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Financial Terms | |
Reclamation |
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Definition of ReclamationReclamationA claim for the right to return or the right to demand the return of a security that has been
Related Terms:Abnormal returnsPart of the return that is not due to systematic influences (market wide influences). In Absolute Right of ReturnGoods may be returned to the seller by the purchaser without restrictions. accepted quality level (AQL)the maximum limit for the number of defects or errors in a process Accounting IrregularitiesIntentional misstatements or omissions of amounts or disclosures in Accounting rate of return (ARR)A method of investment appraisal that measures accounting rate of return (ARR)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 Accumulated Other Comprehensive IncomeCumulative gains or losses reported in shareholders' ![]() After-tax real rate of returnMoney after-tax rate of return minus the inflation rate. Aggregate DemandTotal quantity of goods and services demanded. Aggregate Demand CurveCombinations 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. Allowance for bad debtsAn offset to the accounts receivable balance, against which annual returnThe 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. Annualized holding period returnThe annual rate of return that when compounded t times, would have Appraisal rightsA right of shareholders in a merger to demand the payment of a fair price for their shares, as Arithmetic average (mean) rate of returnArithmetic mean return. Arithmetic mean returnAn average of the subperiod returns, calculated by summing the subperiod returns ![]() Asset-backed securityA security that is collateralized by loans, leases, receivables, or installment contracts Available-for-Sale SecurityA 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 returnThe 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. Bad debtAn account receivable that cannot be collected. Bad debtsThe amount of accounts receivable that is not expected to be collected. bad debtsRefers to accounts receivable from credit sales to customers Bank for International Settlements (BIS)An international bank headquartered in Basel, Switzerland, which Bargain-purchase-price optionGives the lessee the option to purchase the asset at a price below fair market book rate of returnAccounting income divided by book value. Book ReturnsBook 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. Cash deliveryThe provision of some futures contracts that requires not delivery of underlying assets but Cash settlement contractsFutures contracts, such as stock index futures, that settle for cash, not involving ClaimRequest for payment of benefits under the terms of an insurance policy. Claim dilutionA reduction in the likelihood one or more of the firm's claimants will be fully repaid, ClaimantA party to an explicit or implicit contract. ClaimantPerson or party making request for payment of benefits under the terms of an insurance policy. Closing purchaseA transaction in which the purchaser's intention is to reduce or eliminate a short position in Common stock/other equityValue of outstanding common shares at par, plus accumulated retained Contingent claimA claim that can be made only if one or more specified outcomes occur. Conversion RightTerm 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. Convertible securityA security that can be converted into common stock at the option of the security holder, Corporate processing floatThe time that elapses between receipt of payment from a customer and the cost-benefit analysis the analytical process of comparing therelative costs and benefits that result from a specific course Cum rightsWith rights. Cumulative abnormal return (CAR)Sum of the differences between the expected return on a stock and the Debt SecurityA security representing a debt relationship with an enterprise, including a government DeliveryThe tender and receipt of an actual commodity or financial instrument in settlement of a futures contract. Delivery noticeThe written notice given by the seller of his intention to make delivery against an open, short Delivery optionsThe options available to the seller of an interest rate futures contract, including the quality Delivery pointsThose points designated by futures exchanges at which the financial instrument or Delivery policyA company’s stated goal for how soon a customer order will be Delivery priceThe price fixed by the Clearing house at which deliveries on futures are in invoiced; also the Delivery versus paymentA transaction in which the buyer's payment for securities is due at the time of DemandAn amount desired, in the sense that people are willing and able to pay to obtain this amount. Always associated with a given price. Demand DepositA bank deposit that can be withdrawn on demand, such as a deposit in a checking account. Demand depositsChecking accounts that pay no interest and can be withdrawn upon demand. Demand line of creditA bank line of credit that enables a customer to borrow on a daily or on-demand basis. Demand LoanA loan which must be repaid in full on demand. Demand Management PolicyFiscal or monetary policy designed to influence aggregate demand for goods and services. Demand master notesShort-term securities that are repayable immediately upon the holder's demand. Demand-Pull InflationInflation whose initial cause is excess demand rather than cost increases. See also cost-push inflation. Demand shockAn event that affects the demand for goods in services in the economy. Derivative securityA financial security, such as an option, or future, whose value is derived in part from the Diffusion processA conception of the way a stock's price changes that assumes that the price takes on all Direct stock-purchase programsThe purchase by investors of securities directly from the issuer. Disclaimer of opinionAn auditor's statement disclaiming any opinion regarding the company's financial Dividend rightsA shareholders' rights to receive per-share dividends identical to those other shareholders receive. Dollar returnThe return realized on a portfolio for any evaluation period, including (1) the change in market Dollar-weighted rate of returnAlso called the internal rate of return, the interest rate that will make the EBBS - Earnings before the bad stuffAn 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 Equity claimAlso called a residual claim, a claim to a share of earnings after debt obligation have been Equity SecurityAn ownership interest in an enterprise, including preferred and common stock. Ex post returnRelated: Holding period return Ex-rightsIn connection with a rights offering, shares of stock that are trading without the rights attached. Ex-rights dateThe date on which a share of common stock begins trading ex-rights. Exante returnThe expected return of a portfolio based on the expected returns of its component assets and Excess DemandA situation in which demand exceeds supply. Excess return on the market portfolioThe difference between the return on the market portfolio and the Excess returnsAlso called abnormal returns, returns in excess of those required by some asset pricing model. Exchangeable Securitysecurity that grants the security holder the right to exchange the security for the Expected future returnThe return that is expected to be earned on an asset in the future. Also called the Expected returnThe return expected on a risky asset based on a probability distribution for the possible rates Expected ReturnThe total amount of money (return) an investor anticipates to receive from an investment. Expected return-beta relationshipImplication of the CAPM that security risk premiums will be Expected return on investmentThe 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 Fixed-dollar securityA nonnegotiable debt security that can be redeemed at some fixed price or according to Fixed-income securityA security that pays a specified cash flow over a floating-rate securitysecurity paying dividends or interest that vary with short-term interest rates. Forward deliveryA 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 principlesThe 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 returnAlso called the time weighted rate of return, a measure of the compounded rate of Good deliveryA delivery in which everything - endorsement, any necessary attached legal papers, etc. - is in Good delivery and settlement proceduresRefers to PSA Uniform Practices such as cutoff times on delivery Growth phaseA 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. |