ARM- Adjustable Rate Mortgage Mortgages that carry an adjustable rate of interest done at regular intervals depending on a predetermined established index. Adjustment includes a spread or margin that is added over the index. Usually such interest rate is subject to per-period and … [Read more...]
ARPS- Auction Rate Preferred Stock
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ARPS- Auction Rate Preferred Stock Preferred stock with floating rate whose dividend is adjusted through a Dutch auction every seven weeks. … [Read more...]
ARPS- Adjustable Rate Preferred Stock
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ARPS- Adjustable Rate Preferred Stock Issues that are traded publicly and may have mortgages and MBSs as collateral … [Read more...]
Abandonment
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Abandonment -Surrender of a claim or interest in an asset. - Withdrawal with permission, from a forward contract for the acquisition of deliverable securities. - Allowing the option to expire without exercising it. … [Read more...]
Abandonment Option
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Abandonment Option Choice or option of concluding or terminating any investment before planned term. … [Read more...]
Abnormal Returns
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Abnormal Returns Refer: excess returns. Portion of the return that cannot be attributed to systematic or general market influences. These returns are over what can be expected or predicted solely based on market movement. … [Read more...]
Absolute Priority
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Absolute Priority Term used with bankruptcy processes denoting rule wherein senior creditors are to be paid in full before any payments are made to junior creditors. … [Read more...]
Absolute Return
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Absolute Return The return achieved by an asset over a given time period. Focus is on appreciation or depreciation of the asset over a given period of time. … [Read more...]
Accelerated Depreciation
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Accelerated Depreciation Methods of depreciation that allow larger deductions during the initial years of the project. For example, accelerated cost recovery system (ACRS). … [Read more...]
Accounting Exposure
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Accounting Exposure Fluctuation in exchange rates causing a change in a firm’s accounts denominated in foreign currency. … [Read more...]
Accounting Earnings
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Accounting Earnings Income statement earnings of a firm. … [Read more...]
Accounting Insolvency
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Accounting Insolvency Situation when total liabilities are more than total assets. Negative net worth shows insolvency of a firm. … [Read more...]
Account Inquiry
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Account Inquiry Inquiry into any depositary account or credit account involving analysis of past records or specific transactions relating to the account. … [Read more...]
Accounting Liquidity
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Accounting Liquidity Simplicity and speed of conversion of asset to cash for businesses. … [Read more...]
Accounts Payable
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Accounts Payable Amount due to suppliers of a business. … [Read more...]
Accounts Receivable
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Accounts Receivable Amount due from customers of a business. … [Read more...]
Accounts Receivable Turnover
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Accounts Receivable Turnover Evaluation of how speedily bills are paid by customers. Net credit sales compared to average accounts receivable as a ratio. … [Read more...]
Accretion (of a Discount)
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Accretion (of a Discount) Term used in portfolio accounting. Denotes a straight-line buildup of capital gains anticipating par value receipts on maturity in discount bonds. … [Read more...]
Accrual Bond
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Accrual Bond Interest accruing bond, wherein interest is not disbursed to investor at accrual time but it is paid at maturity along with bond principal. … [Read more...]
Accrued Interest
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Accrued Interest Coupon interest earned and accumulated but not disbursed to bond seller by the buyer (Exception is a default on the bond). … [Read more...]
