Finance

Securitization: Transforming Assets into Securities
A detailed overview of securitization, the process of converting illiquid assets into tradable securities. Understand its history, types, key events, mathematical models, significance, and implications.
Securitization: Transforming Illiquid Assets into Marketable Securities
Securitization is the financial practice of pooling various types of contractual debt such as mortgages, auto loans, or credit card debt obligations, and selling their related cash flows to third-party investors as securities.
Securitized Bond: An In-Depth Exploration
An exploration of securitized bonds, financial instruments backed by assets such as mortgages or receivables, including their history, types, significance, and key concepts.
Security: Comprehensive Insights and Applications
Explore the multifaceted concept of security, its historical context, types, key events, detailed explanations, importance, applicability, and more across various fields.
Security: Financial Asset Description
An in-depth look into securities, encompassing government and company debts, shares, registration, and ownership.
Security Agreement: A Modern Loan Agreement Under the UCC
A Security Agreement is a legal document used in modern loan agreements where personal property is used as collateral under the Uniform Commercial Code (UCC).
Security Interests: Legal Claims on Assets Used as Collateral
An in-depth exploration of security interests, legal claims on assets utilized as collateral to secure loans, governed primarily by UCC Article 9.
SEDOL: Security Identification Code
A comprehensive guide to SEDOL, a 7-character alphanumeric code used for identifying securities primarily in the UK and Ireland.
Seed Funding: Initial Capital Investment for Startups
Seed funding is the initial capital used to start a business, covering early-stage expenses and often originating from personal savings or small-scale investors.
Segmental Reporting: A Comprehensive Guide
An in-depth look at Segmental Reporting including its historical context, types, key events, explanations, formulas, and importance. Learn about its applicability, considerations, and related terms.
Segmented Market: An Insight into Market Fragmentation
A segmented market is characterized by restricted contact between different customers or suppliers, enabling price discrimination and different levels of service. This concept also applies to labor markets and is subject to anti-discrimination laws in many countries.
SEHK: Stock Exchange of Hong Kong
An in-depth look at the Stock Exchange of Hong Kong (SEHK), its history, functions, and significance in global financial markets.
Seigniorage: The Profit from Issuing Currency
Seigniorage refers to the profit made by a government when it issues currency, derived from the difference between the face value of money and the cost of producing it.
Seigniorage: The Profit from Issuing Money
Seigniorage is the profit made by a government from issuing currency, especially when the face value of the money exceeds the cost of production. It is also known as 'inflation tax' in contemporary economics.
Selective Disclosure: Insider Information Misuse
Selective Disclosure refers to the illegal practice where Material Non-Public Information (MNPI) is disclosed to selected individuals before being made available to the general public. This article explores the historical context, importance, implications, and regulatory measures surrounding Selective Disclosure.
Self Supply: Value Added Tax on Commercial Buildings
The value added tax charge on a commercial building used for exempt purposes and the relevant tax regulations and implications.
Self-Assessment: Enabling Taxpayers to Assess Their Own Tax Liabilities
Self-assessment is a system that allows taxpayers to determine their own income tax and capital gains tax liabilities, introduced to streamline tax processes and provide flexibility.
Self-Assessment: Tax System Overview
An in-depth look at self-assessment in taxation, its historical context, types, importance, and considerations.
Self-Assessment (SA): A System for Taxpayers to Compute and Submit Returns
Self-Assessment (SA) is a system allowing taxpayers to compute their tax liability and submit returns. This method promotes transparency and responsibility among taxpayers by enabling them to file their tax returns annually.
Self-Assessment for Companies: Comprehensive Guide
An in-depth guide on the self-assessment tax scheme for companies, including its historical context, procedures, requirements, and implications.
Self-Correcting System: Economic Stability and Equilibrium
A system where deviations from equilibrium trigger reactions that restore the system to its initial stable state. This concept is pivotal in economics, showcasing how markets can stabilize without external interventions.
Self-Employed Retirement Plan: Comprehensive Overview
A retirement plan specifically designed for individuals who own and operate their businesses, offering various options to save for retirement.
Self-Employment Contributions Act (SECA): Governing FICA-Equivalent Taxes for Self-Employed Individuals
An in-depth overview of the Self-Employment Contributions Act (SECA), which governs FICA-equivalent taxes for self-employed individuals, including historical context, key provisions, tax calculation formulas, importance, applicability, and related terms.
Self-Employment Individuals Retirement Act: Foundation of Keogh Plan
The Self-Employment Individuals Retirement Act, commonly referred to as the Keogh Plan, is a significant provision in U.S. retirement law enabling self-employed individuals and small business owners to create tax-deferred retirement accounts.
Self-Insured Retention (SIR): The Amount of Risk Retained by the Insured
Detailed definition and explanation of Self-Insured Retention (SIR), including its types, special considerations, examples, historical context, applicability, comparisons, related terms, FAQs, references, and summary.
Self-Regulation: Balancing Autonomy and Accountability in Industry
Self-Regulation is a governance system where industries manage their own regulatory practices, balancing professional autonomy with accountability and public interests.
Self-Regulatory Organization (SRO): An Overview
An in-depth look at Self-Regulatory Organizations (SROs) including their definition, examples, historical context, and impact on the financial and other industries.
Self-Tender Buyback: A Comprehensive Overview
An in-depth examination of the self-tender buyback process, its historical context, types, key events, mathematical models, importance, applicability, and related concepts.
Sell Limit Order: What Is, Definition, and Uses
A Sell Limit Order is an order to sell an asset at or above a specified price. It is a commonly used term in trading and finance.
Sell-Side: Facilitators in Financial Markets
Entities that facilitate the sale of securities and provide research and analysis to assist in investment decisions. Examples include investment banks and brokerage firms.
Sell-Through Rate: Understanding Sales Efficiency
The Sell-Through Rate is a critical metric in retail and inventory management, representing the percentage of items sold from the total distributed stock.
Seller: An Overview of Selling and Vendor Activities
A comprehensive guide to understanding sellers, their roles, types, historical context, importance in economics, and more.
Seller Concentration: Market Dynamics and Analysis
An in-depth exploration of seller concentration, its measurement, implications in various industries, historical context, and related economic concepts.
Seller's Market: A Comprehensive Overview
An in-depth exploration of the Seller's Market, including its definition, historical context, key events, mathematical models, applicability, and related concepts.
Seller’s Agent: Definition and Role in Real Estate
A detailed look at the role of a seller’s agent in real estate transactions, including their responsibilities, advantages, and differences from other types of agents.
Selling Broker: A Fulcrum in Real Estate Transactions
A Selling Broker facilitates the sale of a property by finding a buyer, playing a crucial role in real estate transactions.
Selling Price: Definition and Detailed Explanation
The price at which a product, good, asset, or security is sold to a customer or buyer. It directly impacts the realized gain or loss for the seller.
Selling, General, and Administrative Expenses (SG&A): Comprehensive Overview
A comprehensive examination of Selling, General, and Administrative Expenses (SG&A), including its historical context, types, importance, and related concepts.
Semi-Fixed Cost: Understanding Stepped Costs in Business
Semi-Fixed Cost, also known as stepped cost, is an item of expenditure that increases in total as activity rises, but in a stepped, rather than a linear, function. This article provides a comprehensive overview of semi-fixed costs, including definitions, types, historical context, applications, examples, key events, and more.
Semivariance: Understanding Downside Risk Measurement
Semivariance measures the dispersion of returns that fall below the mean or a specific threshold, providing a method to assess downside risk in investments.
Senior Debt vs. Junior Debt: Understanding the Hierarchy of Claims
A comprehensive exploration of the differences between senior debt and junior debt, their implications in financial hierarchies, and the impact on creditors and equity holders.
Senior Equity: Definition, Importance, and Examples
A comprehensive guide to Senior Equity, which takes precedence over junior equity in the event of liquidation and dividend payments. Learn its definition, importance, examples, and how it compares to other equity types.
Senior Secured Bonds: Debt Instruments Secured by Collateral
Senior Secured Bonds are debt instruments backed by specific collateral, offering higher security to investors and generally receiving higher credit ratings.
Senkou Span A & B: Leading Lines in the Ichimoku Cloud
An in-depth look at Senkou Span A & B, their importance in the Ichimoku Cloud, and how traders utilize these leading lines for market analysis.
Senkou Span A and B: Leading Span A and B
Other components of the Ichimoku Cloud that form the boundaries of the Cloud, providing additional support and resistance levels.
Sensitivity Analysis: Examining the Impact of Variables
A form of analysis used in decision making, in which possible changes to the variables are fed into the calculations to examine the range of possible outcomes and to determine the sensitivity of the projected results to these changes.
SEP: Simplified Employee Pension
A retirement plan aimed at small businesses and the self-employed, offering simpler administration than Keogh Plans.
SEP IRAs: Simplified Employee Pension IRAs for Self-Employed Individuals and Small Businesses
SEP IRAs are retirement accounts that provide self-employed individuals and small business owners with a simplified method of contributing to their employees' retirement savings, featuring higher contribution limits compared to traditional IRAs.
SEP-IRA Plan: A Comprehensive Overview
A retirement plan that allows employers to make contributions to employees' IRAs. Dive into the features, benefits, and regulatory aspects of SEP-IRA plans.
SEPA: Standardizing Euro Payments Across Member States
An initiative by the European Union to standardize euro payments across the member states, facilitating smooth and efficient financial transactions.
SEPA: The Single Euro Payments Area for Streamlined Euro Transactions
The Single Euro Payments Area (SEPA) is a payment-integration initiative of the European Union aimed at simplifying bank transfers denominated in euros. It facilitates seamless and secure financial transactions across member states.
Separable Assets and Liabilities: Understanding and Application
A comprehensive guide to understanding separable assets and liabilities, including historical context, key events, types, models, and their importance in finance and accounting.
Separate Taxation of Wife's Earnings: Historical Tax Practice
A historical tax election available before April 1990, allowing spouses to treat the wife's earnings separately from the husband's for tax reduction purposes.
Separate-Entity Concept: Accounting Framework
The Separate-Entity Concept is a foundational accounting principle that treats a business as distinct from its owners or other businesses. This article delves into its historical context, types, key events, detailed explanations, formulas, charts, importance, applicability, examples, considerations, related terms, comparisons, interesting facts, and famous quotes.
Separately Managed Accounts (SMAs): Individual Investment Accounts Managed by Professional Asset Managers
Separately Managed Accounts (SMAs) offer individualized investment portfolios tailored to high-net-worth clients, managed by professional asset managers. Learn about their details, advantages, and comparisons to mutual funds and ETFs.
Separating Equilibrium: Analyzing Differences in Strategic Actions
A comprehensive analysis of separating equilibrium, a concept where agents with different characteristics opt for distinct actions, often illustrated in markets like insurance where high-risk and low-risk agents choose different contracts.
Separation Point: In Process Costing
An in-depth look at the separation point in process costing, where by-products or joint products split off and are subsequently processed independently.
Serial Bonds: Bonds That Mature in Instalments
Serial Bonds are a type of bond that mature in instalments, offering a structured approach to debt repayment.
Serial Number: The Unique Sequence of Digits
A Serial Number is a unique sequence of digits found on various items such as banknotes, products, and software, used for identification and tracking, notably in games like Liar's Poker.
Series 6 vs. Series 7: Understanding the Differences Between Securities Licenses
A comprehensive guide to the Series 6 and Series 7 securities licenses, their historical context, types, key events, detailed explanations, importance, applicability, examples, and more.
Series 63: Uniform Securities Agent State Law Exam
An in-depth, comprehensive guide to Series 63, also known as the Uniform Securities Agent State Law Exam, detailing its purpose, structure, applicability, history, and relevance.
Series 66: Uniform Combined State Law Examination
The Series 66 exam is designed for individuals seeking to become investment adviser representatives or securities salespeople, focusing on state regulations.
Series 7: General Securities Representative Exam
An in-depth guide to the Series 7 exam, a prerequisite for individuals aspiring to become general securities representatives. This includes the definition, components, examples, applicability, historical context, and related terms.
Series 7 Exam: Comprehensive Overview
The Series 7 Exam, also known as the General Securities Representative Exam, is a crucial qualification for aspiring financial professionals which allows the holder to trade a broad range of securities.
Series EE Bonds: U.S. Government Savings Bonds
Series EE Bonds are U.S. government savings bonds that earn a fixed rate of interest for up to 30 years and are successors to Series E Bonds.
Series I Bonds vs. Series EE Bonds: What Are They and Their Differences
An in-depth comparison between Series I Bonds and Series EE Bonds, explaining their features, benefits, and how they differ in terms of interest rates and inflation protection.
SERPS: State Earnings-Related Pension Scheme
A detailed exploration of SERPS, the State Earnings-Related Pension Scheme, its history, key events, and its importance in the context of retirement planning.
Service Charges: Understanding Additional Fees for Services Provided
Service charges are additional fees imposed for specific services rendered by an organization. These charges are commonly found in rental agreements and various service-based transactions.
Service Cost: The Present Value of Employee Benefits
The concept of Service Cost represents the present value of employee benefits earned in the current period within the context of defined benefit plans.
Service Cost Centre: Indirect Cost Centres in Absorption Costing
A detailed explanation of service cost centres, their significance in absorption costing, categories, key events, and examples. Learn about how costs are allocated or apportioned, the role of service cost centres, and their importance in production processes.
Service Flows: Understanding the Role of Consumer Durables
Exploration of the concept of service flows, focusing on how consumer durables render services over time, their impact on national income accounts, and their influence on consumption during economic cycles.
Service Focus: Definition and Implications
An in-depth exploration of Service Focus, particularly its role in community-level services and the comparative emphasis in credit unions on broad member service.
Service Potential: Understanding the Extent of Asset Utility in Achieving Objectives
An in-depth exploration of service potential, a crucial concept in asset management for public sector and not-for-profit organizations, detailing its calculation, historical context, applicability, and more.
Servicemembers’ Group Life Insurance (SGLI): Group Life Insurance for Active-Duty Service Members
Servicemembers’ Group Life Insurance (SGLI) is a low-cost, group term life insurance program for active-duty members of the uniformed services. It provides financial protection in the event of death or injury.

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