Debt Leverage Enhancement of returns earned from equity when borrowed money partially finances the investment or firm. … [Read more...]
Debt Limitation
Debt Limitation Bond stipulation limiting the ability to incur more debts by a firm. … [Read more...]
Debt Market
Debt Market Marketplace where debt instruments are traded. … [Read more...]
Debt Overhang
Debt Overhang A state of affairs wherein the company’s future ability to repay debt stock is expected to fall short of requirements. … [Read more...]
Debt Ratio
Debt Ratio Ratio that is obtained by dividing total debt by total assets of the company. … [Read more...]
Debt Relief
Debt Relief Reduction of interest and or principal on loans of LDC type. … [Read more...]
Debt Securities
Debt Securities Transactions similar to loans creating IOUs. For example- bank CDs, commercial paper, bonds, bills. … [Read more...]
Debt Service
Debt Service Retirement of debt by means of payments towards interest (+) principal repayments made to creditors. … [Read more...]
Debt Service Parity Approach
Debt Service Parity Approach Alternative payments that give a company the same schedule exactly for post tax debt payments (both principal and interest are included). … [Read more...]
Debt-Service Coverage Ratio
Debt-Service Coverage Ratio Earnings calculated before interest and taxes are deducted (+) a third of the rental charges, divided by expenses incurred towards interest (+) a third of rental charges (+) principal repayments divided by 1 (–) rate of tax. … [Read more...]
Debt Swap
Debt Swap Also termed debt-equity swap. Transaction group whereby a company buys the dollar debt in a bank of a country at a discounted price and swaps it for local currency with the central bank for purpose of purchasing local shares. … [Read more...]
Debt Signaling
Debt Signaling Theory that announcements pertaining to debt held by a firm can be used as to indicate future stock performance. Company announcements about debt are taken as positive news. … [Read more...]
Debtor in Possession
Debtor in Possession A business continuing operations under the bankruptcy processes of Chapter 11. … [Read more...]
Debtor-in-Possession Financing
Debtor-in-Possession Financing Any fresh debt undertaken by a business undergoing bankruptcy processes under Chapter 11. … [Read more...]
Decile Rank
Decile Rank Mutual fund performance evaluation over given time periods using a rating on a 1- 10 scale. A rating of 1 shows that the fund was in the top 10% with respect to returns generated. A comparison of all funds falling having similar investment strategy is done through … [Read more...]
Decision Tree
Decision Tree Risk analysis technique showing possible alternative decisions and the outcomes of such alternative actions. … [Read more...]
Declaration Date
Declaration Date Date when directors of a firm conduct a meeting to decide the dividend amount and to announce dividend disbursal date. … [Read more...]
Dedicated Capital
Dedicated Capital Also termed dedicated value. Total par value as calculated by multiplying number of shares issued with each share’s par value. … [Read more...]
Dedicated Short Bias
Dedicated Short Bias Strategy used with hedge funds wherein the fund manager favors short positions rather than long positions. … [Read more...]
Dedication Strategy
Dedication Strategy Matching cash flows over several periods as part of portfolio management strategy. … [Read more...]