Nonpublic Information involves facts about a company that can significantly impact its stock price when made public. It includes restrictions on trading for insiders until the information is disclosed to the public.
A comprehensive overview of nonrecognition transactions, including definitions, types, applications, and examples. Explore its significance in tax deferral, like-kind exchanges, and more.
Nonrecourse debt is a type of borrowing where the lender's recourse to the borrower's other assets is barred; the lender can only take the pledged collateral to satisfy the debt.
A comprehensive guide to Nonrecurring Charge, an extraordinary charge appearing in a company's financial statement due to one-time events such as major fire, theft, or changes in accounting procedures.
A nonrefundable fee or nonrefundable deposit is a charge for a product or service that will not be refunded if the product is returned or service declined; often used like a penalty charge in situations where people frequently back out of commitments.
A nonrefundable provision in a bond indenture restricts the issuer's ability to retire bonds using proceeds from a subsequent issue, offering protection to bondholders until a specified date.
A nonstock corporation is owned by its members under a membership charter or agreement, as opposed to issuing shares.
Understanding Nonsufficient Funds (NSF) and its implications in banking when the account holds insufficient balance to cover a transaction.
An in-depth exploration of nontaxable dividends, particularly from regulated investment companies or mutual funds whose dividends are derived from tax-exempt state and municipal debt obligations.
Nontaxable interest refers to the interest on state and municipal debt obligations, such as municipal bonds, which is generally excluded from federal taxable income. Explore the nuances, types, special considerations, and more.
Nonvoting stock represents corporate securities that do not provide the holder with voting privileges on corporate resolutions or the election of directors, often used in certain financial maneuvers such as takeover defenses.
Comprehensive Definition and Explanation of Normal Cost in a Defined-Benefit Pension Plan
The Normal Operating Cycle is the period of time required to convert cash into raw materials, raw materials into inventory finished goods, finished goods inventory into sales and accounts receivable, and accounts receivable into cash.
Normal price refers to the expected prevailing price in a market over the long term, influenced by various market conditions.
Normal Profit refers to the minimum profit necessary for a producer to remain involved in a particular industry in the long-term. It is a critical concept in economic theory that helps explain market entry and competition.
Learn about the normal retirement age, the earliest age at which an employee can retire without a penalty reduction in pension benefits after meeting specific criteria.
Normal wear and tear refers to the natural and expected decline in the condition of an asset due to age and regular use. This concept is pivotal in various fields including real estate, accounting, and insurance.
Understand the concept of Note Receivable, including its definition, types, special considerations, examples, historical context, applicability, comparisons, related terms, FAQs, and more.
A comprehensive definition of Note and Note Payable, which are written promises to pay a specific sum of money to a designated party by a definite or determinable future date. This entry also explores related terms like Promissory Note and provides examples and historical context.
A Notice of Default is a formal letter issued to a party who has failed to meet obligations under a contract, typically providing a grace period for rectification and outlining the penalties for non-compliance.
An overview of NOW Accounts, their purpose, how they function, their unique features, historical context, and related financial terms.
An in-depth examination of Objective Value, highlighting its determination by the market, examples, historical context, related terms, and more.
An obligation bond is a type of mortgage bond in which the face value is greater than the value of the underlying property, compensating the lender for costs exceeding the mortgage value.
An obligee is the individual or entity to whom an obligation is owed, often in legal, financial, or contractual contexts.
Understanding the Role and Responsibilities of an Obligor in Financial and Legal Contexts
Comprehensive overview of Ocean Marine Protection and Indemnity (P&I) Insurance, including coverage details, historical context, and examples.
An Odd Lot refers to stocks or bonds traded in blocks of fewer than 100 shares. It is different from a round lot, which usually consists of 100 shares. This term is significant in trading as it can affect liquidity and transaction costs.
Standard & Poor’s 100 stock index, known as OEX, is an American stock market index comprised of 100 leading U.S. stocks with options traded on various exchanges.
An in-depth guide on the term 'Of Record' and its applications in legal contexts, including document recording and legal transcripts.
Detailed exploration of off the balance sheet financial transactions, their implications, types, examples, historical context, and related terms.
A comprehensive look at Off-Balance-Sheet Financing, its implications, and its roles in financial strategy and risk management.
An off-peak period refers to times of minimum usage for services like telecommunications and utilities, often associated with discounted rates.
Off-the-Books payments refer to transactions conducted without formal record-keeping, often used to avoid taxation and government oversight. These can include cash payments or barter transactions.
An Offering Circular provides crucial information regarding securities offerings, aimed at potential investors. It is often used interchangeably with the term 'Prospectus'.
An in-depth guide to the offering date, including its definition, importance, and implications in the world of finance.
Comprehensive guide to understanding the offering price in the context of securities, including types, examples, and historical significance.
Comprehensive overview of the official exchange rate, mechanisms, examples, historical context, and more.
A comprehensive entry on official reserves, including the definition, components such as gold, currency, and Special Drawing Rights (SDRs), and their importance held at the IMF by member countries.
A comprehensive definition and detailed explanation of 'Offset' as used in Accounting, Banking, Printing, and Securities.
Detailed definition and overview of the term 'Offshore', including its use in finance, tax implications, and oil and gas drilling.
Understanding the Offshore Exchange Rate, its significance in global finance, and how it functions as a 'legal black market rate'.
A detailed exploration of the OFHEO Price Index, now known as the House Price Index (HPI), compiled by the Office of Federal Housing Finance Agency (FHFA). This index provides an in-depth look at home prices across states and metropolitan areas based on data from home mortgage GSEs.
A comprehensive overview of Oil and Gas Limited Partnerships, their structure, roles, and functionality within the oil and natural gas industry.
An overview of Okun's Law, an empirical relationship developed by economist Arthur Okun that describes the relationship between unemployment rates and the gross domestic product (GDP).
An omitted dividend is a dividend that was scheduled to be declared by a corporation but was not voted on by the board of directors. This article explains the reasons behind omitted dividends, their implications, and how they relate to cumulative preferred stock.
The term 'On Account' generally refers to either a partial payment towards an obligation or a transaction conducted on credit terms. It plays a crucial role in finance, particularly in relationships between sellers and buyers where payment is deferred, and the obligation is not documented by a formal note, synonymous with an open account.
On consignment is a business arrangement where goods are placed in the care of a third party (consignee) to sell on behalf of the owner (consignor), often in return for a commission upon sale.
An 'On Demand' financial instrument allows the holder to request payment at any time. This includes instruments like demand notes, which lack a specified due date.
An in-depth explanation of the concept 'On Margin' in financial trading, including its definition, applications, and considerations.
Detailed explanation of the term 'On Order,' referring to goods that have been ordered but are not yet paid for or received.
A comprehensive definition of a One-Time Rate in advertising, its implications, historical context, examples, and related terms.
An Online Database facilitates access to various types of information transmitted via different technologies like telephone and microwaves. Critical for accountants, these databases include tax laws, accounting practices, financial data, and more.
Comprehensive overview of online trading which involves buying and selling stocks or other securities through the Internet without a traditional broker.
Comprehensive definitions of 'Open' across Banking, Finance, Securities, and Computing.
A detailed explanation of 'Open Account,' including its types, special considerations, examples, historical context, applicability, and related terms.
An open bid is a competitive bidding process that allows the bidder to quote a price for materials or work, with the option to reduce that price to match or beat competitor quotes. This bidding strategy is commonly used in governmental contracts to ensure cost-effectiveness.
An open economy is characterized by its significant engagement in international trade and investment, where foreign investment, imports, and exports are easy to accomplish and play a substantial role in its economic life.
An in-depth exploration into open interest, detailing the total number of contracts in a commodity or options market that are still outstanding, breaking down its implications, calculation methods, historical context, and its significance in financial markets.
The Open Market Committee, commonly referred to as the Federal Open Market Committee (FOMC), plays a crucial role in the United States monetary policy.
An in-depth look at Open Market Operations and their role in regulating the money supply as conducted by the Federal Reserve Bank of New York’s securities department, popularly referred to as the Desk.
An open mortgage is a type of mortgage that has matured or is overdue, making the property eligible for foreclosure at any time. This detailed entry explores its definition, types, considerations, examples, historical context, and related terms.
An Open Order is a buy or sell order for securities that has not yet been executed or canceled. It may be classified as a Good-till-Canceled order, among other types.
A traditional trading method where traders shout their buy or sell offers to facilitate contracts on a commodity exchange.
An in-depth exploration of Open-End Credit, commonly known as revolving lines of credit, offered to consumers by financial institutions. Understand its framework, technicalities, applications, examples, and much more.
An in-depth look into open-end investment companies, also known as mutual funds, which continually accept new investments and allow withdrawals based on the current net asset value (NAV).
An open-end lease is a lease agreement that provides for an additional payment after the property is returned to the lessor, to adjust for any change in the value of the property.
An Open-End Management Company is a type of investment company that sells mutual funds to the public, continually creating new shares upon demand and allowing shareholders to buy or redeem these shares at the net asset value.
An Open-End Mortgage allows borrowers to secure additional funds up to a pre-defined ceiling amount from the lender, providing financial flexibility.
Open-market rates are interest rates on various debt instruments bought and sold in the open market, directly responsive to supply and demand, and distinct from rates set by central banking authorities.
Opening refers to the price at which a security or commodity starts a trading day, as well as a short time frame of market opportunity.
A detailed exploration of Operating Expenses, essential in maintaining properties, excluding specific costs like financing expenses, depreciation, and income taxes.
Operating Income, also known as Operating Profit, measures a company's profitability from regular business operations, excluding costs associated with non-operating activities.
Operating Interest is a form of ownership in mineral property wherein the owner is responsible for the operating costs. It differs from royalties, production payments, and net profit interests, which are not operating interests.
Operating leverage measures how a company's fixed and variable costs impact its profit structure and business risk.
Operating Profit (Loss) is the difference between the revenues of a business and the related costs and expenses, excluding income or expenses from sources other than its regular activities and before income taxes. It is synonymous with net operating profit (loss) and operating income (loss).
A detailed exploration of Operating Ratio, including its definitions, types, formulas, examples, historical context, and applicability in Finance and Accounting.
Detailed analysis of operating statements, which are financial reports focusing on the cash flow of a business or property. Explanation of terms such as cash flow and rent roll.
OPM in finance refers to the use of borrowed funds to boost returns and an options pricing model for financial derivatives.
An in-depth exploration of opportunity cost, its significance, and its application in economics and corporate finance.
The optimum capacity level of output in manufacturing operations that leads to the lowest cost per unit.
An Option Adjustable-Rate Mortgage (ARM) allows borrowers to choose among several payment methods, including fully amortizing, interest-only, and minimum payments that might result in negative amortization, catering to those with unpredictable incomes or expenses.
A comprehensive overview of what it means to be an option holder, including definitions, types, examples, and related terms.
An in-depth exploration of 'Option to Purchase', a contract providing the right to buy property within a set period, for a specified price and under specific conditions.
An Optionee is a person or entity who receives or purchases an option, whether in finance, real estate, or other fields. This Comprehensive guide delves into types, historical context, and practical applications.
An in-depth look at the term optionor, providing insights into its definition, implications in finance and real estate, and historical context.
Options refer to things one purchases to add to a basic product, alternative courses of action that face a decision-maker, and the financial right, but not obligation, to buy or sell property.
A detailed explanation of 'Or Better (OB)' as an instruction used in limit orders to indicate that a broker should execute the order at a price better than the specified limit, if possible.
A comprehensive overview of the term 'Order' in various contexts including commercial law, investments, legal frameworks, and trade.
An Order Bill of Lading is a negotiable bill that allows the shipper to sell the document and the underlying goods to any party by endorsing the bill of lading. It mandates the carrier to release the goods only upon presentation of the bill.
An in-depth look at Order Cards, their format, types, and applications in business settings.
Order Paper, a negotiable instrument that is payable to a specified person or their assignee rather than to cash or bearer. Detailed overview including types, special considerations, examples, and related terms.
In-depth analysis of ordinary and necessary business expenses, including definitions, distinctions from capital expenditures, examples, and applicability in tax filings.
An ordinary annuity involves a series of equal or nearly equal payments made at the end of each equally spaced period.
An in-depth exploration of the common practices in commercial transactions, referring to necessary activities that are normal and incidental to the business.
An in-depth exploration of Ordinary Income, its types, special considerations, examples, tax implications, and comparison with Capital Gains.
An in-depth exploration of Ordinary Income Property and its implications for charitable contributions, including definitions, types, and tax considerations.
Comprehensive overview of Ordinary Interest, including definition, differences with exact interest, calculations, and historical context.
An in-depth exploration of ordinary loss for income tax purposes, emphasizing its deductibility against ordinary income and its benefits for individual taxpayers compared to capital loss.
Detailed explanation of the expenses incurred to start a business, including legal fees, business filing fees, and franchise acquisition.
Detailed entry on Original Cost in accounting, including definitions, types, historical context, and practical applications within both general and public utilities accounting.
