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- "SOFT" CAPITAL RATIONING look up translate image
- Capital rationing that under certain circumstances can be violated or even viewed as made up of targets rather than absolute constraints.
- 10-K look up translate image
- Annual report required by the SEC each year. Provides a comprehensive overview of a company's state of business. Must be filed within 90 days after fiscal year end. A 10Q report is filed quarterly.
- 12B-1 FEES look up translate image
- The percent of a mutual fund's assets used to defray marketing and distribution expenses. The amount of the fee is stated in the fund's prospectus. The SEC has recently proposed that 12B-1 fees in excess of 0.25% be classed as a load. A true " no load" fund has neither a sales charge nor 12b-1 fee.
- 12B-1 FUNDS look up translate image
- Mutual funds that do not charge an upfront or back-end commission, but instead take out up to 1.25% of average daily fund assets each year to cover the costs of selling and marketing shares, an arrangement allowed by the SEC's Rule 12b-I (passed in 1980).
- 48-HOUR RULE look up translate image
- The requirement that all pool information, as specified under the PSA Uniform Practices, in a TBA transaction be communicated by the seller to the buyer before 3 p.m. EST on the business day 48-hours prior to the agreed upon trade date.
- ABANDONMENT OPTION look up translate image
- The option of terminating an investment earlier than originally planned.
- ABNORMAL RETURNS look up translate image
- Part of the return that is not due to systematic influences (market wide influences). In other words, abnormal returns are above those predicted by the market movement alone. Related: excess returns.
- ABSOLUTE PRIORITY look up translate image
- Rule in bankruptcy proceedings whereby senior creditors are required to be paid in full before junior creditors receive any payment.
- ACCELERATED COST RECOVERY SYSTEM (ACRS) look up translate image
- Schedule of depreciation rates allowed for tax purposes.
- ACCELERATED DEPRECIATION look up translate image
- Any depreciation method that produces larger deductions for depreciation in the early years of a project's life. Accelerated cost recovery system (ACRS), which is a depreciation schedule allowed for tax purposes, is one such example.
- ACCOUNTING EARNINGS look up translate image
- Earnings of a firm as reported on its income statement.
- ACCOUNTING EXPOSURE look up translate image
- The change in the value of a firm's foreign currency denominated accounts due to a change in exchange rates.
- ACCOUNTING INSOLVENCY look up translate image
- Total liabilities exceed total assets. A firm with a negative net worth is insolvent on the books.
- ACCOUNTING LIQUIDITY look up translate image
- The ease and quickness with which assets can be converted to cash.
- ACCOUNTS PAYABLE look up translate image
- Money owed to suppliers.
- ACCOUNTS RECEIVABLE look up translate image
- Money owed by customers.
- ACCOUNTS RECEIVABLE TURNOVER look up translate image
- The ratio of net credit sales to average accounts receivable, a measure of how quickly customers pay their bills.
- ACCRETION (OF A DISCOUNT) look up translate image
- In portfolio accounting, a straight-line accumulation of capital gains on discount bond in anticipation of receipt of par at maturity.
- ACCRUAL BOND look up translate image
- A bond on which interest accrues, but is not paid to the investor during the time of accrual. The amount of accrued interest is added to the remaining principal of the bond and is paid at maturity.
- ACCRUED INTEREST look up translate image
- The accumulated coupon interest earned but not yet paid to the seller of a bond by the buyer (unless the bond is in default).
- ACCUMULATED BENEFIT OBLIGATION (ABO) look up translate image
- An approximate measure of the liability of a plan in the event of a termination at the date the calculation is performed. Related: projected benefit obligation.
- ACID-TEST RATIO look up translate image
- Also called the quick ratio, the ratio of current assets minus inventories, accruals, and prepaid items to current liabilities.
- ACQUIREE look up translate image
- A firm that is being acquired.
- ACQUIRER look up translate image
- A firm or individual that is acquiring something.
- ACQUISITION OF ASSETS look up translate image
- A merger or consolidation in which an acquirer purchases the selling firm's assets.
- ACQUISITION OF STOCK look up translate image
- A merger or consolidation in which an acquirer purchases the acquiree's stock.
- ACT OF STATE DOCTRINE look up translate image
- This doctrine says that a nation is sovereign within its own borders and its domestic actions may not be questioned in the courts of another nation.
- ACTIVE look up translate image
- A market in which there is much trading.
- ACTIVE PORTFOLIO STRATEGY look up translate image
- A strategy that uses available information and forecasting techniques to seek a better performance than a portfolio that is simply diversified broadly. Related: passive portfolio strategy
- ACTUALS look up translate image
- The physical commodity underlying a futures contract. Cash commodity, physical.
- ADDITIONAL HEDGE look up translate image
- A protection against borrower fallout risk in the mortgage pipeline.
- ADJUSTABLE RATE PREFERRED STOCK (ARPS) look up translate image
- Publicly traded issues that may be collateralized by mortgages and MBSs.
- ADJUSTED PRESENT VALUE (APV) look up translate image
- The net present value analysis of an asset if financed solely by equity (present value of un-levered cash flows), plus the present value of any financing decisions (levered cash flows). In other words, the various tax shields provided by the deductibility of interest and the benefits of other investment tax credits are calculated separately. This analysis is often used for highly leveraged transactions such as a leverage buy-out.
- ADMINISTRATIVE PRICING RULES look up translate image
- IRS rules used to allocate income on export sales to a foreign sales corporation.
- ADVANCE COMMITMENT look up translate image
- A promise to sell an asset before the seller has lined up purchase of the asset. This seller can offset risk by purchasing a futures contract to fix the sales price.
- ADVERSE SELECTION look up translate image
- A situation in which market participation is a negative signal.
- AFFIRMATIVE COVENANT look up translate image
- A bond covenant that specifies certain actions the firm must take.
- AFTER-TAX PROFIT MARGIN look up translate image
- The ratio of net income to net sales.
- AFTER-TAX REAL RATE OF RETURN look up translate image
- Money after-tax rate of return minus the inflation rate.
- AGENCIES look up translate image
- Federal agency securities.
- AGENCY BANK look up translate image
- A form of organization commonly used by foreign banks to enter the U.S. market. An agency bank cannot accept deposits or extend loans in its own name; it acts as agent for the parent bank.
- AGENCY BASIS look up translate image
- A means of compensating the broker of a program trade solely on the basis of commission established through bids submitted by various brokerage firms. agency incentive arrangement. A means of compensating the broker of a program trade using benchmark prices for issues to be traded in determining commissions or fees.
- AGENCY COST VIEW look up translate image
- The argument that specifies that the various agency costs create a complex environment in which total agency costs are at a minimum with some, but less than 100%, debt financing.
- AGENCY COSTS look up translate image
- The incremental costs of having an agent make decisions for a principal.
- AGENCY PASS-THROUGHS look up translate image
- Mortgage pass-through securities whose principal and interest payments are guaranteed by government agencies, such as the Government National Mortgage Association (" Ginnie Mae "), Federal Home Loan Mortgage Corporation (" Freddie Mac") and Federal National Mortgage Association (" Fannie Mae").
- AGENCY PROBLEM look up translate image
- Conflicts of interest among stockholders, bondholders, and managers.
- AGENCY THEORY look up translate image
- The analysis of principal-agent relationships, wherein one person, an agent, acts on behalf of anther person, a principal.
- AGENT look up translate image
- The decision-maker in a principal-agent relationship.
- AGGREGATION look up translate image
- Process in corporate financial planning whereby the smaller investment proposals of each of the firm's operational units are added up and in effect treated as a big picture.
- AGING SCHEDULE look up translate image
- A table of accounts receivable broken down into age categories (such as 0-30 days, 30-60 days, and 60-90 days), which is used to see whether customer payments are keeping close to schedule.
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