Cash and Carry Simultaneous sale of future and purchase of a security, using a loan or repo to finance the balance. … [Read more...]
Cash and Equivalents
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Cash and Equivalents Company reported assets that can be immediately converted to cash. For example, bank accounts, government bonds, and Banker's Acceptances. On the balance sheets, cash equivalents include securities with maturities below 90 days. … [Read more...]
Cash Commodity
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Cash Commodity Physical commodity, as opposed to futures contract wherein only cash may change hands. … [Read more...]
Cash Conversion Cycle
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Cash Conversion Cycle The length of time between a firm's purchase of inventory and the receipt of cash from accounts receivable. … [Read more...]
Cash Cost
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Cash Cost Accounting system wherein costs are classified in the manner that they are paid for in cash. These costs are recognized at the point of sale in the ledger. Distinct from accrual cost recognition method. … [Read more...]
Cash Cow
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Cash Cow Consistent payout of all earnings generated per share as dividend. Or, a company that affords steady free cash flow to the investor. … [Read more...]
Cash Cycle
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Cash Cycle Time lag cash disbursement and collection. Formula used in net working capital management: operating cycle minus the period designated for accounts payable. … [Read more...]
Cash Deficiency Agreement
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Cash Deficiency Agreement Cash investment agreement to cover deficiency that may occur in a project. … [Read more...]
Cash Delivery
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Cash Delivery Some futures contracts stipulate cash settlement based on value of underlying asset rather than actual physical exchange of assets. … [Read more...]
Cash Discount
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Cash Discount Payment incentive given to the product purchasers of a firm so that payment is received within specific time periods. … [Read more...]
Cash Dividend
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Cash Dividend Cash payment of dividend to shareholders of a company. Dividend amount is dependent on profits earned and is taxable. … [Read more...]
Cash Equivalent
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Cash Equivalent Liquid short-term security that is considered as a cash equivalent. … [Read more...]
Cash Flow
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Cash Flow Also termed as cash earnings. Earnings prior to adjustment of costs like non cash charges, depreciation, and amortization. Cash/ funds flow from operations by real estate or trusts indicates the dividend payment ability. … [Read more...]
Cash Flow after Interest and Taxes
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Cash Flow after Interest and Taxes Formula: Net income + depreciation. Used to evaluate general health of the company. … [Read more...]
Cash Flow Coverage Ratio
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Cash Flow Coverage Ratio Shows how many times the earnings before taxes, interest, rentals, depreciation covers the financial obligations towards various items like interest, rental, preferred stock dividends and principal payments. … [Read more...]
Cash Flow from Financing Activities
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Cash Flow from Financing Activities Item in cash flow statement representing external activities such as distribution of cash dividends, modification of loans, or issuance or sale of more stock. … [Read more...]
Cash Flow from Operations
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Cash Flow from Operations Net cash inflow arising directly from regular operations of a company, excluding extraordinary items, for example, sale of fixed assets. Calculated as non-cash expenditure that was removed during net income calculation plus net income. … [Read more...]
Cash Flow Matching
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Cash Flow Matching Also termed portfolio dedication. An alternative strategy to multi-period immunization. The manager matches maturities of each liability stream element to ensure all necessary cash flows, working from the final liability. … [Read more...]
Cash Flow per Common Share
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Cash Flow per Common Share Formula: cash flow generated by operations less dividends paid on preferred stock divided by outstanding number of common shares. … [Read more...]
Cash Flow Time-Line
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Cash Flow Time-Line Line representing the company’s operations and cash flows over a specific time period for a firm. … [Read more...]
