Honesty Bond Bond by an organization guaranteeing the honesty and integrity of the issuer and/or its employees. The bond insures the holder against dishonest and illegal acts by employees. … [Read more...]
Horizon Analysis
Horizon Analysis A returns analysis that uses total return to measure performance over a given time horizon for investment purposes. … [Read more...]
Horizon Return
Horizon Return In a specific time horizon, the total return achieved. … [Read more...]
Horizontal Acquisition
Horizontal Acquisition Merging of two firms/ companies that produce similar services or goods. … [Read more...]
Horizontal Analysis
Horizontal Analysis Division of every expense item in a specific year by an identical expense item derived from the base year. Calculation enables measurement of changes in the comparative importance of expense items over the years. Also evaluates how expense items influences … [Read more...]
Horizontal Equity
Horizontal Equity Theory pertaining to taxation stating that the same tax rate must apply to all individuals in the same income range. … [Read more...]
Horizontal Merger
Horizontal Merger Merger between two or more competing firms, Or, merger of two companies that are at the same level in production and also in one industry. … [Read more...]
Horizontal Spread
Horizontal Spread Purchase and sale of two options simultaneously when the only difference is in the date at which they can be exercised. … [Read more...]
Host Security
Host Security Any security that has a warrant attached to it. … [Read more...]
Hubris
Hubris Arrogance arising from excessive pride manifesting itself as insolence. … [Read more...]
Human Capital
Human Capital Special skills and unique capabilities of people, as in employees. … [Read more...]
Hurdle Rate
Hurdle Rate Used in capital budgeting to denote the required return. … [Read more...]
Hybrid
Hybrid A set or grouping of two or many risk management instruments of different kinds that have interactive characteristics. … [Read more...]
Hybrid Market
Hybrid Market Securities exchange where trading can be done either through an automated electronic trading platform or a traditional floor broker system according to the trader’s preference. … [Read more...]
Hybrid Security
Hybrid Security Convertible securities, where the security trades like a fixed income instrument and common stock owing to the optioned common stock trading in a middle range. … [Read more...]
Identifiable Asset
Identifiable Asset Asset acquired through an acquisition of another business that can be given a fair value and may be expected to yield a certain benefit to the acquirer in future. … [Read more...]
Idiosyncratic Risk
Idiosyncratic Risk Risk that does not arise from market risk or market factors. Unsystematic risks or company specific risks that can be addressed and avoided through proper portfolio diversification. … [Read more...]
Immediate Settlement
Immediate Settlement Settlement and delivery within 5 business days for securities. … [Read more...]
Immunization
Immunization The creation of a liability and a matching asset that will offset any changes that may occur in their values. … [Read more...]