Book Cash Also termed ledger cash. Cash balance of a firm according to its financial statements. … [Read more...]
Book Profit
Book Profit Total income in the books plus gains or losses from sale of the assets when SAT is terminated. … [Read more...]
Book Runner
Book Runner Underwriter designated for managing a new issue, who maintains the record of total sale of securities. … [Read more...]
Book Transfer
Book Transfer Transferring funds between deposit accounts held in the same financial institution. Eliminates check clearing float. … [Read more...]
Book Value
Book Value For a company, total assets less intangible assets and liabilities (for example, debt). Book value may differ from market value of the company. … [Read more...]
Book Value Per Share
Book Value Per Share Stockholder equity as compared with average number of common shares expressed as a ratio. Book value per share reflects accounting valuation and is not necessarily a true market value. … [Read more...]
Book Entry Securities
Book Entry Securities Changeover to a system where computerized records are held for all securities by the Fed in the names of all banks that are members. These banks hold records for the securities owned by them and those owned by their customers. Where book-entry has been in … [Read more...]
Bootstrapping
Bootstrapping Creation of a theoretical curve representing spot rates, basing yield of a maturity on yield projection for the previous one. … [Read more...]
Borrow
Borrow Receiving money on loan on basis of a promise or commitment to pay it back. … [Read more...]
Borrower Fallout
Borrower Fallout A kind of mortgage pipeline risk that potential borrowers of loans that are committed to be terminated may pull out of the contract. … [Read more...]
Bottom
Bottom Lowest possible price of a financial security, index, commodity or economic cycle during a given time frame, followed by a consistent increase. … [Read more...]
Bottom Up Equity Management Style
Bottom Up Equity Management Style Style of management that puts less emphasis on the impact of market cycles and economic cycles and gives great importance to individual stock analysis. … [Read more...]
Bought Deal
Bought Deal Issues where the securities are entirely bought by one or two underwriters. … [Read more...]
Bourse
Bourse French term denoting stock markets, now used commonly in all markets worldwide. … [Read more...]
Bracket
Bracket Denotes the degree of commitment of an underwriter in new issues. Brackets are classified as minor or major. … [Read more...]
Brady Bonds
Brady Bonds Emerging country bonds issued as a part of a program of debt reduction. … [Read more...]
Branch
Branch Operations incorporated in one country that is home, but carried out overseas. … [Read more...]
Break Even Analysis
Break Even Analysis Analyzing the level of sales where zero profit would be generated by a project. … [Read more...]
Break Even Lease Payment
Break Even Lease Payment Payment pertaining to a lease wherein a party to a new lease is equally balanced in making the decision to enter into or not enter into the agreement. … [Read more...]