A comprehensive breakdown of Secondary Financing, including different types, special considerations, examples, historical context, applicability, and related terms.
Detailed explanation of the Secondary Market where securities are traded post original issuance, encompassing exchanges and over-the-counter markets, as well as the trading of money market instruments.
Secondary storage devices are essential components of computer systems that store data not currently being accessed. Primary forms include hard disk drives, floppy disks, and tape storage.
This entry covers Section 1031 of the Internal Revenue Code, which deals with tax-free exchanges of certain property types, providing detailed guidelines, historical context, and examples.
Section 1244 Stock offers unique tax treatment allowing investors to claim ordinary loss deductions on the disposition or worthlessness of the stock, up to $50,000 for individuals and $100,000 for joint filers.
An in-depth exploration of Section 167 of the Internal Revenue Code, which outlines the rules for depreciation of property. Includes descriptions, formulas, and examples.
A comprehensive overview of the term 'Sector' exploring its various contexts in finance, economy, and technology, along with examples and historical context.
Explore the Secular Trust, a robust alternative to Rabbi trusts, providing enhanced security for executives in nonqualified deferred compensation plans.
A secured bond is a bond backed by the pledge of collateral, such as a mortgage or other lien. It is vital for investors to understand the security mechanism and distinction from unsecured bonds or debentures.
A comprehensive guide to secured transactions, involving security agreements where personal or real property is pledged as collateral for performance or debt.
An in-depth analysis of the Securities Act of 1933, detailing its importance as the first federal legislation to regulate securities markets in the United States, its requirements for registration and disclosure, and its anti-fraud provisions.
An in-depth look into organized, national exchanges where securities, options, and commodities futures contracts are traded by members for their own accounts and the accounts of customers.
The SEC is a U.S. federal agency tasked with regulating securities markets, preventing unfair practices, and maintaining market integrity for investors.
The Securities Exchange Act of 1934 governs the securities markets, prohibiting misrepresentation, manipulation, and other abusive practices while establishing the Securities and Exchange Commission (SEC).
The Securities Investor Protection Corporation (SIPC) is a nonprofit organization designed to protect investors against the loss of cash and securities in case of a brokerage firm's failure.
Comprehensive overview of securities markets, including organized exchanges and over-the-counter markets, their structure, functions, and significance.
Securitization is the financial process 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.
A Security Deposit is a nontaxable cash payment received by a landlord from a tenant, held during the term of the lease to offset damages or any lease violations. Discover its implications, historical context, and related terms.
In-depth exploration of Security Interest, covering its definition, types, legal implications, application, historical context, related terms, and frequently asked questions.
Security Rating refers to the evaluation of credit and investment risk of a securities issue by commercial rating agencies, such as Moody's, Fitch Ratings, and Standard & Poor's.
Segment Margin is a profitability measure used to evaluate the financial performance of a business segment by subtracting related product costs and traceable operating expenses from segmental revenue.
An in-depth guide to Segment Reporting in annual financial reports, based on FASB Statement No. 14. Understand the criteria, presentation requirements, and implications for businesses.
Segregation of Duties (SoD) is an internal control concept where responsibilities are divided among different individuals to prevent misuse and errors in an organization.
Seisin refers to the possession of real property by an individual who claims ownership of a fee simple estate, a life estate, or another sellable interest. See also: Title.
An overview of the Federal Reserve Board's authority to establish selective terms for various credit instruments, including margin requirements and their impact on stock market trading.
An in-depth exploration of selective distribution, a strategy where manufacturers distribute products only to specific wholesalers or retailers who meet predefined criteria.
A Self-Directed IRA (Individual Retirement Account) allows investors to actively manage and diversify their retirement holdings beyond traditional stocks, bonds, and mutual funds.
A comprehensive guide to the Self-Employment Contributions Act (SECA), the federal law imposing the self-employment tax on individuals earning income through self-employed activities.
An in-depth analysis of self-employment income, coverage under Social Security, tax implications, and special considerations for self-employed individuals.
A detailed explanation of self-employment tax, including its components for Social Security and Medicare, historical context, rates, and how to calculate and pay it.
An in-depth exploration of the concept of a self-fulfilling prophecy, its mechanisms, examples, historical context, and implications in various fields.
An in-depth exploration of self-help measures by landlords to address lease defaults, their legality, examples, and contrasting them with formal eviction procedures.
Self-insurance involves protecting against loss by setting aside funds periodically to cover potential future losses. Often adopted to manage high-frequency, low-severity losses, it can be implemented on a mathematical basis to create a dedicated self-insurance fund.
A comprehensive guide on the phenomenon of selling securities under pressure to avoid further declines in prices, often observed in financial markets. Includes examples, historical context, and related terms.
A Seller's Market is a situation where there is more demand for a security or product than the available supply, leading to rising prices and favorable conditions for sellers.
A sudden and sharp decrease in security prices where stock or bond holders panic and offload their holdings drastically, often signaling the bottom of a bear market.
Detailed explanation of Selling Short, a strategy involving the sale of securities, commodities, or foreign currency not actually owned by the seller, aiming to buy them back at a lower price.
An extensive guide to the financial strategy of selling short against the box, including definitions, types, examples, historical context, and related terms.
Semiconductor materials, such as silicon, play a crucial role in the functionality of electronic devices like diodes, transistors, and integrated circuits, enabling the development of computers and other electronic machines.
Senior refunding involves replacing securities maturing in 5 to 12 years with new issues having original maturities of 15 years or longer. This process helps reduce interest costs, consolidate issues, or extend maturity dates.
Senior security denotes a financial instrument with priority claim over junior obligations and equity in a corporation's assets and earnings. This term is fundamental in the hierarchy of claims during liquidation.
A comprehensive overview of the seniority system, a method used to determine employment benefits and distinctions based on the length of service. Explores the principles, usage, examples, and implications within organizations and unions.
A sensitive market is one that is easily swayed by the announcement of positive or negative news, resulting in wider fluctuations compared to more confident markets.
An in-depth exploration of sensitivity analysis, a method used to predict the impact of varying input variables on profitability or other key financial measures.
Sensitivity Analysis explores how different values of an independent variable can impact a particular dependent variable under a given set of assumptions.
Sensitivity training is a method of laboratory training where an unstructured group of individuals exchange thoughts and feelings on a face-to-face basis. This training method gives insight into how and why others feel the way they do on issues of mutual concern.
Sentiment indicators are metrics used to gauge the prevailing mood of investors, whether bullish or bearish. Technical analysts often use these indicators as contrary signals to predict market movements.
A SEP-IRA (Simplified Employee Pension Plan) is a retirement savings plan that offers tax advantages for business owners and self-employed individuals.
An in-depth exploration of separate property in community property states, including definitions, types, tax implications, historical context, and critical comparisons with community property.
A Separately Managed Account (SMA) is a professionally managed portfolio of securities that uses pooled money to buy investments owned directly by the account holder.
A comprehensive overview of Separation of Service, detailing the process, types, implications, and best practices related to an employee terminating their connection with an employer.
Serial correlation, also known as autocorrelation, occurs in regression analysis involving time series data when successive values of the random error term are not independent.
Series Bonds are a financial instrument used in fixed-income markets where bonds are issued at different times with varying maturities but governed by the same indenture. This entry explores their types, features, applications, and historical context.
A comprehensive entry on Series E Bonds, savings bonds issued by the U.S. Government from 1941 to 1979, including their features, issuance, interest accrual, and redemption processes.
A comprehensive overview of the Series HH Bond, a type of U.S. government bond once available in exchange for Series E or EE bonds, including its history, functions, and cessation.
A detailed entry on Series I Bonds, which are savings bonds designed to protect the purchasing power of investments and provide a guaranteed real rate of return.
The Service Corps of Retired Executives (SCORE), now known as SCORE, is a nonprofit organization dedicated to mentoring small business owners and entrepreneurs in the United States.
An in-depth exploration of the Service Sector, its impact on employment, contributions to GDP, types of service industries, historical evolution, and future trends.
An in-depth look at the concept of servicing including its general application in equipment maintenance and its specialized role in financial loan management.
An in-depth exploration of set-aside programs which allocate a certain percentage of government and corporate contracts for minority firms to promote equal opportunity.
An in-depth look at the term 'Setback,' its meanings in different contexts, historical origins, and significance in various fields such as urban planning and business.
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