Look-Thru Tax calculation method used in U.S. to measure taxes payable on income earned from controlled overseas corporations. The Tax Reform Act of 1986 brought this method into use. … [Read more...]
Top 10 Political Figures I Would Want to Be Stuck in an Elevator With
Filed Under: Political by
I though this would be a fun idea to name the top 10 political figures I would want to be stuck in an elevator with and why. Now I know you may have a much different opinion on this so tell me about your top 10 list and why in the comments below. Navigation of the Top 10 Political … [Read more...]
Current Yield
Filed Under: c by
Current Yield Coupon rate divided by price prevailing in the market for a bond or note. … [Read more...]
Inventory Accounting
Filed Under: i by
Inventory Accounting Accounting system dealing with valuing and accounting for changes in inventoried assets. Many reasons may cause these changes including deterioration, depreciation, change in customer taste, obsolescence, increased demand etc. … [Read more...]
Give Up
Filed Under: g by
Give Up Loss incurred in yield when one block of bonds is exchanged for another block where the bonds have lower-coupon payments. Also referred to as "after-tax give up" when the tax impact of the profit or loss is taken into account. … [Read more...]
Contingent Deferred Sales Charge (CDSC)
Filed Under: c by
Contingent Deferred Sales Charge (CDSC) A load fund that has a back end load. … [Read more...]
Reoffering Yield
Filed Under: r by
Reoffering Yield The yield of bond or debt security at maturity when it is purchased from an underwriter as opposed to buying it from the issuer directly. Random Finance Terms for the Letter S Remainderman Remaining Maturity Remaining Principal Balance Rembrandt … [Read more...]
Overwriting
Filed Under: o by
Overwriting Strategy used with options where a sale of put or call options is undertaken on stocks that are traded above or below fair value. Random Finance Terms for the Letter O Overreaction Hypothesis Overseas Private Investment Corporation … [Read more...]
Industrial Revenue Bond (IRB)
Filed Under: i by
Industrial Revenue Bond (IRB) Bonds offered on behalf of different corporations by local government bodies. … [Read more...]
Match Fund
Filed Under: m by
Match Fund Banking concept where a loan or asset is match funded by buying or taking a deposit with same maturity. Used in the Euromarket terminology. … [Read more...]
Correlation Coefficient
Filed Under: c by
Correlation Coefficient Standard measure used in statistics to evaluate the relation between two random variables. Formula covariance divided by the variables’ standard deviations. … [Read more...]
Indenture
Filed Under: i by
Indenture A formal agreement between borrower and lender that outlines specific terms of the issuance of the bond. Describes rights of bondholders and legal obligations of the issuer. … [Read more...]
Underwithholding
Filed Under: u by
Underwithholding When taxes from salary and any other income sources are inadequately withheld. This will result in a balance during filing, and could even lead to interest and penalties. Random Finance Terms for the Letter U Undersubscribed Underwater … [Read more...]
Vertical Merger
Filed Under: v by
Vertical Merger Type of merger where one company acquires another, which is from a similar industry but at a different stage/step in the manufacturing process. For instance, the acquired firm may serve as the acquiring firm’s supplier. Random Finance Terms for the Letter … [Read more...]
Hot Money
Filed Under: h by
Hot Money The amount of funds that change hands across geographical borders as a result of differences in interest rate. These funds stop moving once the differential evens out. … [Read more...]
Technical Analysts
Filed Under: t by
Technical Analysts Analysts who perform investigation into the trends of demand-supply of a stock using mechanical rules in order to capitalize when the expected/predicted change occurs. Such analysts are also called technicians or chartists. Random Finance Terms for the … [Read more...]
Vertical Spread
Filed Under: v by
Vertical Spread The spread observed when two options differing only in exercise price are simultaneously purchased and sold. Random Finance Terms for the Letter V Vendor Note Venture Capital Venture Capital Funds Vertical Acquisition Vertical Analysis Vertical … [Read more...]
Wasting Asset
Filed Under: w by
Wasting Asset A type of asset with a limited span of life, which sees depreciation in value over a period of time. Also called ‘depletion’, the term is applied to assets associated with consumption, such as gas. Random Finance Terms for the Letter W Warehousing Warm … [Read more...]
Commission House
Filed Under: c by
Commission House Refer: omnibus account, futures commission merchant. Any firm, that undertakes on behalf of customers, purchase and sales of future contracts. … [Read more...]
Spin-Off
Filed Under: s by
Spin-Off In a spin-off, an independent offshoot company/division can be created from an existing company through a sale or distribution of new shares. Random Finance Terms for the Letter S Speculative Demand Speculative Grade Bond Speculative … [Read more...]
