Lognormal Distribution Used to depict expected returns over one year or greater periods. In this distribution the variable logarithm tracks a normal distribution. … [Read more...]
Archives for 2010
Lombard Rate
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Lombard Rate Rate charged by German central bank from other banks for loan obligations that are collateralized. … [Read more...]
Long
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Long Opposite of short. Investor who has purchased a contract to enter a position that is still open. The investor has not yet ‘closed’ the position by a sale to offset the long position. … [Read more...]
Long Bonds
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Long Bonds Those bonds that have a long current maturity, say, 30-years. For example, the U.S. government bond of 30 year maturity. … [Read more...]
Long Coupons
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Long Coupons - Bonds wherein there is a longer coupon period on the first coupon when compared with others or with the standard period. - Notes or bonds with long current maturity. … [Read more...]
Long Dated Forward
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Long Dated Forward Forward contract generally used with forex transactions that involve positions with settlement dates falling more than a year in future. Used to hedge currency exposures by companies. … [Read more...]
Long Hedge
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Long Hedge Related to Hedge, short hedge. Purchase of future contracts owing to expectation of actual purchases at a future date in the cash market. Used as protection or insulation against price rises at the time of actual purchase. … [Read more...]
Long Position
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Long Position A position in an options contract where the holder has engaged in trades with various options with the end result that he has bought more than he has sold. That is, he is an owner of options at the end of all the trades. Also used to signify a transaction that gives … [Read more...]
Long Run
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Long Run Time period of over one year during which all costs are variable. … [Read more...]
Long Squeeze
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Long Squeeze Occurs when a price fall prompts further sales, pressuring long investors to sell their shares to avoid huge losses. More likely to occur with smaller, less liquid stocks, where actions of a few shareholders can influence prices quickly and easily. … [Read more...]
Long Straddle
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Long Straddle A strategy wherein the investor takes a long position in two different options- put and call. … [Read more...]
Long-Term
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Long-Term When used in accounting context, a period equal to or greater than one year. … [Read more...]
Long-Term Assets
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Long-Term Assets Dollar value of value of assets like property, machinery and similar capital assets less the depreciation on them. This value is included in the books at "cost" basis, meaning it is not a true representation of their market value. … [Read more...]
Long-Term Debt
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Long-Term Debt Also termed funded debt. A debt that matures at a date later than one year from date of its issue. … [Read more...]
Long-Term Debt/Capitalization
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Long-Term Debt/Capitalization Shows the financial leverage. Represents long-term debt as a share of available capital. Formula: long-term debt divided by the sum of common stockholder equity, preferred stock and long-term debt. … [Read more...]
Long-Term Debt Ratio
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Long-Term Debt Ratio A comparison of total capitalization and long-term debt represented as a ratio. … [Read more...]
Long-Term Financial Plan
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Long-Term Financial Plan Plan encompassing financial management of future operations that will occur over two or more years. … [Read more...]
Long-Term Liabilities
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Long-Term Liabilities The total payable amount due towards bond repayment, leases and other items that are to be paid after a one year period. … [Read more...]
Long-Term Debt to Equity Ratio
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Long-Term Debt to Equity Ratio A comparison of shareholders' equity with long-term debt represented in the form of capitalization ratio. … [Read more...]
Loss Management
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Loss Management Practice followed by businesses wherein events that could cause a decline in value of revenues, series or assets are identified and averted. The methods followed may include changes in the operating policies or business model. … [Read more...]
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