|Non-cumulative preferred stock|
Information about financial, finance, business, accounting, payroll, inventory, investment, money, inventory control, stock trading, financial advisor, tax advisor, credit.
Main Page: money, payroll, credit, inventory, finance, investment, financial advisor, business,
Also see related: homebuying, home insurance, property, mortgage, financing, condo, buy home, insurance, home financing,
Definition of Non-cumulative preferred stock
Non-cumulative preferred stock
preferred stock whose holders must forgo dividend payments when the
A merger or consolidation in which an acquirer purchases the acquiree's stock.
Publicly traded issues that may be collateralized by mortgages and MBSs.
Requirement that none of an order be executed unless all of it can be executed at the specified price.
An arrangement whereby a security issue is canceled if the underwriter is unable
The second-largest stock exchange in the United States. It trades
Floating rate preferred stock, the dividend on which is adjusted every
The beta of a stock is determined as follows:
The 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:
Ownership shares issued by a business corporation. A business
The total amount of plant, equipment, and other physical capital.
a measure used in academic finance articles to measure the excess returns an investor would have received over a particular time period if he or she were invested in a particular stock.
These are securities that represent equity ownership in a company. Common shares let an
Shares of ownership sold to the public.
A financial security that represents an ownership claim on the
Ownership shares in a publicly held corporation.
That part of the capital stock of a corporation that carries voting rights and represents
Common stock equivalent
A convertible security that is traded like an equity issue because the optioned
Common stock market
The market for trading equities, not including preferred stock.
Common stock/other equity
Value of outstanding common shares at par, plus accumulated retained
Common stock ratios
Ratios that are designed to measure the relative claims of stockholders to earnings
Conflict between bondholders and stockholders
These two groups may have interests in a corporation that
Inventories owned by a company, but located on the premises
Convertible exchangeable preferred stock
Convertible preferred stock that may be exchanged, at the
Convertible preferred stock
preferred stock that can be converted into common stock at the option of the holder.
Cost of Common Stock
The rate of return required by the investors in the common stock of
Cost of Preferred Stock
The rate of return required by the investors in the preferred stock of
Cumulative abnormal return (CAR)
Sum of the differences between the expected return on a stock and the
Cumulative dividend feature
A requirement that any missed preferred or preference stock dividends be paid
The cumulative, after-tax, prior-year effect of a change in accounting
Cumulative Effect of a Change in Accounting Principle
The change in earnings of previous years
Cumulative Effect of Accounting Change
The change in earnings of previous years assuming
Cumulative preferred stock
preferred stock whose dividends accrue, should the issuer not make timely
Cumulative probability distribution
A function that shows the probability that the random variable will
Cumulative Translation Adjustment (CTA) account
An entry in a translated balance sheet in which gains
A system of voting for directors of a corporation in which shareholder's total number of
Voting system in which all the votes one shareholder is allowed to cast can be cast for one candidate for the board of directors.
The informal and frequently unauthorized retention of excess inventory on the shop floor, which is used as buffer safety stock.
Direct stock-purchase programs
The purchase by investors of securities directly from the issuer.
Dividend yield (Stocks)
Indicated yield represents annual dividends divided by current stock price.
Earnings per share of common stock
How much profit a company made on each share of common stock this year.
Employee stock fund
A firm-sponsored program that enables employees to purchase shares of the firm's
Employee stock ownership plan (ESOP)
A company contributes to a trust fund that buys stock on behalf of
Employee Stock Ownership Plan (ESOP)
a profit-sharing compensation program in which investments are made in
Employee Stock Ownership Plan (ESOP)
A fund containing company stock and owned by employees, paid for by ongoing contributions by the employer.
Exchange of stock
Acquisition of another company by purchase of its stock in exchange for cash or shares.
preferred stock paying dividends that vary with short-term interest rates.
Low-cost, high-usage inventory items stored near the shop floor,
Common stock of a company that has an opportunity to invest money and earn more than the
Heavenly Parachute Stock Option
A nonqualified stock option that allows a deceased option holder’s estate up to three years in which to exercise his or her
Incentive Stock Option
An option to purchase company stock that is not taxable
Common stock with a high dividend yield and few profitable investment opportunities.
Privately placed common stock, so-called because the SEC requires a letter from the purchaser
stocks that are traded on an exchange.
stocks that are traded on an exchange.
A production scheduling system under which products are completed
Margin account (Stocks)
A leverageable account in which stocks can be purchased for a combination of
Market segmentation theory or preferred habitat theory
A biased expectations theory that asserts that the
Monetary / non-monetary method
Under this translation method, monetary items (e.g. cash, accounts
Monthly income preferred security (MIP)
preferred stock issued by a subsidiary located in a tax haven.
New York Stock Exchange (NYSE)
Also known as the Big Board or The Exhange. More than 2,00 common
No par value stock
stock issued by the company that does not have an arbitrary value (par value) assigned to it.
Include such things as freight, insurance, passenger services, and travel.
Defined benefit pension plans that are not guaranteed by life insurance products. Related:
This is the maximum value of a policy that an insurance company will issue without the applicant taking a medical examination, although medical questions are invariably asked during the application process. When a non-medical issue is made through group insurance, in most cases, medical data is not requested at all.
a restriction in a linear programming
Non-parallel shift in the yield curve
A shift in the yield curve in which yields do not change by the same
A type of insurance policy or annuity in which the owner does not receive dividends.
A general term referring to period costs, such as selling, administration and financial expenses.
A tangible asset with unique physical properties, like a parcel of land, a mine, or a
In October 1996 it was announced in the international news that scientists had finally located the link between cigarette smoking and lung cancer. In the early 1980's, some Canadian Life Insurance Companies had already started recognizing that non-smokers had a better life expectancy than smokers so commenced offering premium discounts for life insurance to new applicants who have been non-smokers for at least 12 months before applying for coverage. Today, most life insurance companies offer these discounts.
Refer to goods and services produced and consumed domestically that are not close
non-value-added (NVA) activity
an activity that increases the time spent on a product or service but that does not increase its worth or value to the customer
A cost, such as depreciation, depletion, and amortization, that does not involve any cash outflow.
In a Treasury auction, bidding for a specific amount of securities at the price, whatever it
Any inventory item that does not match its original design
the fixed overhead volume variance;
Nondiversifiability of human capital
The difficulty of diversifying one's human capital (the unique
Risk that cannot be eliminated by diversification.
A debt or equity security for which there is no posted price or bidand-
Claims that cannot be easily bought and sold in the financial markets, such as those of
Nonqualified Retirement Plan
A pension plan that does not follow ERISA and
Nonqualified Stock Option
A stock option not given any favorable tax treatment
Without recourse, as in a non-recourse lease.
Revenues or gains and expenses or losses that are not expected to recur
Not permitted, under the terms of indenture, to be redeemed.
Not permitted, under the terms of indenture, to be refundable.
Nonsignificant part number
An identifying number assigned to a part that conveys
nonmarket or firm-specific risk factors that can be eliminated by diversification. Also
NSF (non-sufficient funds)
This appears on your statement if there are insufficient funds in your account to cover a cheque that you have written or a pre-authorized payment that you have already arranged. You will be charged a service fee for non-sufficient funds.
Outbound stock point
A designated inventory location on the shop floor between
Philadelphia Stock Exchange (PHLX)
A securities exchange where American and European foreign
A security that ranks junior to preferred stock but senior to common stock in the right to
Used in older contracts to confer the same rights as an irrevocable beneficiary. Applied to family members.
Preferred equity redemption stock (PERC)
preferred stock that converts automatically into equity at a
Preferred habitat theory
A biased expectations theory that believes the term structure reflects the
As non-smoking rates caused a major reduction in the cost of life insurance in the early 1980's, the emergence of preferred non-smoker rates in 1998 has caused another noteworthy reduction in rates. A growing number of insurance companies are offering better rates which go beyond simply looking at gender or smoking habits. Other health related factors such as physical build, lifestyle, avocation and personal and family health history indicating longer life expectancy can add up to significant cost savings to new life insurance applicants. Make certain to ask about these new preferred rates.
preferred shares give investors a fixed dividend from the company's earnings. And more
Are equity instruments that take no security against assets, have flexible terms of repayment and pay fixed or floating dividends.
A security that shows ownership in a corporation and gives the holder a claim, prior to the
Related to : financial, finance, business, accounting, payroll, inventory, investment, money, inventory control, stock trading, financial advisor, tax advisor, credit.