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Financial Terms | |
Registrar |
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Definition of RegistrarRegistrarFinancial institution appointed to record issue and ownership of company securities.
Related Terms:Asset-Backed SecuritiesBond or note secured by assets of company. Bellwether issuesRelated:Benchmark issues. Benchmark issuesAlso called on-the-run or current coupon issues or bellwether issues. In the secondary Blue-chip companyLarge and creditworthy company. Book-entry securitiesThe 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 Changes in Financial PositionSources of funds internally provided from operations that alter a company's Cheapest to deliver issueThe acceptable Treasury security with the highest implied repo rate; the rate that a ![]() chief financial officer (CFO)Officer who oversees the treasurer and controller and sets overall Financial strategy. Company AcquisitionsAssets acquired to create money. May include plant, machinery and equipment, shares of another company etc. company cost of capitalExpected rate of return demanded by investors in a company, determined by the average risk of the company’s assets and operations. Company-specific riskRelated: Unsystematic risk Companyspecific RiskSee asset-specific risk Corporate financial managementThe application of Financial principals within a corporation to create and Corporate financial planningFinancial planning conducted by a firm that encompasses preparation of both Cost company arrangementArrangement whereby the shareholders of a project receive output free of costs of financial distressCosts arising from bankruptcy or distorted business decisions before bankruptcy. ![]() Country financial riskThe ability of the national economy to generate enough foreign exchange to meet Current-coupon issuesRelated: Benchmark issues Current issueIn Treasury securities, the most recently auctioned issue. Trading is more active in current Date of recordDate on which holders of record in a firm's stock ledger are designated as the recipients of Debt securitiesIOUs 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 Discount securitiesNon-interest-bearing money market instruments that are issued at a discount and Dual-currency issuesEurobonds that pay coupon interest in one currency but pay the principal in a different Dupont system of financial controlHighlights 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. Euroequity issuessecurities sold in the Euromarket. That is, securities initially sold to investors Exempt securitiesInstruments exempt from the registration requirements of the securities Act of 1933 or the External Financial StatementsCorporate Financial statements that have been reported on by an external independent accountant. Federal agency securitiessecurities issued by corporations and agencies created by the U.S. government, Federally related institutionsArms of the federal government that are exempt from SEC registration and Finance Companycompany engaged in making loans to individuals or businesses. Unlike a bank, it does not receive deposits from the public. Financial accountingThe production of Financial statements, primarily for those interested parties who are external to the business. financial accountinga discipline in which historical, monetary Financial analystsAlso called securities analysts and investment analysts, professionals who analyze Financial assetsClaims on real assets. financial assetsClaims to the income generated by real assets. Also called securities. Financial AssistanceEconomic 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. financial budgeta plan that aggregates monetary details Financial controlThe management of a firm's costs and expenses in order to control them in relation to Financial CovenantA 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 CovenantsA 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. Financial distressEvents preceding and including bankruptcy, such as violation of loan contracts. Financial distress costsLegal and administrative costs of liquidation or reorganization. Also includes Financial engineeringCombining or dividing existing instruments to create new Financial products. Financial futureA contract entered into now that provides for the delivery of a specified asset in exchange financial incentivea monetary reward provided for performance Financial IncentiveAn expression of economic benefit that motivates behavior that might otherwise not take place. Financial intermediariesinstitutions that provide the market function of matching borrowers and lenders or financial intermediaryFirm that raises money from many small investors and provides financing to businesses or other Financial IntermediaryAny institution, such as a bank, that takes deposits from savers and loans them to borrowers. Financial IntermediationThe process whereby Financial intermediaries channel funds from lender/savers to borrower/spenders. Financial leaseLong-term, non-cancelable lease. Financial LeaseLease 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. Financial leverageUse of debt to increase the expected return on equity. Financial leverage is measured by financial leverageThe equity (ownership) capital of a business can serve financial leverageDebt financing amplifies the effects of changes in operating income on the returns to stockholders. Financial leverage clienteleA group of investors who have a preference for investing in firms that adhere to Financial leverage ratiosRelated: capitalization ratios. Financial marketAn organized institutional structure or mechanism for creating and exchanging Financial assets. financial marketsMarkets in which Financial assets are traded. Financial Numbers GameThe use of creative accounting practices to alter a Financial statement Financial objectivesObjectives of a Financial nature that the firm will strive to accomplish during the period Financial planA Financial blueprint for the Financial future of a firm. Financial planningThe process of evaluating the investing and financing options available to a firm. It Financial PositionStatus of a firm's assets, liabilities, and equity accounts as of a certain time, as shown in its Financial statement. Financial pressThat portion of the media devoted to reporting Financial news. Financial ratioThe result of dividing one Financial statement item by another. Ratios help analysts interpret financial reports and statementsFinancial means having to do with Financial reports or statementsThe Profit and Loss account, Balance Sheet and Cash Flow statement of a business. Financial riskThe risk that the cash flow of an issuer will not be adequate to meet its Financial obligations. financial riskRisk to shareholders resulting from the use of debt. financial slackReady access to cash or debt financing. Financial Trend AnalysisProcess of analyzing Financial statements of a company for any continuing relationship. Financial yearThe accounting period adopted by a business for the production of its Financial statements. Fraudulent Financial ReportingIntentional misstatements or omissions of amounts or disclosures Future-Oriented Financial InformationInformation 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. Government securitiesNegotiable U.S. Treasury securities. Holder-of-record dateThe date on which holders of record in a firm's stock ledger are designated as the Holding companyA corporation that owns enough voting stock in another firm to control management and Institutional investorsOrganizations that invest, including insurance companies, depository institutions, InstitutionalizationThe gradual domination of Financial markets by institutional investors, as opposed to Institutionally Induced UnemploymentUnemployment 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. Insurance CompanyA firm licensed to sell insurance to the public. Intercompany loanLoan made by one unit of a corporation to another unit of the same corporation. Intercompany transactionTransaction carried out between two units of the same corporation. Inventory issueA transaction used to record the reduction in inventory from a location, IssueA particular Financial asset. IssueWhen an item is approved and released for sale, or when a policy or sales contract is accepted. Issue AgeAge of an insured as at the policy issue date, using "age nearest" next birthday formula. Issue dateThe date a security is first offered for sale. That date usually Issue DateDate on which a policy is approved. Issued share capitalTotal amount of shares that are in issue. Related: outstanding shares. Issued sharesThe number of shares that the company has sold to the public. issued sharesShares that have been issued by the company. Related to : financial, finance, business, accounting, payroll, inventory, investment, money, inventory control, stock trading, financial advisor, tax advisor, credit. |