Commitment Fee Fees charged by commercial banks for giving its legal commitment to make a loan in future. … [Read more...]
Common Law
Common Law Unwritten laws followed in the U.S. based on court precedents. Used for judging novel cases where existing statutes do not suffice for resolving issues. … [Read more...]
Common Size Statement
Common Size Statement Statement wherein all items are represented as a percentage of a specified base figure. Used in analyzing trends and to track the relationship among various items in the financial statements. … [Read more...]
Commodity
Commodity Physical substances like foods, metals etc that are sold or purchased through future contracts by investors. … [Read more...]
Common Market
Common Market An agreement between two or more countries that permits the free movement of capital and labor as well as goods and services. … [Read more...]
Common Stock
Common Stock Securities representing any company’s equity ownership. Common shares give voting rights to elect the company directors and entitle the holder to dividend payments or a share of profits in the form of share price appreciation. … [Read more...]
Common Stock/Other Equity
Common Stock/Other Equity Also termed shareholders' equity. Measure of outstanding common shares value at par, plus retained earnings that are accumulated. … [Read more...]
Common Stock Equivalent
Common Stock Equivalent Convertible securities that can be traded like equity owing to the high market price of the common stock optioned therein. … [Read more...]
Common Stock Market
Common Stock Market A marketplace where equities, with exception of preferred stock are traded. … [Read more...]
Common Stock Ratio
Common Stock Ratio A ratio that evaluates the relative entitlements of shareholders to earnings on each share and equity of the firm (share book value). … [Read more...]
Common Base Year Analysis
Common Base Year Analysis Representation of accounting related information pertaining to several multiple years by showing them as a percentage of any initial year’s amounts. … [Read more...]
Common Size Analysis
Common Size Analysis Presentation of items in the income statement as a percentage of sales, presentation of items in the balance sheet, each as a percentage of assets. … [Read more...]
Company Specific Risk
Company Specific Risk Refer: Unsystematic risk. Risk that is unique to a business and that does not depend on general factors. … [Read more...]
Comparables
Comparables Technique of valuation wherein value of an asset is determined based on the price charged for a recently sold asset. … [Read more...]
Comparative Credit Analysis
Comparative Credit Analysis Analytical method that compares firms with others having the debt rating desired so as to identify the financial ratio to adopt. … [Read more...]
Comparison Universe
Comparison Universe A grouping of money managers following a similar style of investment used as the basis for evaluating portfolio managers in terms of relative performance. … [Read more...]
Compensating Balance
Compensating Balance Balance in excess left with the bank so as to indirectly compensate for services or loans availed. … [Read more...]
Competence
Competence The capacity to meet one’s requirements in an efficient manner. Being endowed with the necessary skills to attain specific goals. … [Read more...]
Competition
Competition Intramarket or intermarket competition between businesses to get the greater market share in the same segment. … [Read more...]
Competitive Bidding
Competitive Bidding Process whereby securities firms bid competitively for securities that are being sold by the issuer. … [Read more...]




