Cumulative Probability Distribution Function demonstrating the possibility/ probability that a random variable will take on values lower or equal to every value that it can possibly attain. … [Read more...]
Cumulative Translation Adjustment (CTA) Account
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Cumulative Translation Adjustment (CTA) Account Term used with translated balance sheets. The CTA is a FASB No. 52 rule requirement. The profits and/or losses arising from translation are cumulatively accounted for a period of years in such a balance sheet. … [Read more...]
Cumulative Voting
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Cumulative Voting Voting system in corporates whereby directors are designated by shareholders. Every shareholder has votes equaling the number of shares he holds multiplied by the number of positions open. … [Read more...]
Currency Adjustment Factor
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Currency Adjustment Factor Charge over and beyond freight costs levied by carriers servicing trade between the Pacific Rim countries and U.S. This charge results from costs arising from fluctuations in exchange rate. … [Read more...]
Currency Arbitrage
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Currency Arbitrage Profiting through differences in rates of exchange prevailing at different money markets. Carried out by purchasing currencies in one market and selling the same in another. … [Read more...]
Currency Basket
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Currency Basket Also termed currency cocktail. The monetary worth of currency portfolio that has specific quantities of each currency. This value is used to establish another currency’s market value. … [Read more...]
Currency Future
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Currency Future Contract encompassing a financial future agreement to deliver foreign currency specified in the contract. … [Read more...]
Currency Overlay
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Currency Overlay Outsourcing the currency risk management to a firm specializing in this area, called the overlay manager. Separates the currency risk management from asset allocation decisions. … [Read more...]
Currency Risk
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Currency Risk Refer: Exchange rate risk. Risk arising from the fluctuations in currency exchange rates. … [Read more...]
Currency Risk Sharing
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Currency Risk Sharing Formal agreement among transacting parties to share the transaction risk pertaining to currency rate fluctuations. A customized hedge contract may be embedded in the transaction to facilitate risk sharing. … [Read more...]
Currency Selection
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Currency Selection Allocation of assets wherein investments are chosen from among those denominated in varying currencies by the investor. … [Read more...]
Current Account
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Current Account Inter country flow of goods and services and transactions that are unilateral such as gifts. … [Read more...]
Current Assets
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Current Assets The monetary worth of accounts receivable, saleable securities, inventories, cash plus other assets convertible within a year to cash. … [Read more...]
Current Coupon
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Current Coupon Bonds that have a current sale price that is nearly equal to par value. The coupon is almost the same as the yield offered for fresh bond issues that come with similar risk and maturity terms. … [Read more...]
Current Liabilities
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Current Liabilities Funds required to pay salaries, debts payable within a year, accounts payable, interest. … [Read more...]
Current Issue
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Current Issue The latest issue auctioned among Treasury securities. Active trading occurs in current issues as compared with issues that are off-the-run issues. … [Read more...]
Current Maturity
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Current Maturity Time left until maturity on a debt instrument calculated from current time. … [Read more...]
Current / Non-current Method
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Current / Non-current Method A currency conversion/ translation technique. All current liabilities and assets of the foreign subsidiary are converted to domestic currency using the prevailing exchange rate. Assets/ liabilities that are non current are converted using historical … [Read more...]
Current Price
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Current Price Real time price of a security traded on the exchange. … [Read more...]
