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Definition of SEC
The securities and Exchange Commission, the primary federal regulatory agency of the securities
See securities and Exchange Commission.
Bond or note secured by assets of company.
A security that is collateralized by loans, leases, receivables, or installment contracts
A 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.
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
A security that can be converted into common stock at the option of the security holder,
A statistical methodology applied to a set of firms at a particular point in time.
IOUs created through loan-type transactions - commercial paper, bank CDs, bills, bonds, and
A security representing a debt relationship with an enterprise, including a government
A financial security, such as an option, or future, whose value is derived in part from the
Non-interest-bearing money market instruments that are issued at a discount and
A federal Act that sets minimum operational and funding standards for employee benefit
An ownership interest in an enterprise, including preferred and common stock.
security that grants the security holder the right to exchange the security for the
Instruments exempt from the registration requirements of the securities Act of 1933 or the
securities issued by corporations and agencies created by the U.S. government,
A nonnegotiable debt security that can be redeemed at some fixed price or according to
A security that pays a specified cash flow over a
security paying dividends or interest that vary with short-term interest rates.
Negotiable U.S. Treasury securities.
A debt security for which the investing entity has both the positive
The security to which a warrant is attached.
A convertible security whose optioned common stock is trading in a middle range, causing
spread The spread between the interest rate offered in two sectors of the bond market for
Intramarket sector spread
The spread between two issues of the same maturity within a market sector. For
Manufactured housing securities (MHSs)
Loans on manufactured homes - that is, factory-built or
The classifications of bonds by issuer characteristics, such as state government, corporate, or utility.
An easily traded investment, such as treasury bills, which is
Monthly income preferred security (MIP)
Preferred stock issued by a subsidiary located in a tax haven.
securities backed by a pool of mortgage loans.
Mortgage-Backed Securities Clearing Corporation
A wholly owned subsidiary of the Midwest Stock
Mortgage pass-through security
Also called a passthrough, a security created when one or more mortgage
A debt or equity security for which there is no posted price or bidand-
A pool of fixed-income securities backed by a package of assets (i.e. mortgages)
An instrument such as a stock or bond for which payments depend only on the financial
Project loan securities
securities backed by a variety of FHA-insured loan types - primarily multi-family
Public Securities Administration (PSA)
The trade association for primary dealers in U.S. government
Second pass regression
A cross-sectional regression of portfolio returns on betas. The estimated slope is the
1) Procedure for selling blocks of seasoned issues of stocks.
The market where securities are traded after they are initially offered in the primary
The market where securities are exchanged between investors.
Market in which already issued securities are traded among investors.
New security issues are first sold directly to the public by the issuing firm or the government. After this initial sale, the owners of the securities can trade them among themselves or others; such activity is said to take place on the secondary market.
In investment terminology, the market in which securities are traded after they have been issued by corporations. When a company sells a new issue of securities, the transaction is considered a "primary market transaction".
United States Department of Treasury regulations governing transfer prices.
Section 83(b) Election
The decision by an employee to recognize taxable income
Refers to a group of securities that are similar with respect to maturity, type, rating, industry, and/or coupon.
Debt that, in the event of default, has first claim on specified assets.
Debt that has first claim on specified collateral in the event of default.
secured loan or line of credit
A lump sum of funds (loan), or a revolving source of credit with a pre-established limit (line of credit), for which the customer must provide collateral.
A general term for stock, bonds, or other other financial assets.
Securities and Exchange Commission (SEC)
The federal agency that
Securities and Exchange Commission (SEC)
Federal agency responsible for regulation of securities markets in the United
Securities and Exchange Commission (SEC)
A federal agency that administers securities legislation,
Securities & Exchange Commission
The sec is a federal agency that regulates the U.S.financial markets.
The process of creating a passthrough, such as the mortgage pass-through security, by which
The pooling and repackaging of similar items into marketable securities that can be sold to investors.
Piece of paper that proves ownership of stocks, bonds and other investments.
Either the collateral on a loan, or some type of equity ownership or debt, such
A share or an interest in a property or an enterprise such as a stock certificate or a bond.
Collateral offered by a borrower to a lender to secure a loan.
Security characteristic line
A plot of the excess return on a security over the risk-free rate as a function of
Security deposit (initial)
Synonymous with the term margin. A cash amount of funds that must be deposited
Security deposit (maintenance)
Related: Maintenance margin security market line (SML). A description of
Security market line
Line representing the relationship between expected return and market risk.
Security Market Line
A graph illustrating the equilibrium relationship between the
security market line
Relationship between expected return and beta.
Security selection decision
Choosing the particular securities to include in a portfolio.
The monetary value placed on security by a lender in determining the extent to which it can make loans against such security.
Self-Employment Contributions Act (SECA)
A federal Act requiring self-employed business owners to pay the same total tax rates for Social security and
Social Security Act of 1935
A federal Act establishing Old Age and Survivor’s
Stripped mortgage-backed securities (SMBSs)
securities that redistribute the cash flows from the
The municipal bond market where state and local governments raise funds. Bonds issued
A debt or equity security bought and held for sale in the near term to generate income on short-term price changes.
securities issued by the U.S. Department of the Treasury.
Options: the security subject to being purchased or sold upon exercise of an option
Debt that does not identify specific assets that can be taken over by the debtholder in case of default.
Variable price security
A security, such as stocks or bonds, that sells at a fluctuating, market-determined price.
Annual report required by the sec each year. Provides a comprehensive overview of a company's state
The percent of a mutual fund's assets used to defray marketing and distribution expenses. The
Mutual funds that do not charge an upfront or back-end commission, but instead take out up to
Abusive Earnings Management
A characterization used by the securities and Exchange
(1) The estimated useful life of the fixed asset being depreciated is
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 and Auditing Enforcement Release (AAER)
Administrative proceedings or litigation releases that entail an accounting or auditing-related violation of the securities laws.
The amount of interest accumulated on a debt security between
Accumulated Other Comprehensive Income
Cumulative gains or losses reported in shareholders'
A ratio that shows how well a company could pay its current debts using only its most liquid or “quick” assets. It’s a more pessimistic—but also realistic—measure of safety than the current ratio, because it ignores sluggish, hard-toliquidate current assets like inventory and notes receivable. Here’s the formula:
Adjusted Cash Flow Provided by Continuing Operations
Cash flow provided by operating
Federal agency securities.
Mortgage pass-through securities whose principal and interest payments are
An arrangement whereby a security issue is canceled if the underwriter is unable
securities certificates issued in the U.S. by a transfer agent acting on behalf of the foreign
American Stock Exchange (AMEX)
The second-largest stock exchange in the United States. It trades
This term has two quite different meanings. First, it may
Cost of a security adjusted for the amortization of any purchase premium or
Yearly record of a publicly held company's financial condition. It includes a description of the
Specific sections and rules of the 1933 Act and 1934 Act that are
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