Common Base Year Analysis Representation of accounting related information pertaining to several multiple years by showing them as a percentage of any initial year’s amounts. … [Read more...]
Common Size Analysis
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Common Size Analysis Presentation of items in the income statement as a percentage of sales, presentation of items in the balance sheet, each as a percentage of assets. … [Read more...]
Company Specific Risk
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Company Specific Risk Refer: Unsystematic risk. Risk that is unique to a business and that does not depend on general factors. … [Read more...]
Comparables
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Comparables Technique of valuation wherein value of an asset is determined based on the price charged for a recently sold asset. … [Read more...]
Comparative Credit Analysis
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Comparative Credit Analysis Analytical method that compares firms with others having the debt rating desired so as to identify the financial ratio to adopt. … [Read more...]
Comparison Universe
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Comparison Universe A grouping of money managers following a similar style of investment used as the basis for evaluating portfolio managers in terms of relative performance. … [Read more...]
Compensating Balance
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Compensating Balance Balance in excess left with the bank so as to indirectly compensate for services or loans availed. … [Read more...]
Competence
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Competence The capacity to meet one’s requirements in an efficient manner. Being endowed with the necessary skills to attain specific goals. … [Read more...]
Competition
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Competition Intramarket or intermarket competition between businesses to get the greater market share in the same segment. … [Read more...]
Competitive Bidding
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Competitive Bidding Process whereby securities firms bid competitively for securities that are being sold by the issuer. … [Read more...]
Competitive Offering
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Competitive Offering Competitive bidding process to make a securities offering. … [Read more...]
Complete Portfolio
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Complete Portfolio The portfolio in entirety, encompassing assets that are risk-free and high risk. … [Read more...]
Committee, AIMR Performance Presentation Standards Implementation Committee
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Committee, AIMR Performance Presentation Standards Implementation Committee The Performance Presentation Standards Implementation Committee of the Association for Investment Management and Research (AIMR) is responsible for interpreting, revising and updating the association’s … [Read more...]
Completion Bonding
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Completion Bonding Guarantee or insurance for the successful completion of a construction contract. … [Read more...]
Completion Risk
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Completion Risk Risk arising from the possibility that the project never becomes successfully operational. … [Read more...]
Complex Capital Structure
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Complex Capital Structure Use of various security kinds rather than one class of common stock. A company following a complex capital structure has several varieties of common stock classes, each with different voting privileges and rates of dividend. … [Read more...]
Composition
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Composition Arrangement that is voluntarily undertaken to restructure debt so as to reduce payments payable by a firm. … [Read more...]
Compound Interest
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Compound Interest Payment of interest on the principal plus already earned interest. … [Read more...]
Compound Option
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Compound Option Any option that allows the holder to purchase another. … [Read more...]
Compounding
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Compounding Accumulation carried out forward in time for the time value of money. As an example, interest earnings of one period earn more interest over every succeeding one. … [Read more...]
