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Definition of Registrar
Financial institution appointed to record issue and ownership of company securities.
Bond or note secured by assets of company.
Also called on-the-run or current coupon issues or bellwether issues. In the secondary
Large and creditworthy company.
The Treasury and federal agencies are moving to a book-entry system in which securities are not represented by engraved pieces of paper but are maintained in computerized records at the
Sources of funds internally provided from operations that alter a company's
The acceptable Treasury security with the highest implied repo rate; the rate that a
Officer who oversees the treasurer and controller and sets overall Financial strategy.
Assets acquired to create money. May include plant, machinery and equipment, shares of another company etc.
Expected rate of return demanded by investors in a company, determined by the average risk of the company’s assets and operations.
Related: Unsystematic risk
See asset-specific risk
The application of Financial principals within a corporation to create and
Financial planning conducted by a firm that encompasses preparation of both
Arrangement whereby the shareholders of a project receive output free of
costs of financial distress
Costs arising from bankruptcy or distorted business decisions before bankruptcy.
Country financial risk
The ability of the national economy to generate enough foreign exchange to meet
Related: Benchmark issues
In Treasury securities, the most recently auctioned issue. Trading is more active in current
Date of record
Date on which holders of record in a firm's stock ledger are designated as the recipients of
IOUs created through loan-type transactions - commercial paper, bank CDs, bills, bonds, and
Depository Trust Company (DTC)
DTC is a user-owned securities depository which accepts deposits of
Non-interest-bearing money market instruments that are issued at a discount and
Eurobonds that pay coupon interest in one currency but pay the principal in a different
Dupont system of financial control
Highlights the fact that return on assets (ROA) can be expressed in terms
Emerging Issues Task Force (EITF)
A special committee of the Financial Accounting Standards Board established to reach consensus of how to account for new and unusual Financial transactions that have the potential for creating differing Financial reporting practices.
Emerging Issues Task Force (EITF)
A separate committee within the Financial Accounting Standards Board composed of 13 members representing CPA firms and preparers of Financial statements
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.
securities sold in the Euromarket. That is, securities initially sold to investors
Instruments exempt from the registration requirements of the securities Act of 1933 or the
External Financial Statements
Corporate Financial statements that have been reported on by an external independent accountant.
Federal agency securities
securities issued by corporations and agencies created by the U.S. government,
Federally related institutions
Arms of the federal government that are exempt from SEC registration and
company engaged in making loans to individuals or businesses. Unlike a bank, it does not receive deposits from the public.
The production of Financial statements, primarily for those interested parties who are external to the business.
a discipline in which historical, monetary
Also called securities analysts and investment analysts, professionals who analyze
Claims on real assets.
Claims to the income generated by real assets. Also called securities.
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 plan that aggregates monetary details
The management of a firm's costs and expenses in order to control them in relation to
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.
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.
Events preceding and including bankruptcy, such as violation of loan contracts.
Financial distress costs
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
a monetary reward provided for performance
An expression of economic benefit that motivates behavior that might otherwise not take place.
institutions that provide the market function of matching borrowers and lenders or
Firm that raises money from many small investors and provides financing to businesses or other
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.
Long-term, non-cancelable lease.
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.
Use of debt to increase the expected return on equity. Financial leverage is measured by
The equity (ownership) capital of a business can serve
Debt financing amplifies the effects of changes in operating income on the returns to stockholders.
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.
Markets in which Financial assets are traded.
Financial Numbers Game
The use of creative accounting practices to alter a Financial statement
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
Status of a firm's assets, liabilities, and equity accounts as of a certain time, as shown in its Financial statement.
That portion of the media devoted to reporting Financial news.
The result of dividing one Financial statement item by another. Ratios help analysts interpret
financial reports and statements
Financial means having to do with
Financial reports or statements
The Profit and Loss account, Balance Sheet and Cash Flow statement of a business.
The risk that the cash flow of an issuer will not be adequate to meet its Financial obligations.
Risk to shareholders resulting from the use of debt.
Ready access to cash or debt financing.
Financial Trend Analysis
Process of analyzing Financial statements of a company for any continuing relationship.
The accounting period adopted by a business for the production of its Financial statements.
Fraudulent Financial Reporting
Intentional misstatements or omissions of amounts or disclosures
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.
Negotiable U.S. Treasury securities.
The date on which holders of record in a firm's stock ledger are designated as the
A corporation that owns enough voting stock in another firm to control management and
Organizations that invest, including insurance companies, depository institutions,
The gradual domination of Financial markets by institutional investors, as opposed to
Institutionally Induced Unemployment
Unemployment due to institutional phenomena such as the degree of labor force unionization, the level of discrimination, and government policies such as unemployment insurance programs, minimum wages, or regulations on business.
A firm licensed to sell insurance to the public.
Loan made by one unit of a corporation to another unit of the same corporation.
Transaction carried out between two units of the same corporation.
A transaction used to record the reduction in inventory from a location,
A particular Financial asset.
When an item is approved and released for sale, or when a policy or sales contract is accepted.
Age of an insured as at the policy issue date, using "age nearest" next birthday formula.
The date a security is first offered for sale. That date usually
Date on which a policy is approved.
Issued share capital
Total amount of shares that are in issue. Related: outstanding shares.
The number of shares that the company has sold to the public.
Shares that have been issued by the company.
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