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...]
Low-Coupon Bond Refunding
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Low-Coupon Bond Refunding Substitution of a bond having low coupon with another bond having higher coupon by refunding. … [Read more...]
Low Price
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Low Price Lowest price during a trading day at which a security has been bought and sold in a transaction. … [Read more...]
Low Price-Earnings Ratio Effect
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Low Price-Earnings Ratio Effect The propensity for portfolios consisting of stocks with low P/E ratios to outperform those consisting of high P/E ratio stocks. … [Read more...]
Macaulay Duration
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Macaulay Duration Measure of evaluating time remaining until maturity using weighted averages where the current value of the cash flow divided by the bond price is used as the weight. … [Read more...]
Macroeconomic Factor
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Macroeconomic Factor Factor that affects a majority of the population and is relevant to the economy broadly at regional or national level. For example, economic output, inflation, unemployment, savings etc. … [Read more...]
Mail Float
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Mail Float Part/ Section of disbursement and collection process wherein checks mailed are trapped in the postal system and are neither with sender nor receiver. … [Read more...]
Maintenance Margin Requirement
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Maintenance Margin Requirement Related: margin, margin call. The amount of money that is required to be maintained in the account at all times. This sum is usually less than but part of the original deposit. When account holder’s equity in any futures position falls below … [Read more...]
Make a Market
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Make a Market Establishing a buy or sell price level by giving quotes or bids. A dealer communicates his willingness to trade by ‘making a market’. … [Read more...]
Make To Order – MTO
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Make To Order – MTO Production strategy that allows consumers to buy products customized to their specific needs. The product is manufactured only after the order is placed and takes into account the specifications given by the customer. … [Read more...]
Making Delivery
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Making Delivery The physical delivery by the seller to buyer, of an asset underlying a forward contract. … [Read more...]
Majority Voting
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Majority Voting Related: cumulative voting. System of voting where each of the directors is voted upon separately. … [Read more...]
Managed Float
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Managed Float Also called "dirty" float. A system of floating/ moving exchange rates where currency fluctuations are managed or controlled by intervention by the central bank. … [Read more...]
Management/Closely Held Shares
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Management Closely Held Shares The proportion of shareholding that is owned by individuals closely linked to the company, according to the definition of the Securities and Exchange Commission. A portion of such shares may be included as part of Institutional Holdings, thus … [Read more...]
Management Buyout (MBO)
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Management Buyout (MBO) An acquisition with a leverage where the acquirer is led by the management of the firm. … [Read more...]
Mark-to-Market
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Mark-to-Market Adjustment of book value or value of collateral of securities to reflect market value prevailing at a given time. … [Read more...]
Management Discussion and Analysis – MD&A
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Management Discussion and Analysis - MD&A The part of the annual report of a company where numerous current and past aspects of the business are explained by the management. … [Read more...]
Management’s Discussion
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Management’s Discussion Management report made to shareholders as part of the annual report. Usually accompanies the financial statements of the business. Presents the financial results for the period in question and allows a detailed explanation of management decisions ad views … [Read more...]
Managerial Decisions
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Managerial Decisions Operations related decisions like selection of size of firm, growth rate of firm and salaries payable to employees. … [Read more...]
