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...]