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Financial Terms | |
Non-cumulative preferred stock |
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Definition of Non-cumulative preferred stockNon-cumulative preferred stockpreferred stock whose holders must forgo dividend payments when the
Related Terms:Acquisition of stockA merger or consolidation in which an acquirer purchases the acquiree's stock. Adjustable rate preferred stock (ARPS)Publicly traded issues that may be collateralized by mortgages and MBSs. 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 American Stock Exchange (AMEX)The second-largest stock exchange in the United States. It trades Auction rate preferred stock (ARPS)Floating rate preferred stock, the dividend on which is adjusted every Beta equation (Stocks)The beta of a stock is determined as follows: ![]() BOOK VALUE OF COMMON STOCKThe 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: capital stockOwnership shares issued by a business corporation. A business Capital StockThe total amount of plant, equipment, and other physical capital. CARs (cumulative abnormal returns)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. Common stockThese are securities that represent equity ownership in a company. Common shares let an Common stockShares of ownership sold to the public. Common StockA financial security that represents an ownership claim on the common stockOwnership shares in a publicly held corporation. Common StockThat part of the capital stock of a corporation that carries voting rights and represents ![]() Common stock equivalentA convertible security that is traded like an equity issue because the optioned Common stock marketThe market for trading equities, not including preferred stock. Common stock/other equityValue of outstanding common shares at par, plus accumulated retained Common stock ratiosRatios that are designed to measure the relative claims of stockholders to earnings Conflict between bondholders and stockholdersThese two groups may have interests in a corporation that Consigned stocksInventories owned by a company, but located on the premises Convertible exchangeable preferred stockConvertible preferred stock that may be exchanged, at the Convertible preferred stockpreferred stock that can be converted into common stock at the option of the holder. Cost of Common StockThe rate of return required by the investors in the common stock of Cost of Preferred StockThe 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 featureA requirement that any missed preferred or preference stock dividends be paid Cumulative-Effect AdjustmentThe cumulative, after-tax, prior-year effect of a change in accounting Cumulative Effect of a Change in Accounting PrincipleThe change in earnings of previous years Cumulative Effect of Accounting ChangeThe change in earnings of previous years assuming Cumulative preferred stockpreferred stock whose dividends accrue, should the issuer not make timely Cumulative probability distributionA function that shows the probability that the random variable will Cumulative Translation Adjustment (CTA) accountAn entry in a translated balance sheet in which gains Cumulative votingA system of voting for directors of a corporation in which shareholder's total number of cumulative votingVoting system in which all the votes one shareholder is allowed to cast can be cast for one candidate for the board of directors. Departmental stocksThe informal and frequently unauthorized retention of excess inventory on the shop floor, which is used as buffer safety stock. Direct stock-purchase programsThe 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 stockHow much profit a company made on each share of common stock this year. Employee stock fundA 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 stockAcquisition of another company by purchase of its stock in exchange for cash or shares. Floating-rate preferredpreferred stock paying dividends that vary with short-term interest rates. Floor stocksLow-cost, high-usage inventory items stored near the shop floor, Growth stockCommon stock of a company that has an opportunity to invest money and earn more than the Heavenly Parachute Stock OptionA nonqualified stock option that allows a deceased option holder’s estate up to three years in which to exercise his or her Incentive Stock OptionAn option to purchase company stock that is not taxable Income stockCommon stock with a high dividend yield and few profitable investment opportunities. Letter stockPrivately placed common stock, so-called because the SEC requires a letter from the purchaser Listed stocksstocks that are traded on an exchange. Listed stocksstocks that are traded on an exchange. Make-to-stockA 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 theoryA biased expectations theory that asserts that the Monetary / non-monetary methodUnder 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 stockstock issued by the company that does not have an arbitrary value (par value) assigned to it. Non-financial servicesInclude such things as freight, insurance, passenger services, and travel. Non-insured plansDefined benefit pension plans that are not guaranteed by life insurance products. Related: Non-Medical LimitThis 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. non-negativity constrainta restriction in a linear programming Non-parallel shift in the yield curveA shift in the yield curve in which yields do not change by the same Non-participating PolicyA type of insurance policy or annuity in which the owner does not receive dividends. Non-production overheadA general term referring to period costs, such as selling, administration and financial expenses. Non-reproducible assetsA tangible asset with unique physical properties, like a parcel of land, a mine, or a Non-Smoker DiscountIn 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. Non-tradablesRefer to goods and services produced and consumed domestically that are not close non-value-added (NVA) activityan activity that increases the time spent on a product or service but that does not increase its worth or value to the customer Noncash chargeA cost, such as depreciation, depletion, and amortization, that does not involve any cash outflow. Noncompetitive bidIn a Treasury auction, bidding for a specific amount of securities at the price, whatever it Nonconforming materialAny inventory item that does not match its original design noncontrollable variancethe fixed overhead volume variance; Nondiversifiability of human capitalThe difficulty of diversifying one's human capital (the unique Nondiversifiable riskRisk that cannot be eliminated by diversification. Nonmarketable SecurityA debt or equity security for which there is no posted price or bidand- Nonmarketed claimsClaims that cannot be easily bought and sold in the financial markets, such as those of Nonqualified Retirement PlanA pension plan that does not follow ERISA and Nonqualified Stock OptionA stock option not given any favorable tax treatment NonrecourseWithout recourse, as in a non-recourse lease. Nonrecurring ItemsRevenues or gains and expenses or losses that are not expected to recur NonredeemableNot permitted, under the terms of indenture, to be redeemed. NonrefundableNot permitted, under the terms of indenture, to be refundable. Nonsignificant part numberAn identifying number assigned to a part that conveys Nonsystematic risknonmarket 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 pointA designated inventory location on the shop floor between Philadelphia Stock Exchange (PHLX)A securities exchange where American and European foreign Preference stockA security that ranks junior to preferred stock but senior to common stock in the right to Preferred BeneficiaryUsed 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 theoryA biased expectations theory that believes the term structure reflects the Preferred RatesAs 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 sharespreferred shares give investors a fixed dividend from the company's earnings. And more Preferred SharesAre equity instruments that take no security against assets, have flexible terms of repayment and pay fixed or floating dividends. Preferred stockA 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. |