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Definition of Term Sheet
A list of the major points of the proposed financing being offered by an investor.
Also called the statement of financial condition, it is a summary of the assets, liabilities, and
A “snapshot” statement that freezes a company on a particular day, like the last day of the year, and shows the balances in its asset, liability, and stockholders’ equity accounts. It’s governed by the formula:
A financial statement showing the financial position of a business – its assets, liabilities and
One of the basic financial statements; it lists the assets, liabilities, and equity accounts of the company. The Balance sheet is prepared using the balances at the end of a specific day.
A term often used instead of the more formal and correct
A report that summarizes all assets, liabilities, and equity for a company
Financial statement that shows the value of the
A financial report showing the status of a company's assets, liabilities, and owners' equity on a given date.
Total Assets = Total Liabilities + Total Stockholders' Equity
A measure of the goodness of fit of the relationship between the dependent and
a measure of dispersion that
Balance sheet that presents items as a percentage of total assets.
Conditions under which credit is extended by a lender to a borrower.
Liability-matching models that assume that the liability payments and the asset cash
Withdrawal of funds from a financial institution in order to invest them directly.
employee time sheet
a source document that indicates, for each employee, what jobs were worked on during the day and for what amount of time
Euro-medium term note (Euro-MTN)
A non-underwritten Euronote issued directly to the market. Euro-
Institutions that provide the market function of matching borrowers and lenders or
Firm that raises money from many small investors and provides financing to businesses or other
Any institution, such as a bank, that takes deposits from savers and loans them to borrowers.
The process whereby financial intermediaries channel funds from lender/savers to borrower/spenders.
Optional periods of time which the conditions of a contract will be carried out.
spread The spread between the interest rate offered in two sectors of the bond market for
Intermarket spread swaps
An exchange of one bond for another based on the manager's projection of a
An independent third party that may act as a mediator during negotiations.
A good used in producing another good.
Typically 1-10 years.
Investment through a financial institution. Related: disintermediation.
job order cost sheet
a source document that provides virtually
Liquidity theory of the term structure
A biased expectations theory that asserts that the implied forward
In accounting information, one year or greater.
Value of property, equipment and other capital assets minus the depreciation. This is an
An obligation having a maturity of more than one year from the date it was issued. Also
A debt for which payments will be required for a period of more than
Long Term Debt
Liability due in a year or more.
Indicator of financial leverage. Shows long-term debt as a proportion of the
Long-term debt ratio
The ratio of long-term debt to total capitalization.
Long-term debt to equity ratio
A capitalization ratio comparing long-term debt to shareholders' equity.
Long-term financial plan
Financial plan covering two or more years of future operations.
Amount owed for leases, bond repayment and other items due after 1 year.
Bills that are payable in more than one year, such as a mortgage or bonds.
Amounts owing after more than one year.
Longer-Term Fixed Assets
Assets having a useful life greater than one year but the duration of the 'long term' will vary with the context in which the term is applied.
market-value balance sheet
Financial statement that uses the market value of all assets and liabilities.
A corporate debt instrument that is continuously offered to investors over a period of
Financing that is not shown as a liability in a company's balance sheet.
Other long term liabilities
Value of leases, future employee benefits, deferred taxes and other obligations
predetermined overhead rate
an estimated constant charge per unit of activity used to assign overhead cost to production or services of the period; it is calculated by dividing total budgeted annual overhead at a selected level of volume or activity by that selected measure of volume or activity; it is also the standard overhead application rate
The length of time given a borrower by a lender to repay a debt and the frequency of principal payments which the borrower has to meet.
Short-term financial plan
A financial plan that covers the coming fiscal year.
Short-term investment services
Services that assist firms in making short-term investments.
Short-term solvency ratios
Ratios used to judge the adequacy of liquid assets for meeting short-term
Short-term tax exempts
Short-term securities issued by states, municipalities, local housing agencies, and
A computer program that organizes numerical data into rows and columns on a terminal screen,
See term to maturity.
This is usually the duration of a loan.
The period of time during which a financial contract – such as a GIC or a loan – is in force.
The time period during which a policy is in force, or the time it takes for a policy to reach maturity.
Often referred to as bullet-maturity bonds or simply bullet bonds, bonds whose principal is
An interest-earning bank deposit that cannot be withdrawn without penalty until a specific time.
Term Fed Funds
Fed Funds sold for a period of time longer than overnight.
Provides a death benefit only, no build-up of cash value.
A product that provides life coverage for a specified duration typically not beyond the age of 75.
Term life insurance
A contract that provides a death benefit but no cash build-up or investment component.
Term Life Insurance
A plan of insurance which covers the insured for only a certain period of time and not necessarily for his or her entire life. The policy pays a death benefit only if the insured dies during the term.
A bank loan, typically with a floating interest rate, for a specified amount that matures in between
A secured loan made to business concerns for a specific period (normally three to ten years). It is repaid with interest, usually with periodical payments.
Excess of the yields to maturity on long-term bonds over those of short-term bonds.
A repurchase agreement with a term of more than one day.
The relationship between the yields on fixed-interest
Term Structure of Interest Rates
Relationship among interest rates on bonds with different terms to maturity.
Term to maturity
The time remaining on a bond's life, or the date on which the debt will cease to exist and
Term to Maturity
Period of time from the present to the redemption date of a bond.
A closed-end fund that has a fixed termination or maturity date.
Terminal Illness Insurance (Credit Insurance)
Coverage that provides a lump-sum payment should you become terminally ill. The payment is made to your creditors to pay off your debt owing.
The value of a bond at maturity, typically its par value, or the value of an asset (or an entire
Cease all legal obligations under a contract.
Additional pay due to an employee whose employment is
Terms of sale
Conditions on which a firm proposes to sell its goods services for cash or credit.
terms of sale
Credit, discount, and payment terms offered on a sale.
Terms of trade
The weighted average of a nation's export prices relative to its import prices.
Terms of Trade
The quantity of imports that can be obtained for a unit of exports, measured by the ratio of an export price index to an import price index.
Yearly Renewable Term Insurance
Sometimes, simply called YRT, this is a form of term life insurance that may be renewed annually without evidence of insurability to a stated age.
Acurrent liability on the balance sheet, representing short-term obligations
Short-term, non-interest-bearing debts owed to a
A current asset on the balance sheet, representing short-term
book value and book value per share
Generally speaking, these terms
capital investment analysis
Refers to various techniques and procedures
Purchases of goods or services from suppliers on credit to whom the debt is not yet paid. Or a
Current refers to cash and those assets that will be turned
This is typically the accounts payable, short-term notes payable, and
An informal term that refers to the variety of long-term operating
Property, plant, and equipment
This item is comprised of all types of fixed assets
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