|ad hoc discount|
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Definition of ad hoc discount
ad hoc discount
a price concession made under competitive pressure (real or imagined) that does not relate to quantity purchased
The ability to produce a good or service with fewer resources than competitors. See also comparative advantage.
Coverage against accidental death usually payable in addition to base amount of coverage.
In portfolio accounting, a straight-line accumulation of capital gains on discount
A protection against borrower fallout risk in the mortgage pipeline.
Amounts in excess of the par value or stated value that have been paid by the public to acquire stock in the company; synonymous with capital in excess of par.
Any payment received from investors for stock that exceeds
Difference between issue price and par value of stock. Also called capital surplus.
the present value of a finite stream of cash flows for every beginning $1 of cash flow.
Publicly traded issues that may be collateralized by mortgages and MBSs.
Cash flow provided by operating
Net income adjusted to exclude selected nonrecurring and noncash items of reserve, gain, expense, and loss.
Conventional earnings before interest, taxes, depreciation, and amortization (EBITDA) revised to exclude the effects of mainly nonrecurring items of revenue or gain and expense or loss.
Operations Reported income from continuing operations
The net present value analysis of an asset if financed solely by equity
The entries needed at the end of an accounting period to properly state certain account balances.
an organizational unit that performs management activities benefiting the entire organization;
Administrative pricing rules
IRS rules used to allocate income on export sales to a foreign sales corporation.
A payment made by a customer to the company, or by the company to a
A promise to sell an asset before the seller has lined up purchase of the asset. This
Advance material request
Very early orders for materials before the completion
A situation in which market participation is a negative signal.
Allowance for bad debts
An offset to the accounts receivable balance, against which
American Depositary Receipts (ADRs)
Certificates issued by a U.S. depositary bank, representing foreign
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
An account receivable that cannot be collected.
The amount of accounts receivable that is not expected to be collected.
Refers to accounts receivable from credit sales to customers
Balance of Merchandise Trade
The difference between exports and imports of goods.
Balance of trade
Net flow of goods (exports minus imports) between countries.
Balance of Trade
See balance of merchandise trade.
Bank discount basis
A convention used for quoting bids and offers for treasury bills in terms of annualized
Related: Program trades.
Bill of lading
A contract between the exporter and a transportation company in which the latter agrees to
A large trading order, defined on the New York Stock Exchange as an order that consists of
Bonds issued by emerging countries under a debt reduction plan.
A spread strategy in which an investor buys an out-of-the-money put option, financing it by
an activity that is necessary for the operation of the business but for which a customer would not want to pay
Canada Pension Plan (CPP)
A plan that provides retirement and long term disability income benefits to residents of Canadian provinces (excluding Quebec).
Canada Savings Bonds
A bond issued each year by the federal government. These bonds can be cashed in at any time for their full face value.
Agency banks established by Canadian banks in the U.S.
Canadian Deposit Insurance Corporation
Better known as CDIC, this is an organization which insures qualifying deposits and GICs at savings institutions, mainly banks and trust companys, which belong to the CDIC for amounts up to $60,000 and for terms of up to five years. Many types of deposits are not insured, such as mortgage-backed deposits, annuities of duration of more than five years, and mutual funds.
Canadian Life and Health Insurance Association (CLHIA)
An association of most of the life and health insurance companies in Canada that conducts research and compiles information about the life and health insurance industry in Canada.
An incentive offered to purchasers of a firm's product for payment within a specified time
Cash value added (CVA)
A method of investment appraisal that calculates the ratio of the net present value of an
A country has a comparative advantage over another country in the production of good A if to produce a unit of A it forgoes more of the production of good B than would the other country when it produces a unit of good A. Its efficiency in the production of good A relative to its efficiency in the production of good B is greater than is the case for the other country. See also absolute advantage.
The strategies, skills, knowledge, resources or competencies that differentiate a business from its competitors.
computer-aided design (CAD)
a system using computer graphics for product designs
constant-growth dividend discount model
Version of the dividend discount model in which dividends grow at a constant rate.
The process of calculating the present value of a stream of future
cost leadership strategy
a plan to achieve the position in a
The exchange of goods for other goods rather than for cash; barter.
The cumulative, after-tax, prior-year effect of a change in accounting
Cumulative Translation Adjustment (CTA) account
An entry in a translated balance sheet in which gains
Refers to establishing and liquidating the same position or positions within one day's trading.
Dead cat bounce
A small upmove in a bear market.
Dead Peasants Insurance
Also known as "Dead Janitors Insurance", this is the practice, where allowed, in several U.S. states, of numerous well known large American Corporations taking out corporate owned life insurance policies on millions of their regular employees, often without the knowledge or consent of those employees. Corporations profiting from the deaths of their employees [and sometimes ex-employees] have attracted adverse publicity because ultimate death benefits are seldom, even partially passed down to surviving families.
A bond issued with a very low coupon or no coupon and selling at a price far below par
An event that affects the demand for goods in services in the economy.
advertising designed to elicit sales to customers who can be
Referring to the selling price of a bond, a price below its par value. Related: premium.
The percentage amount at which bonds sell below their par value. Also the percentage amount at which a currency sells on the forward market below its current rate on the spot market.
Debt sold for less than its principal value. If a discount bond pays no interest, it is called a
A bond with no coupons, priced below its face value; the return on this bond comes from the difference between its face value and its current price.
The curve of discount rates vs. maturity dates for bonds.
Present value of $1 received at a stated future date.
Present value of a $1 future payment.
The period during which a customer can deduct the discount from the net amount of the bill
the rate of return on investment that would be required by a prudent investor to invest in an asset with a specific level risk. Also, a rate of return used to convert a monetary sum, payable or receivable in the future, into present value.
The interest rate that the Federal Reserve charges a bank to borrow funds when a bank is
The rate of interest used to calculate the present value of a stream
the rate of return used to discount future cash
Interest rate used to compute present values of future cash flows.
The interest rate at which the Fed is prepared to loan reserves to commercial banks.
A rate of return used to convert a monetary sum, payable or receivable in the future, into present value.
Non-interest-bearing money market instruments that are issued at a discount and
Facility provided by the Fed enabling member banks to borrow reserves against collateral
The Federal Reserve facility at which reserves are loaned to banks at the discount rate.
Selling something on a discounted basis is selling below what its value will be at maturity,
Discounted cash flow
A technique that determines the present value of future cash
Discounted Cash Flow
Techniques for establishing the relative worth of a future investment by discounting (at a required rate of return) the expected net cash flows from the project.
Discounted cash flow (DCF)
Future cash flows multiplied by discount factors to obtain present values.
Discounted cash flow (DCF)
A method of investment appraisal that discounts future cash flows to present value using a discount rate, which is the risk-adjusted cost of capital.
discounted cash flow (DCF)
Refers to a capital investment analysis technique
Discounted dividend model (DDM)
A formula to estimate the intrinsic value of a firm by figuring the
Discounted payback period rule
An investment decision rule in which the cash flows are discounted at an
Calculating the present value of a future amount. The process is opposite to compounding.
The process of calculating the present value of a stream of future
the process of reducing future cash flows to present value amounts
Calculating the present value of a future payment.
The process of finding the present value of a series of future cash flows. discounting is the reverse of compounding.
Discounting of Accounts Receivable
Short-term financing in which accounts receivable are used as collateral to secure a loan. The lender does not buy the accounts receivable but simply uses them as collateral for the loan. Also called pledging of accounts receivable.
dividend discount model
Computation of today’s stock price which states that share value equals the present value of all expected future dividends.
Dividend discount model (DDM)
A model for valuing the common stock of a company, based on the
DLOC (discount for lack of control)
an amount or percentage deducted from a pro rata share of the value of 100% of an equity interest in a business, to reflect the absence of some or all of the powers of control.
DLOM (discount for lack of marketability)
an amount or percentage deducted from an equity interest to reflect lack of marketability.
Documented discount notes
Commercial paper backed by normal bank lines plus a letter of credit from a
A classic negative change in ratings for a stock, and or other rated security.
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