Accrued Liability Term used in accounting to denote expenses incurred by a business that have not yet been paid. Such liabilities are recorded as short or long-term liabilities in the balance sheet. … [Read more...]
Acid-test Ratio
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Acid-test Ratio Also termed quick ratio. Current assets less accruals, inventories and prepaid items compared to current liabilities as a ratio. … [Read more...]
Acquiree
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Acquiree Entity that another entity or individual is purchasing. … [Read more...]
Acquirer
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Acquirer Entity or individual undertaking a purchase or acquisition. … [Read more...]
Acquisition of Assets
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Acquisition of Assets Consolidation or merger wherein assets of the selling firm are purchased by the acquirer. … [Read more...]
Acquisition of Stock
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Acquisition of Stock Consolidation or merger wherein stock of the acquiree is purchased by the acquirer. … [Read more...]
Actionable
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Actionable Any plan or strategy in business that is feasible in near future. … [Read more...]
Act of State Doctrine
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Act of State Doctrine Doctrine stating that any nation is sovereign inside its own borders. It’s ‘within border’ activities cannot be interfered with or questioned in another nation’s courts. … [Read more...]
Active
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Active Marketplace where there is consistent and continuous trading activity. … [Read more...]
Active Portfolio Strategy
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Active Portfolio Strategy Refer: passive portfolio strategy. Strategies that use all available information and techniques of forecasting for enhancing the performance of a portfolio to give better returns than simple diversification yields. … [Read more...]
Actuals
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Actuals Also termed cash commodity, physical. In a future contract, the actual underlying physical commodity. … [Read more...]
Additional Hedge
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Additional Hedge Term used with mortgage pipeline risk. Protects lender from borrower fallout risk. … [Read more...]
Administrative Pricing Rules
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Administrative Pricing Rules Rules established by IRS to allocate export sale income to a sales corporation that is non domestic. … [Read more...]
Add-On Interest
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Add-On Interest Interest calculation method whereby the interest due is evaluated when the loan begins and added to the principal. Interest plus principal is repayable at maturity. … [Read more...]
Advance Commitment
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Advance Commitment Commitment of sale of an asset before the acquisition of the asset is lined up by the seller. Seller offsets risk by fixing the sale price with a futures contract. … [Read more...]
Adverse Selection
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Adverse Selection State of affairs wherein a negative signal is given by market participation. … [Read more...]
After-tax Real Rate of Return
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After-tax Real Rate of Return Post tax return rate of money after adjusting for rate of inflation. … [Read more...]
Against Actual
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Against Actual Transaction wherein two hedgers create cash positions by exchanging futures. … [Read more...]
Agency Bank
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Agency Bank Organization used for entry into U.S. markets by foreign banks. This bank is simply an agent for the overseas parent and cannot take deposits or give loans in its name. … [Read more...]
