Arm’s Length Price

Arm's Length Price Price level where prospective buyer and unrelated seller are willing to conduct a trade. … [Read more...]

Articles of Incorporation

Articles of Incorporation Document that establishes a corporation and its structure and people legally. … [Read more...]

Asian Option

Asian Option Options that during their life term, base their value on that of the asset’s average price. … [Read more...]

Ask

Ask Minimum possible price at which investor will sell a stock. The quoted offer at which stock can be purchased by an investor. … [Read more...]

Ask Price

Ask Price Also termed offer price. Price quoted by dealer to make a sale. … [Read more...]

Ask Size

Ask Size Number of shares being sold by a seller at the ask price quoted. … [Read more...]

Asset

Asset Item or possession that can be traded in any exchange for a value. … [Read more...]

Asset/Equity Ratio

Asset/Equity Ratio Total assets compared with stockholder equity represented as a ratio. … [Read more...]

Asset/Liability Management

Asset/Liability Management Also termed surplus management. Refers to management of a financial institution’s funds to fulfill the two primary goals of earning adequate returns and maintaining more assets than liabilities at all times. … [Read more...]

Asset Activity Ratios

Asset Activity Ratios Ratio evaluating the efficiency of asset management of a firm. … [Read more...]

Asset Allocation Decision

Asset Allocation Decision Any decision pertaining to distribution of a firm’s investment funds over the available asset classes. … [Read more...]

Asset Classes

Asset Classes Classes of assets. For example, bonds, stocks, foreign securities and real estate. … [Read more...]

Asset Class Breakdown

Asset Class Breakdown Percentages, when taken relatively, of core asset classes, for example, fixed income and cash, equities, along with real estate and international holdings, that form a part of a mutual fund, ETF or other investments. … [Read more...]

Asset-Coverage Test

Asset-Coverage Test Restriction placed through bond indenture that allows for additional borrowing provided asset to debt ratio is consistently above a minimum specified previously. … [Read more...]

Asset for Asset Swap

Asset for Asset Swap Exchange by a creditor of a defaulting borrower’s debt for another defaulting borrower’s debt. … [Read more...]

Asset Pricing Model

Asset Pricing Model Model used for evaluating an asset’s required rate of return. … [Read more...]

Asset Stripping

Asset Stripping Purchase of an undervalued company with an intent to make a profit from asset sales. The assets, for example equipment and property, may have greater value than the company as a whole in some cases. … [Read more...]

Asset Substitution

Asset Substitution Investment in assets of a riskier nature than expected by bondholders of a firm. … [Read more...]

Asset Substitution Problem

Asset Substitution Problem Problem arising when riskier assets replace a firm’s current existing assets and the debt holders are placed at higher risk owing to this … [Read more...]

Asset Swap

Asset Swap Rate of interest swaps undertaken to modify the characteristics of cash flow of assets of any firm so that liabilities and cash flows match. … [Read more...]