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Definition of Regulation M
Fed regulation currently requiring member banks to hold reserves against their net borrowings
Fed regulation currently that required member banks to hold reserves against their net
Schedule of depreciation rates allowed for tax purposes.
Coverage 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.
Provides additional financial security should an insured person be dismembered or lose the use of a limb as the result of an accident.
Intentional misstatements or omissions of amounts or disclosures in
The period of time for which financial statements are produced – see also financial year.
The number of days it would take to pay the ending balance
The number of days it would take to collect the ending
The ratio of net credit sales to average accounts receivable, a measure of how
A ratio computed by dividing annual
Cumulative gains or losses reported in shareholders'
The sum of cash, accounts receivable, and short-term marketable
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.
AggRegate demand for goods and services drawn as a function of the level of national income.
A budgeting process using summary-level information to
Aggregate Production Function
An equation determining aggRegate output as a function of aggRegate inputs such as labor and capital.
Total quantity of goods and services supplied.
Aggregate Supply Curve
Combinations of price level and income for which the labor market is in equilibrium. The short-run aggRegate supply curve incorporates information and price/wage inflexibilities in the labor market, whereas the long-run aggRegate supply curve does not.
Process in corporate financial planning whereby the smaller investment proposals of each of the
Annualized holding period return
The annual rate of return that when compounded t times, would have
The time between each payment under an annuity.
the 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 allocation
a method of allocating joint cost to joint products using a
Extent to which a company's net assets cover a particular debt obligation, class of preferred stock, or equity position.
A bond indenture restriction that permits additional borrowing on if the ratio of assets to
The ratio of net sales to total assets.
a ratio measuring asset productivity and showing the number of sales dollars generated by each dollar of assets
asset turnover ratio
A broad-gauge ratio computed by dividing annual
Using past data to predict future data.
Average (across-day) measures
An estimation of price that uses the average or representative price of a
Average Amortization Period
The average useful life of a company's collective amortizable asset base.
Average Collection Period
Average number of days necessary to receive cash for the sale of
Average collection period, or days' receivables
The ratio of accounts receivables to sales, or the total
Money owed to the bank in a cheque account where payments exceed receipts.
Gives the lessee the option to purchase the asset at a price below fair market
Bill and Hold Practices
Products that have been sold with an explicit agreement that delivery
The method used for computing the bond-equivalent yield.
Bond equivalent yield
Bond yield calculated on an annual percentage rate method. Differs from annual
The annualized yield to maturity computed by doubling the semiannual yield.
Bond Equivalent Yield
Bond yield calculated on an annual percentage rate method
A passive investment strategy with no active buying and selling of stocks from the
Refers to recouping, or Regaining, invested capital over
Capitalized Cost An expenditure or accrual that is reported as an asset to be amortized against
CASH AND CASH EQUIVALENTS
The balance in a company’s checking account(s) plus short-term or temporary investments (sometimes called “marketable securities”), which are highly liquid.
Cash and equivalents
The value of assets that can be converted into cash immediately, as reported by a
A short-term security that is sufficiently liquid that it may be considered the financial
Temporary investments of currently excess cash in short-term, high-quality
Highly liquid, fixed-income investments with original maturities of three months or less.
Instruments or investments of such high liquidity and safety that they are virtually equal to cash.
Cash flow coverage ratio
The number of times that financial obligations (for interest, principal payments,
The number of cash cycles completed in one year.
An amount that would be accepted in lieu of a chance at a possible higher, but
A member firm of a clearing house. Each clearing member must also be a member of the
A transaction in which the purchaser's intention is to reduce or eliminate a short position in
Common stock equivalent
A convertible security that is traded like an equity issue because the optioned
Common stock/other equity
Value of outstanding common shares at par, plus accumulated retained
The length of the time period (for example, a quarter in the case of quarterly
the time between each interest computation
Conflict between bondholders and stockholders
These two groups may have interests in a corporation that
A 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 Reserves
An overly aggressive accrual of operating expenses and the creation of
Corporate taxable equivalent
Rate of return required on a par bond to produce the same after-tax yield to
Coupon equivalent yield
True interest cost expressed on the basis of a 365-day year.
The purchase of a contract to offset a previously established short position.
Ratios used to test the adequacy of cash flows generated through earnings for purposes of
Coverdell Education IRA
A form of individual retirement account whose earnings
A short call option position in which the writer owns the number of shares of the underlying
Covered call writing strategy
A strategy that involves writing a call option on securities that the investor
Covered interest arbitrage
A portfolio manager invests dollars in an instrument denominated in a foreign
Covered or hedge option strategies
Strategies that involve a position in an option as well as a position in the
A put option position in which the option writer also is short the corresponding stock or has
The length of time for which the customer is granted credit.
Critical Growth Periods
Times in a company's history when growth is essential and without which survival of the business might be in jeopardy.
One corporation holds shares in another firm.
The return at which two alternative projects have the same net present value.
An order to buy or sell stock that automatically expires if it can't be executed on the day it is entered.
Refers to establishing and liquidating the same position or positions within one day's trading.
Days in receivables
Average collection period.
Days' sales in inventory ratio
The average number of days' worth of sales that is held in inventory.
Days' sales outstanding
Average collection period.
Measures the number days' worth of sales in accounts receivable (accounts receivable
Debt-service coverage ratio
Earnings before interest and income taxes plus one-third rental charges, divided
Direct stock-purchase programs
The purchase by investors of securities directly from the issuer.
The period during which a customer can deduct the discount from the net amount of the bill
Discounted payback period rule
An investment decision rule in which the cash flows are discounted at an
Doctrine of sovereign immunity
Doctrine that says a nation may not be tried in the courts of another country
Dollar Cost Averaging
A 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
Domestic International Sales Corporation (DISC)
A U.S. corporation that receives a tax incentive for
Part of a nation's internal market representing the mechanisms for issuing and trading
Specialized banking institutions, authorized and chartered by the Federal Reserve Board
Electronic Federal Tax Payment Systems (EFTPS)
An electronic funds transfer system used by businesses to remit taxes to the government.
Those holding shares of the firm's equity.
Equivalent annual annuity
The equivalent amount per year for some number of years that has a present
Equivalent annual benefit
The equivalent annual annuity for the net present value of an investment project.
Equivalent annual cash flow
Annuity with the same net present value as the company's proposed investment.
Equivalent annual cost
The equivalent cost per year of owning an asset over its entire life.
equivalent annual cost
The cost per period with the same present value as the cost of buying and operating a machine.
Equivalent bond yield
Annual yield on a short-term, non-interest bearing security calculated so as to be
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