ADR- American Depositary Receipts U.S. depositary bank issued certificates. These represent foreign shares owned by the bank, usually through its branch or correspondent set up in the issuing country. A portion of foreign share, a single share or a group of shares of the foreign … [Read more...]
AMEX – American Stock Exchange
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AMEX - American Stock Exchange U.S stock exchange. This second-largest exchange lists medium sized and small sized companies. … [Read more...]
AMT- Alternative Minimum Tax
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AMT- Alternative Minimum Tax Taxation procedure whereby certain items with tax preference are added back into adjusted gross income. AMT follows a different set of regulations to calculate income that is taxable after allowed deductions. … [Read more...]
APR- Annual Percentage Rate
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APR- Annual Percentage Rate The rate per period multiplied by the yearly number of periods. For example, quarterly return of 5% means a 20% APR. … [Read more...]
APT- Arbitrage Pricing Theory
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APT- Arbitrage Pricing Theory Model that is considered an alternative to CAPM or capital asset pricing model, created by Stephen Ross. Arbitrage arguments entirely form the basis of this model. … [Read more...]
APV- Adjusted Present Value
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APV- Adjusted Present Value An asset’s net present value analysis when it is financed purely by equity (current value of non-levered flows of cash), plus the current value of financing decisions (levered flows of cash). The tax shields arising from interest deductibility and other … [Read more...]
AQO- Average Qualitative Opinion
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AQO- Average Qualitative Opinion Summarizes ratings given to a particular company by analysts. … [Read more...]
ARM- Adjustable Rate Mortgage
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ARM- Adjustable Rate Mortgage Mortgages that carry an adjustable rate of interest done at regular intervals depending on a predetermined established index. Adjustment includes a spread or margin that is added over the index. Usually such interest rate is subject to per-period and … [Read more...]
ARPS- Auction Rate Preferred Stock
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ARPS- Auction Rate Preferred Stock Preferred stock with floating rate whose dividend is adjusted through a Dutch auction every seven weeks. … [Read more...]
ARPS- Adjustable Rate Preferred Stock
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ARPS- Adjustable Rate Preferred Stock Issues that are traded publicly and may have mortgages and MBSs as collateral … [Read more...]
Abandonment
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Abandonment -Surrender of a claim or interest in an asset. - Withdrawal with permission, from a forward contract for the acquisition of deliverable securities. - Allowing the option to expire without exercising it. … [Read more...]
Abandonment Option
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Abandonment Option Choice or option of concluding or terminating any investment before planned term. … [Read more...]
Abnormal Returns
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Abnormal Returns Refer: excess returns. Portion of the return that cannot be attributed to systematic or general market influences. These returns are over what can be expected or predicted solely based on market movement. … [Read more...]
Absolute Priority
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Absolute Priority Term used with bankruptcy processes denoting rule wherein senior creditors are to be paid in full before any payments are made to junior creditors. … [Read more...]
Absolute Return
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Absolute Return The return achieved by an asset over a given time period. Focus is on appreciation or depreciation of the asset over a given period of time. … [Read more...]
Accelerated Depreciation
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Accelerated Depreciation Methods of depreciation that allow larger deductions during the initial years of the project. For example, accelerated cost recovery system (ACRS). … [Read more...]
Accounting Exposure
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Accounting Exposure Fluctuation in exchange rates causing a change in a firm’s accounts denominated in foreign currency. … [Read more...]
Accounting Earnings
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Accounting Earnings Income statement earnings of a firm. … [Read more...]
Accounting Insolvency
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Accounting Insolvency Situation when total liabilities are more than total assets. Negative net worth shows insolvency of a firm. … [Read more...]
