Demand Line of Credit Line of credit granted by a bank that allows day to day or on demand borrowings by customers. … [Read more...]
Demand Master Notes
Demand Master Notes Securities with short-term maturity that must be repaid on demand immediately. … [Read more...]
Demand Shock
Demand Shock Any occurrence or event that impacts prevailing economic demand for goods and services. … [Read more...]
Delta Spread
Delta Spread Strategy used in options trading wherein a delta neutral position is initially established by trader by simultaneously selling and buying options in line with neutral ratio. … [Read more...]
Dependent
Dependent A capital budgeting project whose acceptance is dependent or contingent on another project’s acceptance. … [Read more...]
Depreciate
Depreciate Allocation of the asset’s cost of acquisition over the period it is used by the business. … [Read more...]
Depreciation
Depreciation Expense that is not directly translatable into cash, but that affords a free cash flow source. The allocation made to amortize the cost of acquisition of long term asset. The amortization takes place throughout the asset’s life. … [Read more...]
Depreciation Tax Shield
Depreciation Tax Shield The tax advantage gained from depreciating plant and machinery measured in terms of monetary value received. … [Read more...]
Derivative Instruments
Derivative Instruments Financial contracts wherein the price is dependent on that of an underlying asset. For example, options, futures. … [Read more...]
Derivative Product Company
Derivative Product Company Entity created to act as counter party to derivative transactions. Often originates the product that is sold or guarantees an existing derivative product or acts as intermediary in such a transaction. … [Read more...]
Detachable Warrant
Detachable Warrant Entitles holders to purchase a specified number of shares at a predetermined price. Sale of detachable warrants may happen separately and distinctly from the instrument it was initially issued with. For example, a bond with a detachable warrant. … [Read more...]
Deterministic Models
Deterministic Models Also see: stochastic models. Liability- comparison matching that works on the assumption that both liability payments and the cash flows from the asset are completely predictable. … [Read more...]
Detrend
Detrend Removing or eliminating the normal inclination or tendency of a group of statistical figures/ information over a period. … [Read more...]
Difference from S&P
Difference from S&P Return from a mutual fund less variation in S&P500 Index over the matching time period. A -5.00 notation signifies a return 5% point lower from the fund as compared with the index. … [Read more...]
Differential Disclosure
Differential Disclosure System of making report of contradictory or significantly different information through corporate reports like annual reports, 10-Qs, 10-Ks. … [Read more...]
Differential Swap
Differential Swap Exchange or swap of one LIBO rate with another wherein payments are made in one of these. For example, yen LIBOR in exchange for dollar LIBOR. … [Read more...]
Diffusion Process
Diffusion Process Refer: full price. Concept dealing with stock price movements that holds that the price reflects all intermediary values. … [Read more...]
Digested Security
Digested Security Financial instrument bought by investor with intention of holding for a long period. Effectively the security is out of trading. A large number of such instruments result in illiquid markets for that security. … [Read more...]