Finance

€STR: The European Central Bank’s Replacement for EURIBOR
Comprehensive coverage of €STR, including its historical context, structure, key events, mathematical formulas, applicability, examples, comparisons, interesting facts, FAQs, and references.
€STR: The Euro Short-Term Rate
Comprehensive guide to the Euro Short-Term Rate (€STR), its historical context, significance, formulas, and applications.
100 Per Cent Gold Backing: Historical Monetary Policy
A reserve rule requiring the bank issuing a currency to hold gold of equal value. Learn the historical context, key aspects, and implications of 100 per cent gold backing.
1031 Exchange: A Tax-Deferral Investment Strategy
A 1031 Exchange allows investors to defer capital gains taxes by reinvesting proceeds from a sold property into a new property, fostering continued real estate growth and investment.
1040 Form: The Standard IRS Form for Annual Income Tax Returns
The 1040 Form is the standard IRS form used by individuals to file their annual income tax returns. It includes sections for reporting income, deductions, credits, and other tax obligations.
1099-MISC: Reporting Miscellaneous Income
1099-MISC is a tax form used to report various types of miscellaneous income to the Internal Revenue Service (IRS), essential for individuals and businesses, particularly those involved in self-employment.
12b-1 Fees: Annual Marketing and Distribution Fees
Comprehensive explanation of 12b-1 fees, which are annual marketing or distribution fees included in a mutual fund's expense ratio. Discover their purpose, calculation, implications, and regulatory background.
18--25 Trust: Establishing Financial Security for Young Adults
A comprehensive exploration of the 18--25 Trust, a financial trust established for the benefit of young individuals who gain full ownership of the trust property by their 25th birthday. This article covers the legal framework, inheritance tax implications, historical context, and practical applications.
3(c)(1): Investment Company Exemption
Understanding the 3(c)(1) Exemption and its Role in Limiting the Number of Investors to 100, Including Accredited Investors.
3(c)(7): A Regulation for Qualified Purchasers
Comprehensive definition and analysis of 3(c)(7), focusing on the regulation that imposes no limit on the number of investors but restricts them to qualified purchasers.
30-Day Delinquency: A Preliminary Stage of Loan Default
30-Day Delinquency refers to loans overdue by one month and is an early indicator of potential financial difficulties faced by the borrower before escalating to severe delinquency stages.
30/360: Day Count Convention in Finance
A comprehensive guide to the 30/360 day count convention used in finance, including its historical context, applications, types, and calculations.
360/360: A Simplified Day Count Convention
A simplified variation where the year and the loan period are both measured as 360 days, commonly used in banking and financial calculations for ease of computations.
401(k): Tax-Advantaged Retirement Savings Plan
A comprehensive overview of 401(k), a tax-advantaged retirement savings plan sponsored by many employers in the United States, including types, benefits, and usage.
401(k) Loan: Borrowing from Your Retirement Savings
An in-depth look at 401(k) loans, their benefits and drawbacks, historical context, key events, types, importance, applicability, examples, related terms, and much more.
401(k) Plans: Employer-Sponsored Retirement Accounts Offering Tax Advantages
Comprehensive overview of 401(k) plans: employer-sponsored retirement savings accounts providing tax advantages and investment options for future retirement income.
403(b) Plan: Retirement Savings for Non-Profit and Public School Employees
A 403(b) plan is a retirement savings plan designed for employees of public schools and certain tax-exempt organizations, similar to a 401(k) plan but specifically for non-profits and public schools.
403(b) Plans: Retirement Plans for Public School and Non-Profit Employees
Detailed definition, types, examples, historical context, and more about 403(b) plans, which are tax-advantaged retirement savings plans for employees of public schools and certain non-profit organizations.
412(e)(3) Plan: Defined Benefit Pension Plan
A 412(e)(3) plan is a type of defined benefit pension plan that is funded exclusively by life insurance and annuity contracts. Known for guaranteed benefits, these plans are subject to enhanced regulatory scrutiny to prevent abuses.
529 College Savings Plan: A Comprehensive Guide to Education Savings
Explore the essential features, benefits, and considerations of the 529 College Savings Plan, a tax-advantaged scheme designed to help families save for future education costs.
7-Pay Test: A Critical IRS Criterion for Life Insurance
In-depth exploration of the 7-Pay Test, an IRS mechanism to determine if a life insurance policy qualifies as a Modified Endowment Contract (MEC).
7(a) Loan Program: Comprehensive Financial Assistance for Small Businesses
The 7(a) Loan Program is the U.S. Small Business Administration's (SBA) primary vehicle for providing financial assistance to small businesses, offering a variety of loans to meet different business needs.
8-K: Report of Major Events
A report that companies must file with the SEC to announce significant events that shareholders should know about between 10-Q and 10-K filings.
8-K Report: Essential Announcements for Shareholders
An 8-K Report is filed to announce significant events that shareholders should be aware of, ensuring transparency and informed decision-making in the financial markets.
90-Day Delinquency: Understanding the Implications
A 90-Day Delinquency occurs when a loan payment is overdue by three months, which can lead to severe financial repercussions, including foreclosure.
A Priori Theories of Accounting: Deductive Reasoning in Measurement and Valuation
A Priori Theories of Accounting encompass the use of deductive reasoning to develop measurement and valuation systems based on certain axioms or assumptions, rather than empirical observation. The 1960s marked a significant period for a priori research in financial accounting.
A Shares: Classification and Significance in the Stock Market
A Shares represent a class of ordinary shares, typically with greater voting power and privileges than other classes. Predominantly found in the USA, A shares play a crucial role in corporate governance and investor decisions.
A-Share: Non-Voting Ordinary Shares in a Company
An A-Share is an ordinary share in a company that receives the same dividends as other ordinary shares but does not provide any voting rights to its holder.
A1: Comprehensive Overview and Implications
A detailed look at A1, covering various financial, economic, and legal considerations related to refunds, salary adjustments, equity ratios, and living trusts.
A2: Comprehensive Explanation and Uses
In-depth look at the term A2, its applications, definitions across various fields, and relevance in different contexts.
AAA Rating: The Highest Credit Quality
An in-depth look at the AAA rating, the highest credit rating assigned to an issuer's bonds by credit rating agencies, indicating excellent creditworthiness and a very low risk of default.
AADB: Accountancy and Actuarial Discipline Board
The AADB, or Accountancy and Actuarial Discipline Board, is the successor to the AIDB, with an expanded mandate that includes oversight of actuaries.
AADB: Accountancy and Actuarial Discipline Board
An in-depth look at the Accountancy and Actuarial Discipline Board (AADB), its role, history, and relevance in the fields of accountancy and actuarial science.
AAPA: Association of Authorized Public Accountants
A comprehensive look into the Association of Authorized Public Accountants (AAPA), including its history, types of membership, key events, importance, applicability, and related terms.
AAT (Association of Accounting Technicians): Professional Body for Accounting Technicians
Comprehensive guide to the Association of Accounting Technicians (AAT), including its historical context, categories, key events, importance, applicability, examples, and related terms.
ABCP: Asset-Backed Commercial Paper
A comprehensive overview of Asset-Backed Commercial Paper, including its historical context, types, key events, formulas, and applicability in finance.
Ability and Earnings: Understanding the Connection
An in-depth exploration of the relationship between individual ability and earnings, incorporating economic theories, key models, and real-world applications.
Ability to Pay: The Equitable Taxation Principle
Exploration of the principle of 'Ability to Pay' in taxation, examining its historical context, types, key events, mathematical models, importance, applicability, and related terms.
Ability-to-Pay: Principles and Applications in Taxation
The principle of Ability-to-Pay asserts that taxes should be levied based on the taxpayer's capacity to bear the tax burden. This principle often leads to progressive taxation where higher income or wealth results in higher tax rates.
Ability-to-Repay (ATR) Rule: Federal Mortgage Lending Guidelines
A comprehensive explanation of the Ability-to-Repay (ATR) rule, federal guidelines that ensure lenders determine a borrower’s capacity to repay a mortgage before extending credit.
Ability-to-Repay Rule: Ensuring Consumer Financial Stability
A regulation that requires lenders to determine a consumer's ability to repay a loan before extending credit, ensuring financial stability and protecting consumers from predatory lending practices.
ABMTN: Asset-Backed Medium-Term Note
Comprehensive guide on Asset-Backed Medium-Term Note (ABMTN), including historical context, types, key events, and detailed explanations.
Abnormal Profit: Understanding Above-Normal Gains
An in-depth exploration of abnormal profit, its significance, and implications in economic theory and business practice.
Above Par: When Asset Value Surpasses Expectations
Above Par refers to an asset trading at a price higher than its par value. It commonly applies to bonds but can be used for other financial instruments.
Above-the-Line: Financial Reporting
Denoting entries printed above the horizontal line on a company's profit and loss account, separating profit (or loss) from entries showing profit distribution.
Abridged Accounts: Simplified Financial Reporting for Small Companies
A comprehensive guide to Abridged Accounts under the EU Accounting Directive (2014), detailing its historical context, key aspects, and its significance for small companies.
ABS (Asset-Backed Security): A Financial Instrument Backed by Various Assets
An Asset-Backed Security (ABS) is a financial instrument that is backed by a pool of underlying assets such as loans, leases, credit card debt, or receivables. This article explores the definition, types, examples, history, and applications of ABS, along with related terms and frequently asked questions.
Absolute Entitlement: Full Ownership and Control over Trust Assets by the Beneficiary
A comprehensive exploration of Absolute Entitlement in trusts, including historical context, types, key events, explanations, importance, applicability, examples, related terms, comparisons, and more.
Absolute Valuation: Determining Intrinsic Worth
Absolute Valuation is a method used in fundamental analysis to assess a company's intrinsic value by examining its financials without comparing it to other firms.
Absorb: Accounting and Beyond
Absorb refers to the assimilation or incorporation of amounts in an account or group of accounts, effectively blending them and causing them to lose their individual identity.
Absorbed Overhead: Essential in Absorption Costing
Absorbed overhead refers to the portion of an organization's overhead expenses that are charged to production during a specific accounting period when absorption costing is applied.
Absorption: Overhead Cost Allocation in Accounting
Absorption in accounting refers to the allocation of overhead costs to the production of an organization using absorption rates.
Absorption Account: Monitoring Overhead Absorption in Cost Accounting
A comprehensive overview of absorption accounts in double-entry cost accounting systems, detailing their purpose, historical context, types, key events, and importance.
Absorption Costing: Full Cost Accounting Method
A comprehensive overview of absorption costing, including its historical context, categories, key events, detailed explanations, importance, examples, comparisons with other costing methods, and related concepts.
Absorption Costing vs. Variable Costing: Detailed Comparison
An in-depth analysis of Absorption Costing and Variable Costing, exploring their definitions, differences, uses, advantages, disadvantages, and impact on financial statements.
Absorption Rate: A Key Concept in Cost Accounting
The absorption rate is a calculated rate used in absorption costing systems to allocate overhead costs to production. This article explains the types, formulas, historical context, importance, and differences from activity-based costing.
Abstinence: A Comprehensive Guide to Delayed Consumption
An in-depth look at abstinence, focusing on its historical context, types, key events, detailed explanations, importance, applicability, examples, considerations, related terms, comparisons, interesting facts, and much more.
Abusive Tax Shelter: A Financial Arrangement
A comprehensive look at Abusive Tax Shelters, including historical context, types, key events, explanations, diagrams, importance, applicability, examples, related terms, comparisons, facts, stories, quotes, expressions, jargon, FAQs, references, and summary.
ACA: Abbreviation for Associate of the Institute of Chartered Accountants in England and Wales
The ACA qualification stands for Associate of the Institute of Chartered Accountants in England and Wales, a prestigious certification for professionals in the accounting field. This article delves into the historical context, types of certifications, key events, detailed explanations, and much more about ACA.
ACCA: Association of Chartered Certified Accountants
ACCA stands for the Association of Chartered Certified Accountants, a global professional accounting body offering the Chartered Certified Accountant qualification.
Accelerated Amortization: Faster Debt Repayment Strategy
Accelerated amortization refers to paying off debt faster by making extra payments or larger periodic payments, reducing the outstanding principal more quickly and saving on interest costs.
Accelerated Cost Recovery System: Depreciation Method
A comprehensive guide to the Accelerated Cost Recovery System (ACRS), an accounting method for asset depreciation in the United States.
Accelerated Cost Recovery System (ACRS): U.S. Depreciation System
ACRS is a method introduced in the 1980s in the United States for faster asset depreciation, allowing businesses to write off capital investments at a quicker rate.
Accelerated Death Benefit: An Essential Life Insurance Provision
A provision within some life insurance policies that allows the policyholder to receive a portion of the death benefit in advance under specific circumstances, such as terminal illness.
Accelerated Depreciation: Rapid Asset Value Reduction
Accelerated depreciation is a method to depreciate assets at a faster rate than the standard useful-life basis, often used for tax advantages and to reflect the rapid obsolescence of assets.
Accelerated Depreciation: Encouraging Investment through Tax Benefits
Accelerated depreciation allows businesses to depreciate capital goods faster for tax purposes, thereby deferring tax liabilities and encouraging investment.
Acceleration: The Action of a Lender in Demanding Early Repayment
Acceleration in finance refers to a lender's right to demand early repayment of a loan when the borrower defaults on their payment or other contractual obligations.
Accelerator Model: Investment and Output Relationship
An exploration of the accelerator model, a framework that explains the relationship between investment and changes in output, along with its historical context, key principles, and real-world applications.
Accelerators: Short-Term Programs Focused on Rapid Growth and Scaling
Comprehensive article on accelerators, their historical context, types, key events, detailed explanations, importance, and applicability. Explore related terms, comparisons, interesting facts, inspirational stories, famous quotes, and FAQs.
Acceptance: Financial Liability and Trust in Bill of Exchange Transactions
Understanding the concept of acceptance in financial transactions, particularly the acceptance of a bill of exchange which involves adding one's signature to take on liability.
Acceptance Supra Protest: Ensuring the Honour of Financial Instruments
Acceptance Supra Protest (or acceptance for honour) is a financial procedure where a third party accepts or pays a dishonoured bill of exchange to protect the honour of the original drawer or an endorser.
Accepting House: Financial Institution for Bills of Exchange
A comprehensive guide on accepting houses, their historical context, types, key events, detailed explanations, importance, applicability, and related financial terms.
Accepting House: A Pillar of Financial Stability
An accepting house is a financial institution that guarantees payment of bills of exchange, leveraging its reputation and specialized knowledge to manage risk and earn fees.
Accident Benefits: Coverage for Injuries from Automobile Accidents
Accident benefits are a type of insurance benefit, typically in auto insurance, which provides coverage for injuries resulting from an automobile accident. This article covers the historical context, types of accident benefits, key events, detailed explanations, examples, and related terms.
Acción: Stock or Share in a Company
An overview of 'Acción' encompassing its historical context, types, key events, mathematical models, and its significance in finance.
Accommodation Party: An Essential Guarantor in Negotiable Instruments
An Accommodation Party refers to an individual who signs a negotiable instrument as a drawer, acceptor, or endorser without receiving value, serving as a guarantor for the party obtaining value.
Account: Comprehensive Overview
A detailed look into the concept of 'Account,' encompassing its various meanings and applications in finance, banking, and accounting.
Account Code: A Crucial Element in Financial Accounting
A detailed explanation of account codes, their historical context, types, key events, importance, and applicability in financial accounting, along with examples, related terms, FAQs, and more.
Account Holder: An Individual Who Owns An Account
Comprehensive definition and explanation of an account holder, including types, examples, legal considerations, and related terms.

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