Dilution

Dilution Reduction of the share of income that each share has a claim to. … [Read more...]

Dilutive Effect

Dilutive Effect Outcome of any transaction that reduces common share earnings. … [Read more...]

Direct Estimate Method

Direct Estimate Method Cash budgeting method that bases calculations on category wise detailed projections of receipts and disbursements in cash. … [Read more...]

Direct Lease

Direct Lease An agreement for a lease wherein lessor leases out new equipment bought from the manufacturer. … [Read more...]

Direct Placement

Direct Placement Sale of a new issue by placing it through an institutional investor instead of making a public offer. … [Read more...]

Direct Purchase Program

Direct Purchase Program Method by which stock can be bought directly from company by investors. Buyers thus avoid broker fees or commissions. … [Read more...]

Direct Quote

Direct Quote The number or quantity of U.S. dollars that can buy one unit of foreign exchange. … [Read more...]

Direct Search Market

Direct Search Market Direct interaction between sellers and buyers for transacting with various financial instruments. … [Read more...]

Direct Stock-Purchase Programs

Direct Stock-Purchase Programs Direct purchase of securities from issuers by purchasers/ investors. … [Read more...]

Dirty Float

Dirty Float Floating exchange rate system wherein a government interferes at times to influence the domestic currency value by modifying the direction it is taking. … [Read more...]

Dirty Price

Dirty Price Actual price at which buyer can own the bond. Represented by bond price plus accrued interest, if any. … [Read more...]

Disbursement Float

Disbursement Float Reduction in book cash not immediately followed by variation in cash at bank. Normally occurs owing to checks issued by the firm’s authorized signatories but not encashed. … [Read more...]

Discharge In Bankruptcy

Discharge In Bankruptcy Legal clearance granted from all obligation to repay debts in bankruptcy. … [Read more...]

Disclaimer of Opinion

Disclaimer of Opinion Statement from auditor giving a disclaimer regarding views of any kind with respect to the financial state of the company. … [Read more...]

Discount

Discount Refer: premium. With respect to bond sale price, any price lower than the par value. … [Read more...]

Discount Bond

Discount Bond Below principal value sale of debt. Any discount bonds paying no interest are termed zero coupon bonds. … [Read more...]

Discount Broker

Discount Broker Stockbrokers who buy or sell on client’s instructions and charge discounted commissions as compared to full-service brokers. No investment advice is offered by such brokers. … [Read more...]

Discount Factor

Discount Factor Value at present time of one dollar that will be disbursed at a given date in future. … [Read more...]

Discount Period

Discount Period A time period within which the discount can be reduced from the bill’s net amount during payment by a customer. … [Read more...]

Discount Rate

Discount Rate Federal Reserve rate of interest charged on a bank that needs funds against collateral to cover a temporary shortfall. The Fed imposes restrictions on such borrowings so that they are limited to meeting liquidity requirements over the short term, and are not misused to … [Read more...]