Amortization Gradually writing-off the value of an intangible asset over a period of time. Commonly applied to items such as goodwill , improvements to leased premises, or expenses of a new stock or bond issue . The formal financial statements and report on operations issued by a company to its shareholders after its fiscal year-end . The simultaneous purchase of a security on one stock exchange and sale of the same security or an equivalent of that security on the same or another exchange which can result in a profit. The profit is the difference between the buy and sell prices and is usually a very small amount per unit.
Arbitrage is a sophisticated manoeuvre executed by professional traders.
Arrears Interest or dividends which were not paid when due and are still owed. Ask The lowest price at which someone is willing to sell a security . Everything a company or person owns or is owed, such as money, securities , equipment and buildings. Assets are listed on a company's balance sheet . Associated Company A company owned jointly by two or more other companies.