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...]
Competitive Offering
Competitive Offering Competitive bidding process to make a securities offering. … [Read more...]
Complete Portfolio
Complete Portfolio The portfolio in entirety, encompassing assets that are risk-free and high risk. … [Read more...]
Committee, AIMR Performance Presentation Standards Implementation Committee
Committee, AIMR Performance Presentation Standards Implementation Committee The Performance Presentation Standards Implementation Committee of the Association for Investment Management and Research (AIMR) is responsible for interpreting, revising and updating the association’s … [Read more...]
Completion Bonding
Completion Bonding Guarantee or insurance for the successful completion of a construction contract. … [Read more...]
Completion Risk
Completion Risk Risk arising from the possibility that the project never becomes successfully operational. … [Read more...]
Complex Capital Structure
Complex Capital Structure Use of various security kinds rather than one class of common stock. A company following a complex capital structure has several varieties of common stock classes, each with different voting privileges and rates of dividend. … [Read more...]