|Notes to the financial statements|
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Definition of Notes to the financial statements
Notes to the financial statements
A detailed set of notes immediately following the financial statements in
financial means having to do with
notes issued by states and municipalities to obtain interim financing for
Sources of funds internally provided from operations that alter a company's
The application of financial principals within a corporation to create and
financial planning conducted by a firm that encompasses preparation of both
The ability of the national economy to generate enough foreign exchange to meet
Short-term securities that are repayable immediately upon the holder's demand.
Commercial paper backed by normal bank lines plus a letter of credit from a
Highlights the fact that return on assets (ROA) can be expressed in terms
Note the maturity of which can be extended by mutual agreement of the issuer and
Also called securities analysts and investment analysts, professionals who analyze
Claims on real assets.
The management of a firm's costs and expenses in order to control them in relation to
Events preceding and including bankruptcy, such as violation of loan contracts.
Legal and administrative costs of liquidation or reorganization. Also includes
Combining or dividing existing instruments to create new financial products.
A contract entered into now that provides for the delivery of a specified asset in exchange
Institutions that provide the market function of matching borrowers and lenders or
Long-term, non-cancelable lease.
Use of debt to increase the expected return on equity. financial leverage is measured by
Financial leverage clientele
A group of investors who have a preference for investing in firms that adhere to
Financial leverage ratios
Related: capitalization ratios.
An organized institutional structure or mechanism for creating and exchanging financial assets.
Objectives of a financial nature that the firm will strive to accomplish during the period
A financial blueprint for the financial future of a firm.
The process of evaluating the investing and financing options available to a firm. It
That portion of the media devoted to reporting financial news.
The result of dividing one financial statement item by another. Ratios help analysts interpret
The risk that the cash flow of an issuer will not be adequate to meet its financial obligations.
London International Financial Futures Exchange (LIFFE)
A London exchange where Eurodollar futures
Long-term financial plan
financial plan covering two or more years of future operations.
London International Financial Futures Exchange (LIFFE)
London exchange where Eurodollar futures as well as futures-style options are traded.
Money market notes
Publicly traded issues that may be collateralized by mortgages and MBSs.
Short-term notes issued by municipalities in anticipation of tax receipts, proceeds from a
Include such things as freight, insurance, passenger services, and travel.
Perfectly competitive financial markets
Markets in which no trader has the power to change the price of
Pro forma financial statements
financial statements as adjusted to reflect a projected or planned transaction.
Project notes (PNs)
Project notes are issued by municipalities to finance federally sponsored programs in
Short-term financial plan
A financial plan that covers the coming fiscal year.
Society for Worldwide Interbank Financial Telecommunications (SWIFT)
A dedicated computer network to support funds transfer messages internationally between over 900 member banks worldwide.
Statement of Financial Accounting Standards No. 8
This is a currency translation standard previously in
Statement of Financial Accounting Standards No. 52
This is the currency translation standard currently
TANs (tax anticipation notes)
Tax anticipation notes issued by states or municipalities to finance current
Debt obligations of the U.S. Treasury that have maturities of more than 2 years but less than 10 years.
notes receivable are promissory notes that the company has accepted from its debtors. Most promissory notes pay interest. Those that are due within a year are shown under “Current Assets.” Those that mature in more than a year would be listed under “Long-term Assets.” If a note is being
The production of financial statements, primarily for those interested parties who are external to the business.
Financial reports or statements
The Profit and Loss account, Balance Sheet and Cash Flow statement of a business.
The accounting period adopted by a business for the production of its financial statements.
Amounts owed by the company that have been formalized by a legal document called a note.
Amounts owed to the company that have been formalized by a legal agreement called a note.
statement of financial condition
See balance sheet.
The equity (ownership) capital of a business can serve
a discipline in which historical, monetary
a plan that aggregates monetary details
a monetary reward provided for performance
chief financial officer (CFO)
Officer who oversees the treasurer and controller and sets overall financial strategy.
costs of financial distress
Costs arising from bankruptcy or distorted business decisions before bankruptcy.
Claims to the income generated by real assets. Also called securities.
Firm that raises money from many small investors and provides financing to businesses or other
Debt financing amplifies the effects of changes in operating income on the returns to stockholders.
Markets in which financial assets are traded.
Risk to shareholders resulting from the use of debt.
Ready access to cash or debt financing.
Any institution, such as a bank, that takes deposits from savers and loans them to borrowers.
The process whereby financial intermediaries channel funds from lender/savers to borrower/spenders.
A feature of a debt or credit agreement that is designed to protect the lender or creditor. It is common to characterize covenants as either positive or negative covenants.
Financial Numbers Game
The use of creative accounting practices to alter a financial statement
Fraudulent Financial Reporting
Intentional misstatements or omissions of amounts or disclosures
Restatement of Prior-Year Financial Statements
A recasting of prior-year financial statements to remove the effects of an error or other adjustment and report them on a new basis.
External Financial Statements
Corporate financial statements that have been reported on by an external independent accountant.
Economic assistance provided by unrelated third parties, typically government agencies. They may take the form of loans, loan guarantees, subsidies, tax allowances, contributions, or cost-sharing arrangements.
A promise made related to financial conditions or events. Often a promise not to allow certain balance sheet items or ratios to fall below an agreed level. Usually found in loan documents, as a protection mechanism.
An expression of economic benefit that motivates behavior that might otherwise not take place.
Lease in which the service provided by the lessor to the lessee is limited to financing equipment. All other responsibilities related to the possession of equipment, such as maintenance, insurance, and taxes, are borne by the lessee. A financial lease is usually noncancellable and is fully paid out amortized over its term.
Status of a firm's assets, liabilities, and equity accounts as of a certain time, as shown in its financial statement.
Financial Trend Analysis
Process of analyzing financial statements of a company for any continuing relationship.
Future-Oriented Financial Information
Information 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.
A financial statement that displays a breakdown of total sales and total expenses.
financial statements and financial information made public.
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