Statement of Financial Accounting Standards No. 8 A currency translation standard, which U.S. accounting firms used previously. Random Finance Terms for the Letter S Statement of Financial Accounting Standards No. 8 Statement of Financial Accounting Standards No. … [Read more...]
Archives for August 2010
Statement of Financial Accounting Standards No. 52
Filed Under: s by
Statement of Financial Accounting Standards No. 52 The existing currency translation standard that US companies currently use, which makes the application of the current rate method mandatory. Random Finance Terms for the Letter S Statement of Financial Accounting … [Read more...]
Static Theory of Capital Structure
Filed Under: s by
Static Theory of Capital Structure It is a theory according to which the capital structure of a company can be found out by a trade off of the tax shields’ value against the bankruptcy costs. Random Finance Terms for the Letter S Statement of Financial Accounting Standards … [Read more...]
Statutory Surplus
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Statutory Surplus The surplus that an insurance company is left with after calculation of assets and liabilities in accordance with all federal and state laws. Random Finance Terms for the Letter S Statement of Financial Accounting Standards No. 8 Statement of Financial … [Read more...]
Steady State
Filed Under: s by
Steady State When applied to pools of mortgage based securities, it refers to the fact that a few months after the pool has gone through the threshold for refinancing, a steady state is achieved in terms of prepayment speed. Random Finance Terms for the Letter S Statement … [Read more...]
Steepening of the Yield Curve
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Steepening of the Yield Curve When the difference or spread between yield on a short term treasury and a long term one increases, the yield curve steepens. This is in contrast to the yield curve becoming flatter when the spread between these two yields decreases. Random … [Read more...]
Step-Up
Filed Under: s by
Step-Up To step up/increase an asset’s tax basis. Random Finance Terms for the Letter S Statement of Financial Accounting Standards No. 8 Statement of Financial Accounting Standards No. 52 Static Theory of Capital Structure Statutory Surplus Steady State Steepening of … [Read more...]
Step-Up Bond
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Step-Up Bond Bonds in which the coupon rates ‘step-up’ during later period of the bond tenure. Random Finance Terms for the Letter S Statement of Financial Accounting Standards No. 8 Statement of Financial Accounting Standards No. 52 Static Theory of Capital … [Read more...]
Sterilized Intervention
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Sterilized Intervention Intervention in the Forex market by a country's monetary authority, in which the local money supply is insulated from activity in the forex market. This can be achieved by buying and selling domestic assets. Random Finance Terms for the Letter … [Read more...]
Stock
Filed Under: s by
Stock A kind of security that represents ownership in a corporation. A shareholder has a claim to a part of the corporation’s earnings and assets. Common and preferred are the two main types of stock. Random Finance Terms for the Letter S Stock Stock Certificate Stock … [Read more...]
Stock Certificate
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Stock Certificate It is certificate or a piece of paper that states the stock ownership by an individual or institution. Random Finance Terms for the Letter S Stock Stock Certificate Stock Dividend Stock Exchanges Stock Repurchase Stock Selection Stockholder … [Read more...]
Stock Dividend
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Stock Dividend Dividend paid by a company in the form of stocks as opposed to cash. The shareholder can be given additional company shares or shares from the company’s subsidiary or spin-off. Companies pay stock dividend in a bid to conserve hard cash required for business … [Read more...]
Stock Exchanges
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Stock Exchanges A marketplace where buying and selling of stocks and other securities takes place. Stock exchanges also facilitate issuing of new securities, redemption, and issuing of dividends. In the United States, stock exchanges are regulated by the SEC. The New York Stock … [Read more...]
Stock Repurchase
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Stock Repurchase In a stock repurchase, a company buys back its common stock’s outstanding shares. Random Finance Terms for the Letter S Stock Stock Certificate Stock Dividend Stock Exchanges Stock Repurchase Stock Selection Stockholder Equity Stock Index … [Read more...]
Stock Selection
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Stock Selection A technique of portfolio management based on the selection of stocks that can assure a good return as opposed to a broader asset allocation. Random Finance Terms for the Letter S Stock Stock Certificate Stock Dividend Stock Exchanges Stock … [Read more...]
Stockholder Equity
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Stockholder Equity An entry that goes on the liabilities side of a balance sheet, showing the ownership value held by its shareholders. It is often referred to as equity. Random Finance Terms for the Letter S Stock Stock Certificate Stock Dividend Stock … [Read more...]
Stock Index Option
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Stock Index Option A put or call option contract where a stock index is the underlying asset. The owner of the contract can buy or sell a stock index at a specified value until a stated date. Random Finance Terms for the Letter S Stock Stock Certificate Stock … [Read more...]
Stock Market
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Stock Market A market where equities are traded. Also referred to as an equity market. Random Finance Terms for the Letter S Stock Stock Certificate Stock Dividend Stock Exchanges Stock Repurchase Stock Selection Stockholder Equity Stock Index Option Stock … [Read more...]
Stock Option
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Stock Option In such an option, a corporation’s common stock forms the underlying asset. Random Finance Terms for the Letter S Stock Stock Certificate Stock Dividend Stock Exchanges Stock Repurchase Stock Selection Stockholder Equity Stock Index Option Stock … [Read more...]
Stock Replacement Strategy
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Stock Replacement Strategy An investment strategy, which involves swapping between the futures, a stock portfolio and the treasury bills portfolio to maximize return on the complete investment portfolio. This is employed for improving a portfolio's return in cases where the futures … [Read more...]
