Dates Convention Treatment of cash flow where receipts are considered to be received on specific dates rather than at end of year. … [Read more...]
Day Order
Filed Under: d by
Day Order Sell or buy order that expires automatically in event it cannot be fulfilled on the day of its issue. … [Read more...]
Day Trading
Filed Under: d by
Day Trading One day’s trading activities encompassing both creating and liquidating through trading one or many positions. … [Read more...]
Days in Receivables
Filed Under: d by
Days in Receivables The collection period on an average. … [Read more...]
Days Payable Outstanding
Filed Under: d by
Days Payable Outstanding Average payable period for a company calculated as (accounts payable divided by cost of sales) multiplied by number of days. … [Read more...]
Days Sales in Inventory Ratio
Filed Under: d by
Days Sales in Inventory Ratio Measures how quickly inventory is converted to sales. Average number of day’s sales value held as inventory. Average DSI varies from industry to industry. … [Read more...]
Days’ Sales Outstanding
Filed Under: d by
Days Sales Outstanding Collection period on an average. … [Read more...]
De Facto
Filed Under: d by
De Facto A fact that actually exists but is not officially recognized. … [Read more...]
Dealer
Filed Under: d by
Dealer Entity willing and able to purchase securities for owned account at a price bid by it or sell from its owned account at a price asked by it. … [Read more...]
Dealer Financing
Filed Under: d by
Dealer Financing Loans that originate from retailer to customers that are subsequently sold to other third-parties (like banks) at a discount. … [Read more...]
Dealer Loan
Filed Under: d by
Dealer Loan Loan with collateral, of overnight kind, given to dealers from borrowed funds sourced from money market bank to finance his position. … [Read more...]
Dealer Market
Filed Under: d by
Dealer Market Marketplace wherein traders who specialize in specific commodities undertake purchase and sale of assets for accounts held by them. … [Read more...]
Dealer Options
Filed Under: d by
Dealer Options OTC options. For example, government options and MBS options. … [Read more...]
Debt/Equity Ratio
Filed Under: d by
Debt/Equity Ratio Denotes financial leverage of the firm. Relates creditor provided assets to shareholder provided assets. Calculated as long-term debt divided by equity held by common stockholders. … [Read more...]
Debenture Bond
Filed Under: d by
Debenture Bond Also refer: subordinated debenture bond, collateral trust bonds. Bond of the unsecured kind. Where the holder can lay a general creditor’s claim to every asset of the issuer that is not specifically pledged elsewhere. … [Read more...]
Debt Assignment
Filed Under: d by
Debt Assignment Transference of debt to a third party from the creditor. … [Read more...]
Debt Capacity
Filed Under: d by
Debt Capacity Borrowing ability. Denotes how much the firm can borrow until a point where there is no more increase in the value of the firm. … [Read more...]
Debt Displacement
Filed Under: d by
Debt Displacement The magnitude of loan that is displaced by lease. Firms engaged in significant leasing are forced to restrict their borrowings. … [Read more...]
Debt Instrument
Filed Under: d by
Debt Instrument Asset like corporate bonds or government bonds, that require fixed dollar payments. … [Read more...]
Letter of Comment