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Financial Terms | |
Regulation D |
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Definition of Regulation DRegulation DFed regulation currently that required member banks to hold reserves against their net
Related Terms:Accelerated cost recovery system (ACRS)Schedule of depreciation rates allowed for tax purposes. Accidental Death and DismembermentCoverage that provides a lump-sum payment to you or your survivors if an accident results in the loss of a limb, paralysis or your death. Accidental Dismemberment: (Credit Insurance)Provides additional financial security should an insured person be dismembered or lose the use of a limb as the result of an accident. Accounting periodThe period of time for which financial statements are produced – see also financial year. Accounts Payable Days (A/P Days)The number of days it would take to pay the ending balance Accounts Receivable Days (A/R Days)The number of days it would take to collect the ending Accounts receivable turnoverThe ratio of net credit sales to average accounts receivable, a measure of how ![]() accounts receivable turnover ratioA ratio computed by dividing annual Accumulated Other Comprehensive IncomeCumulative gains or losses reported in shareholders' Annualized holding period returnThe annual rate of return that when compounded t times, would have Annuity PeriodThe time between each payment under an annuity. applied overheadthe amount of overhead that has been assigned to Work in Process Inventory as a result of productive activity; credits for this amount are to an overhead account approximated net realizable value at split-off allocationa method of allocating joint cost to joint products using a Asset CoverageExtent to which a company's net assets cover a particular debt obligation, class of preferred stock, or equity position. Asset-coverage testA bond indenture restriction that permits additional borrowing on if the ratio of assets to Asset turnoverThe ratio of net sales to total assets. ![]() asset turnovera ratio measuring asset productivity and showing the number of sales dollars generated by each dollar of assets asset turnover ratioA broad-gauge ratio computed by dividing annual Average (across-day) measuresAn estimation of price that uses the average or representative price of a Average Amortization PeriodThe average useful life of a company's collective amortizable asset base. Average Collection PeriodAverage number of days necessary to receive cash for the sale of Average collection period, or days' receivablesThe ratio of accounts receivables to sales, or the total Bank overdraftMoney owed to the bank in a cheque account where payments exceed receipts. Bargain-purchase-price optionGives the lessee the option to purchase the asset at a price below fair market Bill and Hold PracticesProducts that have been sold with an explicit agreement that delivery Buy-and-hold strategyA passive investment strategy with no active buying and selling of stocks from the capital recoveryRefers to recouping, or regaining, invested capital over Capitalized Cost An expenditure or accrual that is reported as an asset to be amortized againstfuture-period revenue. Cash flow coverage ratioThe number of times that financial obligations (for interest, principal payments, Cash TurnoverThe number of cash cycles completed in one year. Clearing memberA member firm of a clearing house. Each clearing member must also be a member of the 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 Compounding periodThe length of the time period (for example, a quarter in the case of quarterly compounding periodthe time between each interest computation Conflict between bondholders and stockholdersThese two groups may have interests in a corporation that Consortium banksA merchant banking subsidiary set up by several banks that may or may not be of the Controlled foreign corporation (CFC)A foreign corporation whose voting stock is more than 50% owned Cookie Jar ReservesAn overly aggressive accrual of operating expenses and the creation of CoverThe purchase of a contract to offset a previously established short position. Coverage ratiosRatios used to test the adequacy of cash flows generated through earnings for purposes of Coverdell Education IRAA form of individual retirement account whose earnings Covered callA short call option position in which the writer owns the number of shares of the underlying Covered call writing strategyA strategy that involves writing a call option on securities that the investor Covered interest arbitrageA portfolio manager invests dollars in an instrument denominated in a foreign Covered or hedge option strategiesStrategies that involve a position in an option as well as a position in the Covered PutA put option position in which the option writer also is short the corresponding stock or has Credit periodThe length of time for which the customer is granted credit. Critical Growth PeriodsTimes in a company's history when growth is essential and without which survival of the business might be in jeopardy. Cross holdingsOne corporation holds shares in another firm. Crossover rateThe return at which two alternative projects have the same net present value. Day orderAn order to buy or sell stock that automatically expires if it can't be executed on the day it is entered. Day tradingRefers to establishing and liquidating the same position or positions within one day's trading. Days in receivablesAverage collection period. Days' sales in inventory ratioThe average number of days' worth of sales that is held in inventory. Days' sales outstandingAverage collection period. Days StatisticsMeasures the number days' worth of sales in accounts receivable (accounts receivable Debt-service coverage ratioEarnings before interest and income taxes plus one-third rental charges, divided Direct stock-purchase programsThe purchase by investors of securities directly from the issuer. Discount periodThe period during which a customer can deduct the discount from the net amount of the bill Discounted payback period ruleAn investment decision rule in which the cash flows are discounted at an Doctrine of sovereign immunityDoctrine that says a nation may not be tried in the courts of another country Dollar Cost AveragingA way of smoothing out your investment deposits by investing regularly. Instead of making one large deposit a year into your RRSP, you make smaller regular monthly deposits. If you are buying units in a mutual fund or segregated equity fund, you would end up buying more units in the month that values were low and less units in the month that values were higher. By spreading out your purchases, you don't have to worry about buying at the right time. dollar days (of inventory)a measurement of the value of inventory for the time that inventory is held Electronic Federal Tax Payment Systems (EFTPS)An electronic funds transfer system used by businesses to remit taxes to the government. EquityholdersThose holding shares of the firm's equity. European Monetary System (EMS)An exchange arrangement formed in 1979 that involves the currencies Evaluation periodThe time interval over which a money manager's performance is evaluated. Excess reservesAny excess of actual reserves above required reserves. Excess Reservesreserves of commercial banks in excess of those they are legally required to hold. Exposure nettingOffsetting exposures in one currency with exposures in the same or another currency, Extended Amortization PeriodAn amortization period that continues beyond a long-lived asset's economic useful life. Extended Amortization PeriodsAmortizing capitalized expenditures over estimated useful lives that are unduly optimistic. Factory overheadAll the costs incurred during the manufacturing process, minus the FedSee Federal Reserve System. Federal agency securitiesSecurities issued by corporations and agencies created by the U.S. government, Federal credit agenciesAgencies of the Federal government set up to supply credit to various classes of Federal Deposit Insurance Corporation (FDIC)A Federal institution that insures bank deposits. Federal Employer Identification NumberA unique identification number issued Federal Financing BankA Federal institution that lends to a wide array of Federal credit agencies funds it Federal fundsNon-interest bearing deposits held in reserve for depository institutions at their district Federal Federal funds marketThe market where banks can borrow or lend reserves, allowing banks temporarily Federal funds rateThis is the interest rate that banks with excess reserves at a Federal Reserve district bank Federal Funds RateThe interest rate at which banks lend deposits at the Federal Reserve to one another overnight. Federal Home Loan BanksThe institutions that regulate and lend to savings and loan associations. The Federal Insurance Contributions Act of 1935 (FICA)A Federal Act authorizing the government to collect Social Security and Medicare payroll taxes. Federal Open Market Committee (FOMC)Fed committee that makes decisions about open-market operations. Federal Reserve BanksThe twelve district banks in the Federal Reserve System. Federal Reserve BoardBoard of Governors of the Federal Reserve System. Federal Reserve SystemThe central bank of the U.S., established in 1913, and governed by the Federal Federal Reserve SystemThe central banking authority responsible for monetary policy in the United States. Federal Reserve (the Fed)The central bank in the United States, responsible for setting interest rates. Federal Unemployment Tax Act (FUTA)A Federal Act requiring employers to pay a tax on the wages paid to their employees, which is then used to create a Federally related institutionsArms of the Federal government that are exempt from SEC registration and FedwireA wire transfer system for high-value payments operated by the Federal Reserve System. Firm's net value of debtTotal firm value minus total firm debt. First notice dayThe first day, varying by contracts and exchanges, on which notices of intent to deliver First To Die CoverageThis means that there are two or more life insured on the same policy but the death benefit is paid out on the first death only. If two or more persons at the same address are purchasing life insurance at the same time, it is wise to compare the cost of this kind of coverage with individual policies having a multiple policy discount. Fixed asset turnover ratioThe ratio of sales to fixed assets. Fixed Assets Turnover RatioA measure of the utilization of a company's fixed assets to Related to : financial, finance, business, accounting, payroll, inventory, investment, money, inventory control, stock trading, financial advisor, tax advisor, credit. |