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Chief Financial Officer (CFO) | A chief financial officer (CFO) is the senior executive responsible for managing the financial actions of a company. The CFO's duties include tracking cash flow and financial planning as well as analyzing the company's financial strengths and weaknesses and proposing corrective actions. | 1 |
WHISTLEBLOWER | An employee who reports internal infractions to senior levels of management in order to reveal or contain a problem. A whistle- blower often comes in contact with information that might not be apparent or available to other control functions and is thus an additional element of the GOVERNANCE process. | 0 |
Bermudan Option | An option that can be exercised on specified dates during its life. | 0 |
EUROPEAN DEVELOPMENT FUND (EDF) | A fund created via the TREATY OF ROME in 1957, operated by the EUROPEAN UNION, which provides grants and LOANS in Africa, the Caribbean, and the Pacific. | 0 |
K-Percent Rule | The K-Percent Rule was a proposal by economist Milton Friedman that the central bank should increase the money supply by a constant percentage every year. | 1 |
Lock-Up Period | A lock-up period is a window of time when investors are not allowed to redeem or sell shares of a particular investment. There are two main uses for lock-up periods, those for hedge funds and those for start-ups/IPO’s. | 1 |
CREDIT DERIVATIVE | An OVER-THE-COUNTER DERIVATIVE with an UNDERLYING reference that is based on the credit performance of a REFERENCE CREDIT. Credit derivatives are available in various forms, includ- ing the BASKET SWAP, CREDIT DEFAULT OPTION, CREDIT DEFAULT SWAP,CREDIT FORWARD, CREDIT SPREAD OPTION, FIRST-TO-DEFAULT SWAP, Nth-TO-DEFAUL... | 0 |
NET INCOME | The final result of a company’s operations, prior to distribu- tion of DIVIDENDS or allocation to RETAINED EARNINGS. Net income can be computed as OPERATING REVENUE less OPERATING EXPENSE less INTEREST and TAXES. Also known as NET EARNINGS, NET PROFIT. | 0 |
Replacement Rate | A replacement rate is the percentage of a worker's pre-retirement income that is paid out by a pension program after the worker retires. In pension systems that pay workers substantially different payouts based on their differing incomes, the replacement rate is a common measurement that can be used to determine the ef... | 1 |
Federal Reserve Act | The 1913 act of Congress establishing the Federal Reserve System. | 1 |
zero-coupon securities | See Separate Trading of Registered Interest and Principal Securities (STRIPS). | 0 |
NIC | See NEWLY INDUSTRIALIZED COUNTRY. | 0 |
ASSURANCE | In the United Kingdom, any form of INSURANCE against an event that will eventually occur, such as death. | 0 |
Incoterms | To facilitate commerce around the world, the International Chamber of Commerce (ICC) publishes a set of Incoterms, officially known as international commercial terms. Globally recognized, Incoterms prevent confusion in foreign trade contracts by clarifying the obligations of buyers and sellers. Parties involved in dome... | 1 |
Intangible assets | Valuable things, even though you cannot drop them on your foot - an idea, say, especially one protected by a PATENT; an effective corporate culture; HUMAN CAPITAL; a popular brand. Contrast with TANGIBLE ASSETS. | 1 |
Policy-ineffectiveness | A theorem which asserts that, with ex-ible prices and wages, anticipated government monetar scal policy cannot affect real output or unemployment. Portfolio theory. An economic theory that describes how ratio-nal investors allocate their wealth nancial assets—that is, how they put their wealth into a “portfoli... | 1 |
Agricultural policy | Countries often provide support for their farmers using trade barriers and subsidy because, for example: | 1 |
Assets Under Management (AUM) | Assets under management (AUM) is the total market value of the investments that a person or entity manages on behalf of clients. Assets under management definitions and formulas vary by company. | 1 |
Pip | Pip is an acronym for "percentage in point" or "price interest point." A pip is the smallest price move that an exchange rate can make based on forex market convention. Most currency pairs are priced out to four decimal places and the pip change is the last (fourth) decimal point. A pip is thus equivalent to 1/100 of 1... | 1 |
Money Center Banks | A money center bank is similar in structure to a standard bank; however, it's borrowing, and lending activities are with governments, large corporations, and regular banks. These types of financial institutions (or designated branches of these institutions) generally do not borrow from or lend to consumers. | 1 |
Pell Grant | A Pell Grant is a federal subsidy awarded to students for post-secondary education. Pell Grants are awarded on the basis of financial need and, unlike student loans, do not have to be repaid except in rare instances. | 1 |
Whartonite | Whartonite is a colloquial term used to refer to graduates of the The Wharton School of the University of Pennsylvania. Because of the Wharton School's reputation in the financial sector, the term Whartonite is often associated with professionals in industries such as investment banking, investment management, private ... | 1 |
Uniform Individual Accident and Sickness Policy Provisions Act | A Uniform Individual Accident and Sickness Policy Provisions Act is legislation that every U.S. state has passed into law in some form. It stipulates that individual health insurance policies must contain certain provisions in order to be valid. | 1 |
GUARANTEED INCOME BOND (GIB) | In the United Kingdom, a BOND issued by an INSURER in which the INVESTOR receives a GUARANTEED monthly or annual income for a period ranging from 1 to 5 years. The bonds are considered to be stable and secure as they are issued by only the most creditworthy insurers. | 0 |
Demographic data | Statistical data about the characteristics of a population. Examples include age, gender, and income of the people within a population. | 1 |
Manufacture | To make or process goods, especially in large quantities and by means of industrial machines. | 1 |
factoring | The sale of accounts receivable to another firm, which takes responsibility for collections. W- | 0 |
Petition | All required documentation that will begin a bankruptcy proceeding (e.g., bankruptcy forms, schedules, statements, plan) plus payment of the court filing fee. | 1 |
common stockholders | Individuals who have an ownership interest in a firm, with rights to receive dividends and vote on major corporate issues. | 0 |
Renewable Resource | A renewable resource is one that can be used repeatedly and does not run out because it is naturally replaced. | 1 |
Statistics | The method of collecting, organising, presenting and analysing data to draw meaningful conclusion. Further, it also means data. | 1 |
INSOLVENCY | A state where a company’s LIABILITIES exceed the MARKET VALUE of its ASSETS (giving rise to NEGATIVE EQUITY) or when it cannot pay DEBTS falling due in the normal course of business. Insolvency generally leads to filing of VOLUNTARY BANKRUPTCY or INVOLUNTARY BANKRUPTCY. See also DEFAULT, EVENT OF DEFAULT, SOLVENCY. | 0 |
Unions | In developed countries, at least, trade union membership and influence has declined over the past three decades. Fewer WAGES are now set by collective bargaining, and far fewer working days are lost to strikes. Unions, which are in effect a CARTEL of workers, probably make UNEMPLOYMENT higher than it would be without t... | 1 |
LONG ARBITRAGE | An ARBITRAGE strategy employed in the FUTURES mar- ket when the FORWARD RATE is lower than the futures rate, indicating that the cash market is overpriced when compared with the futures market; the strategy calls for selling the UNDERLYING ASSET and buying futures. See alsoSHORT ARBITRAGE. | 0 |
Stare Decisis | Stare decisis is a legal doctrine that obligates courts to follow historical cases when making a ruling on a similar case. Stare decisis ensures that cases with similar scenarios and facts are approached in the same way. Simply put, it binds courts to follow legal precedents set by previous decisions. | 1 |
DEBT SERVICE COVERAGE | A company’s ability to manage its DEBT SERVICE requirement. A company with strong coverage possesses financial strength and flexibility, while one with weak cover is susceptible to FINANCIAL DISTRESS. Debt service coverage may be computed through the FIXED CHARGE COVERAGE ratio. See also INTEREST COVERAGE. | 0 |
Capital investment | The purchase of physical capital goods (e.g., buildings, tools and equipment) that are used to produce goods and services. | 1 |
Total cost | @refer to cost, total @ divided by the number of units produced. | 1 |
DISCRETIONARY ACCOUNT | A customer BROKERAGE ACCOUNT where the client gives the BROKER authorization to act on his/her behalf in buying and selling SECURITIES. The client may limit the discretion through time and/ or price constraints. | 0 |
Retail Price Index (RPI) | The Retail Price Index (RPI) is one of the two main measures of consumer inflation produced by the United Kingdom's Office for National Statistics (ONS). It is not considered an official statistic by the U.K., but it is used for certain types of cost escalation. The RPI was introduced in the U.K. in 1947, and it was ma... | 1 |
Value added | Net contribution made by a firm in the process of production. It is defined as, Value of production – Value of intermediate goods used. | 1 |
Incumbent | The term incumbent refers to an individual who currently holds a set of responsibilities within a specific office as part of a corporation or within a branch of the government. As the incumbent, this person has an obligation to the position or office they hold. All incumbents of an organization such as directors and of... | 1 |
utility | The measure of the welfare or satisfaction of an investor. | 0 |
RESOLUTION | A motion that is adopted by a specific body, such as a group of SHAREHOLDERS during the ANNUAL GENERAL MEETING of a company, typically through a majority vote in the affirmative. Once approved, it becomes part of the governing operations of a company. | 0 |
Chattel Mortgage | A chattel mortgage is a loan arrangement in which an item of the movable personal property acts as security for a loan. The movable property, or chattel, guarantees the loan, and the lender holds an interest in it. A chattel mortgage differs from a conventional mortgage in which the loan is secured by a lien on the rea... | 1 |
Head of Household | Taxpayers may file tax returns as heads of household (HOH) if they pay more than half the cost of supporting and housing a qualifying person. Taxpayers eligible to classify themselves as an HOH get higher standard deductions and lower tax rates than taxpayers who file as single or married filing separately. | 1 |
Federal Trade Commission (FTC) | The Federal Trade Commission (FTC) is an independent agency of the U.S. government that aims to protect consumers and ensure a strong competitive market by enforcing consumer protection and antitrust laws. Its principal purpose is to enforce non-criminal antitrust laws in the United States, by preventing and eliminatin... | 1 |
Smurf | A smurf is a colloquial term for a money launderer who seeks to evade scrutiny from government agencies by breaking up large transactions into a set of smaller transactions that are each below the reporting threshold. Smurfing is an illegal activity that can have serious consequences. | 1 |
Special Warranty Deed | A special warranty deed is a deed to real estate where the seller of the property—known as the grantor—warrants only against anything that occurred during their physical ownership. In other words, the grantor doesn't guarantee against any defects in clear title that existed before they took possession of the property. | 1 |
DIRTY FLOAT | A situation where a CENTRAL BANK or monet- ary authority does not adjust the nation’s MONEY SUPPLY to offset any changes caused by active intervention in the FOREIGN EXCHANGE mar- kets. The dirty float may ultimately result in rising INFLATION. See alsoSTERILIZATION. | 0 |
1%/10 Net 30 | The 1%/10 net 30 calculation is a way of providing cash discounts on purchases. It means that if the bill is paid within 10 days, there is a 1% discount. Otherwise, the total amount is due within 30 days. | 1 |
LEGAL MECHANISM CONTROL | A structure or process where effective con- trol of a company is obtained through legal or structural mechanisms (e.g., a pyramid holding company) rather than the purchase of a majority share of COMMON STOCK. See also MAJORITY CONTROL, MANAGEMENT CONTROL, MINORITY CONTROL, TOTAL CONTROL, VOTING TRUST CONTROL. | 0 |
Trade Secret | A trade secret is any practice or process of a company that is generally not known outside of the company. Information considered a trade secret gives the company a competitive advantage over its competitors and is often a product of internal research and development. | 1 |
Accidental Death and Dismemberment Insurance (AD&D) | Accidental death and dismemberment (AD&D) insurance is insurance—usually added as a rider to a health insurance or life insurance policy—that covers the unintentional death or dismemberment of the insured. Dismemberment includes the loss—or the loss of use—of body parts or functions (e.g., limbs, speech, eyesight, and ... | 1 |
stress testing | Calculating losses under dire sce-narios. | 0 |
residual income | Another term for economic value added @EVA@. | 0 |
Representative Sample | A representative sample is a subset of a population that seeks to accurately reflect the characteristics of the larger group. For example, a classroom of 30 students with 15 males and 15 females could generate a representative sample that might include six students: three males and three females. Samples are useful in ... | 1 |
Animal spirits | The colourful name that keynes gave to one of the essential ingredients of economic prosperity: confidence. According to Keynes, animal spirits are a particular sort of confidence, "naive optimism". He meant this in the sense that, for entrepreneurs in particular, "the thought of ultimate loss which often overtakes pio... | 1 |
SINGLE FACTOR MODEL | A form of mathematical model used in the pricing of INTEREST RATE DERIVATIVES in which all of the uncertainty related to the future movement of interest rates is captured in a single factor, generally a short-term rate. The entire TERM STRUCTURE is evolved from the singlerate. Also known as ONE FACTOR MODEL. See also F... | 0 |
ASSET TURNOVER | A measure of a company’s efficiency in utilizing its ASSETS, generally calculated as the number of times during the year the value of the company’s assets is generated in REVENUES. It is computed as:where Rev is the company’s revenues, and TA is the company’s total assets. The higher the ratio, the more effective is th... | 0 |
House Poor | House poor is a term used to describe a person who spends a large proportion of his or her total income on home ownership, including mortgage payments, property taxes, maintenance, and utilities. Individuals in this situation are short of cash for discretionary items and tend to have trouble meeting other financial obl... | 1 |
Restrictive practice | A general term for anything done by a firm, or FIRMS, to inhibit COMPETITION. Generally against the law. (See ANTITRUST and CARTEL.) | 1 |
Social regulation | See regulation. | 1 |
Value of Risk (VOR) | Value of risk (VOR) is the financial benefit that a risk-taking activity will bring to the stakeholders of an organization. It requires the organization to determine whether an activity will help to move it closer to completing its objectives. | 1 |
IOTA | IOTA (MIOTA) is a distributed ledger designed to record and execute transactions between machines and devices in the Internet of Things (IoT) ecosystem. The ledger uses a cryptocurrency called mIOTA to account for transactions in its network. IOTA’s key innovation is Tangle, a system of nodes used for confirming transa... | 1 |
Velocity of Money | The velocity of money is a measurement of the rate at which money is exchanged in an economy. It is the number of times that money moves from one entity to another. It also refers to how much a unit of currency is used in a given period of time. Simply put, it's the rate at which consumers and businesses in an economy ... | 1 |
Velocity of money | In serving its func-tion as a medium of exchange, money moves from buyer to seller to new buyer and so on. Its “veloc-ity” refers to the speed of this movement. | 1 |
duration | the average number of years to an asset’s discounted cash flows. | 0 |
Endowment Effect | The endowment effect refers to an emotional bias that causes individuals to value an owned object higher, often irrationally, than its market value. | 1 |
Libertarianism | An economic philos-ophy that emphasizes the impor-tance of personal freedom in economic and political affairs; also sometimes called “liberalism.” | 1 |
INDUSTRIAL REVENUE BOND | In the United States, a form of MUNICIPAL BOND issued by a state or local government on behalf of a CORPORATION that is engaged in a development project on behalf of the municipality. Thebond may be backed by real ASSETS, such as property or buildings. Also known as INDUSTRIAL DEVELOPMENT BOND. | 0 |
Voting Trust Agreements | A voting trust agreement is a contractual agreement in which shareholders with voting rights transfer their shares to a trustee, in return for a voting trust certificate. This gives the voting trustees temporary control of the corporation. | 1 |
BAT Stocks | BAT is an acronym referring to Baidu Inc. (BIDU), Alibaba Group Holding Ltd. (BABA) and Tencent Holdings Ltd. (0700.Hong Kong, TCEHY), three large Chinese internet stocks often likened to Alphabet Inc. (GOOG) subsidiary Google, Amazon.com Inc. (AMZN) and Facebook Inc. (FB). The BATs are often compared to the FANGs—or v... | 1 |
Balance of payments | A set of accounts that summarise a country’s transactions with the rest of the world. | 1 |
LOANBACK | In the United Kingdom, a transaction where an individual bor- rows against funds accumulated in a PENSION account, generally on a short- term basis. | 0 |
Autonomous Expenditure | An autonomous expenditure describes the components of an economy's aggregate expenditure that are not impacted by that same economy's real level of income. This type of spending is considered automatic and necessary, whether occurring at the government level or the individual level. The classical economic theory states... | 1 |
Asset-Backed Security | Security created from a portfolio of loans, bonds, credit card receivables, or other assets. | 0 |
DAY COUNT CONVENTION | A mechanism for computing COUPON pay-ments/receipts on a FIXED INCOME SECURITY. Day count conventions, whichvary by instrument, market, and country, are based on the period betweenCOUPON payments, the number of days in the month, and number of the•Actual/360, which computes the actual number of days between two cou- po... | 0 |
FRA | See FORWARD RATE AGREEMENT. | 0 |
dcf | discounted cash flow. | 0 |
Interest Rate Future | An interest rate future is a futures contract with an underlying instrument that pays interest. The contract is an agreement between the buyer and seller for the future delivery of any interest-bearing asset. | 1 |
Monotonic preferences | A consumer’s preferences are monotonic if and only if between any two bundles, the consumer prefers the bundle which has more of at least one of the goods and no less of the other good as compared to the other bundle. | 1 |
Business Insurance | Business insurance coverage protects businesses from losses due to events that may occur during the normal course of business. There are many types of insurance for businesses including coverage for property damage, legal liability and employee-related risks. | 1 |
PROPORTIONAL TREATY | See PROPORTIONAL AGREEMENT. | 0 |
Generation-Skipping Transfer Tax (GSTT) | The generation-skipping transfer tax is a federal tax that results when there is a transfer of property by gift or inheritance to a beneficiary who is at least 37½ years younger than the donor. Generation-skipping transfer taxes serve the purpose of ensuring that taxes are paid when assets are placed in a trust, and th... | 1 |
COST OF RISK | The implicit or explicit price a company must pay to man- age its RISK exposures; typically it comprises of the expected costs and dir- ect and indirect losses arising from RISK RETENTION, LOSS CONTROL, LOSS FINANCING, and RISK REDUCTION activities. | 0 |
Expected Loss Ratio (ELR Method) | Expected loss ratio (ELR) method is a technique used to determine the projected amount of claims, relative to earned premiums. The expected loss ratio (ELR) method is used when an insurer lacks the appropriate past claims occurrence data to provide because of changes to its product offerings and when it lacks a large e... | 1 |
Cup and Handle | A cup and handle price pattern on a security's price chart is a technical indicator that resembles a cup with a handle, where the cup is in the shape of a "u" and the handle has a slight downward drift. The cup and handle is considered a bullish signal, with the right-hand side of the pattern typically experiencing low... | 1 |
Marginal Revenue Product (MRP) | Marginal revenue product (MRP), also known as the marginal value product, is the marginal revenue created due to an addition of one unit of resource. The marginal revenue product is calculated by multiplying the marginal physical product (MPP) of the resource by the marginal revenue (MR) generated. The MRP assumes that... | 1 |
Gross national product, real | Nominal GNP corrected for infl ation; i.e., real GNP equals nominal GNP divided by the GNP defl ator. This was the cen- tral accounting concept in earlier times but has been replaced by gross domestic product. | 1 |
Competition (elementary) | When there are many buyers and sellers of a product. Sellers compete with other sellers to sell products to buyers. Buyers compete with other buyers for goods and services. | 1 |
Mark Zuckerberg | Mark Zuckerberg is a self-taught computer programmer and co-founder, chair, and chief executive officer of Facebook (FB), which he founded in his Harvard University dorm room in 2004 along with Andrew McCollum, Dustin Moskovitz, Chris Hughes, and Eduardo Saverin. | 1 |
G7 | See GROUP OF 7. | 0 |
Social Responsibility | Social responsibility means that businesses, in addition to maximizing shareholder value, must act in a manner that benefits society. Social responsibility has become increasingly important to investors and consumers who seek investments that are not just profitable but also contribute to the welfare of society and the... | 1 |
Regulation U | Regulation U is a Federal Reserve Board regulation that governs loans by entities involving securities as collateral and the purchase of securities on margin. Regulation U limits the amount of leverage that can be extended for loans secured by securities for the purpose of buying more securities. Securities involved ty... | 1 |
PROMPT DATE | The specific date on which payment is due from the buyer on a good purchased from a seller. | 0 |
Asset Class | An asset class is a grouping of investments that exhibit similar characteristics and are subject to the same laws and regulations. Asset classes are made up of instruments which often behave similarly to one another in the marketplace. | 1 |
Financial investment | Placing money in a savings account or in any number of financial assets, such as stocks, bonds, or mutual funds, with the intention of making a financial gain. | 1 |
MURABAHA | A TRUST sale scheme used in ISLAMIC FINANCE, where a FINANCING is structured as a credit sales contract with a markup over a negotiated invoice price. See also IJARA, SALAM, SUKUK. | 0 |
Up/Down Gap Side-by-Side White Lines | The side-by-side white lines pattern is a three-candle continuation pattern that occurs on candlestick charts. The up version is a large up (white or green) candle followed by a gap and then two more white candles of similar size to each other. The down version is a large down (black or red) candle followed by two whit... | 1 |
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