Administrative Pricing Rules Rules established by IRS to allocate export sale income to a sales corporation that is non domestic. … [Read more...]
Add-On Interest
Add-On Interest Interest calculation method whereby the interest due is evaluated when the loan begins and added to the principal. Interest plus principal is repayable at maturity. … [Read more...]
Advance Commitment
Advance Commitment Commitment of sale of an asset before the acquisition of the asset is lined up by the seller. Seller offsets risk by fixing the sale price with a futures contract. … [Read more...]
Adverse Selection
Adverse Selection State of affairs wherein a negative signal is given by market participation. … [Read more...]
After-tax Real Rate of Return
After-tax Real Rate of Return Post tax return rate of money after adjusting for rate of inflation. … [Read more...]
Against Actual
Against Actual Transaction wherein two hedgers create cash positions by exchanging futures. … [Read more...]
Agency Bank
Agency Bank Organization used for entry into U.S. markets by foreign banks. This bank is simply an agent for the overseas parent and cannot take deposits or give loans in its name. … [Read more...]
Agency Basis
Agency Basis Compensation method for program trade broker based only on commission derived through bids called for from various brokerages. … [Read more...]
Agency Incentive Arrangement.
Agency Incentive Arrangement. Compensation method for program trade broker where commissions are determined based on benchmark prices for issues that will be traded. … [Read more...]
Agency Cost View
Agency Cost View Concept that various agency costs give rise to a complex environment wherein total agency costs are minimum with some, but lower than 100%, financing through debt. … [Read more...]
Agency Costs
Agency Costs Costs incremental to conventional costs that arise from having an agent representing the principal make decisions. … [Read more...]
Agency Cross
Agency Cross Also termed dual Agency. Trade with one agent acting for both buyer and seller. … [Read more...]
Agency Pass-Throughs
Agency Pass-Throughs Pass-through mortgage securities wherein payment of principal/ interest is guaranteed by government agencies. Government National Mortgage Association (" Ginnie Mae "), Federal National Mortgage Association (" Fannie Mae"), Federal Home Loan Mortgage Corporation … [Read more...]
Agency Problem
Agency Problem Clash of interest among managers, bondholders and stockholders. … [Read more...]
Agency Theory
Agency Theory Assessment of principal and agent relationships, whereby the agent, represents the principal, that may be an individual or entity. … [Read more...]
Agent
Agent Individual who makes decisions in a relationship between principal and agent. … [Read more...]
Aggregation
Aggregation Corporate financial planning process whereby small investment proposals are grouped and treated as one investment . … [Read more...]
Aging Schedule
Aging Schedule Accounts receivable table split up into age categories to check if customer repayments are happening on schedule. The classifications may be as follows: 0-30 days, 30-60 days, 60-90 days … [Read more...]
Agio
Agio Refers to bond premium when market value of the bond exceeds par value. In worldwide markets, the term also refers to a fee charged for undertaking a transaction. … [Read more...]