Information about financial, finance, business, accounting, payroll, inventory, investment, money, inventory control, stock trading, financial advisor, tax advisor, credit.
Main Page: investment, inventory, finance, inventory control, financial advisor, stock trading, financial, money,
Definition of Reclamation
A claim for the right to return or the right to demand the return of a security that has been
Part of the return that is not due to systematic influences (market wide influences). In
Goods may be returned to the seller by the purchaser without restrictions.
the maximum limit for the number of defects or errors in a process
Intentional misstatements or omissions of amounts or disclosures in
A method of investment appraisal that measures
the rate of earnings obtained on the average capital investment over the life of a capital project; computed as average annual profits divided by average investment; not based on cash flow
Cumulative gains or losses reported in shareholders'
Money after-tax rate of return minus the inflation rate.
Total quantity of goods and services demanded.
Combinations of the price level and income for which the goods and services market is in equilibrium, or for which both the goods and services market and the money market are in equilibrium.
An offset to the accounts receivable balance, against which
The fund return, for any 12-month period, including changes in unit value and the reinvestment of distributions, but not taking into account sales, redemption, distribution or other optional charges or income taxes payable by any unitholder that would reduce returns.
The annual rate of return that when compounded t times, would have
A right of shareholders in a merger to demand the payment of a fair price for their shares, as
Arithmetic mean return.
Arithmetic mean return
An average of the subperiod returns, calculated by summing the subperiod returns
A security that is collateralized by loans, leases, receivables, or installment contracts
A debt or equity security not classified as a held-to-maturity security or a trading security. Can be classified as a current or noncurrent investment depending on the intended holding period.
Average accounting return
The average project earnings after taxes and depreciation divided by the average
Average rate of return (ARR)
The ratio of the average cash inflow to the amount invested.
An account receivable that cannot be collected.
The amount of accounts receivable that is not expected to be collected.
Refers to accounts receivable from credit sales to customers
Bank for International Settlements (BIS)
An international bank headquartered in Basel, Switzerland, which
Gives the lessee the option to purchase the asset at a price below fair market
book rate of return
Accounting income divided by book value.
Book yield is the investment income earned in a year on a portfolio of assets purchased over a number of years and at different interest rates, divided by the book value of those assets.
business process reengineering (BPR)
the process of combining information technology to create new and more effective
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.
The provision of some futures contracts that requires not delivery of underlying assets but
Cash settlement contracts
Futures contracts, such as stock index futures, that settle for cash, not involving
Request for payment of benefits under the terms of an insurance policy.
A reduction in the likelihood one or more of the firm's claimants will be fully repaid,
A party to an explicit or implicit contract.
Person or party making request for payment of benefits under the terms of an insurance policy.
A transaction in which the purchaser's intention is to reduce or eliminate a short position in
Common stock/other equity
Value of outstanding common shares at par, plus accumulated retained
A claim that can be made only if one or more specified outcomes occur.
Term life insurance products are offered as non-convertible or convertible to a certain time in the future. The coversion right has a time limit, usually to the policy holder's age 60 or possibly even age 70. This right means that the policy holder has the right to convert their existing policy to another specific different plan of permanent insurance within the specified time period, without providing evidence of insurability. There is a slightly higher cost for a term policy with the conversion priviledge but it is a valuable feature should a policy holder's health change for the worst and continued insurance coverage becomes a necessity.
A security that can be converted into common stock at the option of the security holder,
Corporate processing float
The time that elapses between receipt of payment from a customer and the
cost-benefit analysis the analytical process of comparing the
relative costs and benefits that result from a specific course
Cumulative abnormal return (CAR)
Sum of the differences between the expected return on a stock and the
A security representing a debt relationship with an enterprise, including a government
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
A company’s stated goal for how soon a customer order will be
The price fixed by the Clearing house at which deliveries on futures are in invoiced; also the
Delivery versus payment
A transaction in which the buyer's payment for securities is due at the time of
An amount desired, in the sense that people are willing and able to pay to obtain this amount. Always associated with a given price.
A bank deposit that can be withdrawn on demand, such as a deposit in a checking account.
Checking accounts that pay no interest and can be withdrawn upon demand.
Demand line of credit
A bank line of credit that enables a customer to borrow on a daily or on-demand basis.
A loan which must be repaid in full on demand.
Demand Management Policy
Fiscal or monetary policy designed to influence aggregate demand for goods and services.
Demand master notes
Short-term securities that are repayable immediately upon the holder's demand.
Inflation whose initial cause is excess demand rather than cost increases. See also cost-push inflation.
An event that affects the demand for goods in services in the economy.
A financial security, such as an option, or future, whose value is derived in part from the
A conception of the way a stock's price changes that assumes that the price takes on all
Direct stock-purchase programs
The purchase by investors of securities directly from the issuer.
Disclaimer of opinion
An auditor's statement disclaiming any opinion regarding the company's financial
A shareholders' rights to receive per-share dividends identical to those other shareholders receive.
The return realized on a portfolio for any evaluation period, including (1) the change in market
Dollar-weighted rate of return
Also called the internal rate of return, the interest rate that will make the
EBBS - Earnings before the bad stuff
An acronym attributed to a member of the Securities and
Employee Retirement Income Security Act of 1974 (ERISA)
A federal Act that sets minimum operational and funding standards for employee benefit
Also called a residual claim, a claim to a share of earnings after debt obligation have been
An ownership interest in an enterprise, including preferred and common stock.
Ex post return
Related: Holding period return
In connection with a rights offering, shares of stock that are trading without the rights attached.
The date on which a share of common stock begins trading ex-rights.
The expected return of a portfolio based on the expected returns of its component assets and
A situation in which demand exceeds supply.
Excess return on the market portfolio
The difference between the return on the market portfolio and the
Also called abnormal returns, returns in excess of those required by some asset pricing model.
security that grants the security holder the right to exchange the security for the
Expected future return
The return that is expected to be earned on an asset in the future. Also called the
The return expected on a risky asset based on a probability distribution for the possible rates
The total amount of money (return) an investor anticipates to receive from an investment.
Expected return-beta relationship
Implication of the CAPM that security risk premiums will be
Expected return on investment
The return one can expect to earn on an investment. See: capital asset
FIFO method (of process costing)
the method of cost assignment that computes an average cost per equivalent
A nonnegotiable debt security that can be redeemed at some fixed price or according to
A security that pays a specified cash flow over a
security paying dividends or interest that vary with short-term interest rates.
A transaction in which the settlement will occur on a specified date in the future at a price
Generally Accepted Accounting Principals (GAAP)
A technical accounting term that encompasses the
Generally accepted accounting principles
The rules that accountants follow when processing accounting transactions and creating financial reports. The rules are primarily
generally accepted accounting principles (GAAP)
This important term
generally accepted accounting principles (GAAP)
Procedures for preparing financial statements.
Generally Accepted Accounting Principles (GAAP)
A common set of standards and procedures
Generally Accepted Accounting Principles (GAAP)
GAAP is the term used to describe the underlying rules basis on which financial statements are normally prepared. This is codified in the Handbook of The Canadian Institute of Chartered Accountants.
Geometric mean return
Also called the time weighted rate of return, a measure of the compounded rate of
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
A phase of development in which a company experiences rapid earnings growth as it produces
Related to : financial, finance, business, accounting, payroll, inventory, investment, money, inventory control, stock trading, financial advisor, tax advisor, credit.