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
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
Day Trading One day’s trading activities encompassing both creating and liquidating through trading one or many positions. … [Read more...]
Days in Receivables
Days in Receivables The collection period on an average. … [Read more...]
Days Payable Outstanding
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
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
Days Sales Outstanding Collection period on an average. … [Read more...]
De Facto
De Facto A fact that actually exists but is not officially recognized. … [Read more...]
Dealer
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
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
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
Dealer Market Marketplace wherein traders who specialize in specific commodities undertake purchase and sale of assets for accounts held by them. … [Read more...]
Debt/Equity Ratio
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
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
Debt Assignment Transference of debt to a third party from the creditor. … [Read more...]
Debt Capacity
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
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
Debt Instrument Asset like corporate bonds or government bonds, that require fixed dollar payments. … [Read more...]