to be long, to have an ownership position.
Method of accounting for a merger in which the acquirer is treated as having purchased
As used in connection with project financing, an agreement to purchase a specific
Purchase and sale
A method of securities distribution in which the securities firm purchases the securities
Resembles a sinking fund except that money is used only to purchase bonds if they are selling
Accounting for an acquisition using market value for the consolidation of the two entities'
Purchasing power parity
The notion that the ratio between domestic and foreign price levels should equal
Related: inflation risk
Relative purchasing power parity (RPPP)
Idea that the rate of change in the price level of commodities in
An agreement with a commitment by the seller (dealer) to buy a security back from
Repurchase of stock
Device to pay cash to firm's shareholders that provides more preferable tax treatment
All banks involved in selling or marketing a new issue of stock or bonds
Program by which a corporation buys back its own shares in the open market. It is usually
Wall Street jargon for a firm.
Seeking to obtain the best bid or offer available by calling a number of dealers and/or brokers.
Liability-matching models that assume that the liability payments and the asset cash flows
A firm's repurchase of outstanding shares of its common stock.
Refers to the buyer's actually assuming possession from the seller of the asset agreed upon
The firm buys back its own stock from a potential bidder, usually at a substantial
A version of the dividend discount model which applies a different expected dividend
A phase of development in which the company's earnings begin to mature and decelerate to
UNITS OF PRODUCTION
A depreciation method that relates a machine’s depreciation to the number of units it makes each
A general term referring to period costs, such as selling, administration and financial expenses.
The cost of goods or services produced.
A business’s investment in technology, people and materials in order to make, buy and sell products or services to customers.
See sales mix.
A general term referring to indirect costs.
A contra account that reduces purchases by the amount of the discounts taken for early payment.
A contra account that reduces purchases by the amount of items purchased that were subsequently returned.
Items purchased by the company for the purpose of resale.
A journal used to record the transactions that result in a credit to accounts payable.
This is a key factor in the profit model of a business. product
an incidental output of a joint process; it is salable,
cost of production report
a process costing document that
economic production run (EPR)
an estimate of the number
equivalent units of production (EUP)
an approximation of the number of whole units of output that could have been
grade (of product or service)
the addition or removal of product
open purchase ordering
a process by which a single purchase
the total units produced during a period
an assessment about the number of components in a product
product contribution margin
the difference between selling price and variable cost of goods sold
a cost associated with making or acquiring inventory
the number of total units that could be
product- (or process-) level cost
a cost that is caused by the development, production, or acquisition of specific products or services
product life cycle
a model depicting the stages through
product line margin
see segment margin
the number of different types of products
the quoted price of inventory minus any
the point at which the learning curve becomes flat and only minimal improvements in performance are achieved
Interest-rate option that guarantees that the rate on a floating-rate
Price actually paid for a security. Typically the purchase
Involving or containing a random variable or variables; involving
A product that is an ancillary part of the primary production process, having
Finished goods inventory
Goods that have been completed by the manufacturing
A product that has the highest sales value from among a group of products
The total of all costs assigned to a product, typically including direct
Production yield variance
The difference between the actual and budgeted proportions
An accounting method used to combine the financial statements of
purchasing power parity (PPP)
Theory that the cost of living in different countries is equal, and exchange rates adjust to offset inflation differentials across countries.
Firm buys back stock from its shareholders.
Aggregate Production Function
An equation determining aggregate output as a function of aggregate inputs such as labor and capital.
Factor of Production
A resource used to produce a good or service. The main macroeconomic factors of production are capital and labor.
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