American-Style Option

American-Style Option Option contracts that open for exercising at any point between purchase date and date of expiration. Mostly American style options are available for trade on exchanges. … [Read more...]

Asset-Backed Security

Asset-Backed Security Collateralized securities that are backed by leases, loans, receivables, or contracts of installment on personal property. … [Read more...]

Affirmative Covenant

Affirmative Covenant Stipulations contained in the bond covenant specifying actions to be taken by a firm. … [Read more...]

Arms Index

Arms Index Also termed trading index (TRIN). Indicates up/ down trend in the market. A bearish trend is indicated by an above 1.0 figure while bullish trend is indicated by a lower than 1.0 figure. … [Read more...]

Asset-Based Financing

Asset-Based Financing Financing methods wherein equity investors and lenders primarily depend on the cash flow arising from a specific asset or asset group for returns on their investment. … [Read more...]

After-tax Profit Margin

After-tax Profit Margin Net income as compared to net sales represented as a ratio. … [Read more...]

Annualized Gain

Annualized Gain When stock A appreciates 1.5% in a month, the stock’s annualized gain for a 12 month period is 12*1.5% = 18%. When compounded over the same period, the gain is month period, (1.015)^12 = 19.6% is the gain. … [Read more...]

APY- Annual Percentage Yield

APY- Annual Percentage Yield Effective annual return rate, when compounding effect is accounted for. Calculated as one plus the periodic return rate and raising it to total number of periods over the year. … [Read more...]

ABO – Accumulated Benefit Obligation

ABO - Accumulated Benefit Obligation Refer: projected benefit obligation. Approximation of plan liability in event it is terminated on calculation date. … [Read more...]

ACRS- Accelerated Cost Recovery System

ACRS- Accelerated Cost Recovery System Schedule of rates of depreciation used for tax purposes. … [Read more...]

ACSI- American Customer Satisfaction Index

ACSI- American Customer Satisfaction Index Index indicating satisfaction of U.S. consumers with the quality of products and services available in the country. The ACSI has four levels of scores - national customer satisfaction, economic sector (10 scores), industry (43 scores), and … [Read more...]

ACU- Asian Currency Unit

ACU- Asian Currency Unit Deposits denominated in dollars held in Asian centers like Singapore. … [Read more...]

ADR- American Depositary Receipts

ADR- American Depositary Receipts U.S. depositary bank issued certificates. These represent foreign shares owned by the bank, usually through its branch or correspondent set up in the issuing country. A portion of foreign share, a single share or a group of shares of the foreign … [Read more...]

AIBD

AIBD Stands for Association of International Bond Dealers. … [Read more...]

AMEX – American Stock Exchange

AMEX - American Stock Exchange U.S stock exchange. This second-largest exchange lists medium sized and small sized companies. … [Read more...]

AMT- Alternative Minimum Tax

AMT- Alternative Minimum Tax Taxation procedure whereby certain items with tax preference are added back into adjusted gross income. AMT follows a different set of regulations to calculate income that is taxable after allowed deductions. … [Read more...]

APR- Annual Percentage Rate

APR- Annual Percentage Rate The rate per period multiplied by the yearly number of periods. For example, quarterly return of 5% means a 20% APR. … [Read more...]

APT- Arbitrage Pricing Theory

APT- Arbitrage Pricing Theory Model that is considered an alternative to CAPM or capital asset pricing model, created by Stephen Ross. Arbitrage arguments entirely form the basis of this model. … [Read more...]

APV- Adjusted Present Value

APV- Adjusted Present Value An asset’s net present value analysis when it is financed purely by equity (current value of non-levered flows of cash), plus the current value of financing decisions (levered flows of cash). The tax shields arising from interest deductibility and other i … [Read more...]

AQO- Average Qualitative Opinion

AQO- Average Qualitative Opinion Summarizes ratings given to a particular company by analysts. … [Read more...]