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Definition of SKU
Acronym for Stock Keeping Unit, which is an item used at a single location.
The ability to safely stack multiple layers of the same sku on top of
an amount or percentage deducted from an equity interest to reflect lack of marketability.
model for calculating DLOM for minority interests r the discount rate
A merger or consolidation in which an acquirer purchases the acquiree's Stock.
Publicly traded issues that may be collateralized by mortgages and MBSs.
The second-largest Stock exchange in the United States. It trades
Dollar deposits held in Singapore or other Asian centers.
Also called surplus management, the task of managing funds of a financial
The decision regarding how an institution's funds should be distributed among the
Floating rate preferred Stock, the dividend on which is adjusted every
Checks deposited by a company that have not yet been cleared.
The probability of not achieving a portfolio expected return.
The beta of a Stock is determined as follows:
A steep and rapid increase in price followed by a steep and rapid drop. This is an indicator seen
decision Allocation of invested funds between risk-free assets versus the risky portfolio.
Temporary investments of currently excess cash in short-term, high-quality
These are securities that represent equity ownership in a company. Common shares let an
Common stock/other equity
Value of outstanding common shares at par, plus accumulated retained
Common stock equivalent
A convertible security that is traded like an equity issue because the optioned
Common stock market
The market for trading equities, not including preferred Stock.
Common stock ratios
Ratios that are designed to measure the relative claims of Stockholders to earnings
Conflict between bondholders and stockholders
These two groups may have interests in a corporation that
Contingent pension liability
Under ERISA, the firm is liable to the plan participants for up to 39% of the net
Convertible exchangeable preferred stock
Convertible preferred Stock that may be exchanged, at the
Convertible preferred stock
Preferred Stock that can be converted into common Stock at the option of the holder.
In the balance of payments, counterpart items are analogous to unrequited transfers in the
Cumulative preferred stock
Preferred Stock whose dividends accrue, should the issuer not make timely
Cumulative probability distribution
A function that shows the probability that the random variable will
Direct stock-purchase programs
The purchase by investors of securities directly from the issuer.
Dividend yield (Stocks)
Indicated yield represents annual dividends divided by current Stock price.
Doctrine of sovereign immunity
Doctrine that says a nation may not be tried in the courts of another country
Dynamic asset allocation
An asset allocation strategy in which the asset mix is mechanistically shifted in
Employee stock fund
A firm-sponsored program that enables employees to purchase shares of the firm's
Employee stock ownership plan (ESOP)
A company contributes to a trust fund that buys Stock on behalf of
European Currency Unit (ECU)
An index of foreign exchange consisting of about 10 European currencies,
Exchange of stock
Acquisition of another company by purchase of its Stock in exchange for cash or shares.
Forward looking multiple
A truncated expression for a P/E ratio that is based on forward (expected)
Future investment opportunities
The options to identify additional, more valuable investment opportUnities
Futures contract multiple
A constant, set by an exchange, which when multiplied by the futures price gives
OpportUnity to invest in profitable projects.
Common Stock of a company that has an opportUnity to invest money and earn more than the
Common Stock with a high dividend yield and few profitable investment opportUnities.
Privately placed common Stock, so-called because the SEC requires a letter from the purchaser
A financial obligation, or the cash outlay that must be made at a specific time to satisfy the
Liability funding strategies
Investment strategies that select assets so that cash flows will equal or exceed
An interest rate swap used to alter the cash flow characteristics of an institution's liabilities so
Limitation of possible loss to what has already been invested.
A security, such as a call option, in which the owner can only lose his initial
Stocks that are traded on an exchange.
A security, such as a call option, in which the owner can only lose his initial investment.
Stocks that are traded on an exchange.
Margin account (Stocks)
A leverageable account in which Stocks can be purchased for a combination of
A negotiable security is said to have good marketability if there is an active secondary market
Multiple rates of return
More than one rate of return from the same project that make the net present value
The estimated relationship between a dependent variable and more than one explanatory variable.
Another name for price/earnings ratios.
Multiple-discriminant analysis (MDA)
Statistical technique for distinguishing between two groups on the
Under the GNMA-II program, pools formed through the aggregation of individual
Net present value of growth opportunities
A model valuing a firm in which net present value of new
New York Stock Exchange (NYSE)
Also known as the Big Board or The Exhange. More than 2,00 common
Non-cumulative preferred stock
Preferred Stock whose holders must forgo dividend payments when the
Nondiversifiability of human capital
The difficulty of diversifying one's human capital (the unique
Normal probability distribution
A probability distribution for a continuous random variable that is forms a
Opportunity cost of capital
Expected return that is foregone by investing in a project rather than in
The difference in the performance of an actual investment and a desired investment
The possible expected return and standard deviation pairs of all portfolios that can be
Options contract multiple
A constant, set at $100, which when multiplied by the cash index value gives the
In the balance of payments, other capital is a residual category that groups all the capital
Other current assets
Value of non-cash assets, including prepaid expenses and accounts receivable, due
Other long term liabilities
Value of leases, future employee benefits, deferred taxes and other obligations
Amount of funds generated during the period from operations by sources other than
P/E ratio (PE ratio / multiple)
Assume XYZ Co. sells for $25.50 per share and has earned $2.55 per share this year; $25. 50 = 10
Philadelphia Stock Exchange (PHLX)
A securities exchange where American and European foreign
Policy asset allocation
A long-term asset allocation method, in which the investor seeks to assess an
Portfolio opportunity set
The expected return/standard deviation pairs of all portfolios that can be
Preferred equity redemption stock (PERC)
Preferred Stock that converts automatically into equity at a
A security that ranks junior to preferred Stock but senior to common Stock in the right to
A security that shows ownership in a corporation and gives the holder a claim, prior to the
Preferred stock agreement
A contract for preferred Stock.
Present value of growth opportunities (NPV)
Net present value of investments the firm is expected to make
The relative likelihood of a particular outcome among all possible outcomes.
Probability density function
The probability function for a continuous random variable.
Also called a probability function, a function that describes all the values that the random variable can
A function that assigns a probability to each and every possible outcome.
The present value of the future cash flows divided by the initial investment. Also called
Ratios that focus on the profitability of the firm. Profit margins measure performance
Repurchase of stock
Device to pay cash to firm's shareholders that provides more preferable tax treatment
Reverse stock split
A proportionate decrease in the number of shares, but not the value of shares of Stock
A probability used to determine a "sure" expected value (sometimes called a
Single country fund
A mutual fund that invests in individual countries outside the United States.
Single factor model
A model of security returns that acknowledges only one common factor.
Single index model
A model of Stock returns that decomposes influences on returns into a systematic factor,
Related: market model
A bond that will make only one payment of principal and interest.
Single-premium deferred annuity
An insurance policy bought by the sponsor of a pension plan for a single
Ownership of a corporation which is represented by shares which represent a piece of the corporation's
Payment of a corporate dividend in the form of Stock rather than cash. The Stock dividend
Formal organizations, approved and regulated by the Securities and Exchange Commission
A firm's repurchase of outstanding shares of its common Stock.
An active portfolio management technique that focuses on advantageous selection of
Balance sheet item that includes the book value of ownership in the corporation. It
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