Finance

Stripped Bond: An Innovative Financial Instrument
A comprehensive exploration of stripped bonds, zero coupon bonds created by separating principal and coupon payments of ordinary bonds, including their history, types, key events, mathematical models, and more.
Structural Model of Credit Risk: Model to Assess Credit Risk Based on Firm Structures
The Structural Model of Credit Risk is an approach used for assessing credit risk by examining a firm's asset and liability structures. This method provides insights into a firm's default probability through various techniques and models.
Struggling Business: Definition and Key Characteristics
A struggling business refers to an enterprise experiencing temporary financial or market challenges, but which has potential for recovery given appropriate strategies and interventions.
Sub-Lease: An In-Depth Exploration
A comprehensive guide to understanding sub-leases, including historical context, types, key events, applications, considerations, related terms, and more.
Subordinated Debt: An In-Depth Analysis
Understanding subordinated debt, its historical context, key events, types, mathematical models, importance, applicability, and much more.
Subscriber: An Individual or Entity That Applies for Shares During an Issue
Comprehensive coverage of the term 'Subscriber' with historical context, key events, and detailed explanations related to finance, investment, and stock markets.
Subscription Service: A Business Model for Recurring Payments
An in-depth look into the subscription service business model, its historical context, types, key events, benefits, challenges, examples, and much more.
Subsidiary: Definition and Comprehensive Overview
An in-depth exploration of subsidiaries, including their definition, historical context, key aspects, importance, examples, and related terms in the context of business and finance.
Subsidiary: A Firm Owned or Controlled by Another Firm
An in-depth exploration of subsidiaries, firms owned or controlled by another firm, including their historical context, types, key events, detailed explanations, importance, applicability, examples, and related terms.
Subsidized Credit: Below Market Rate Financing
Subsidized credit refers to credit provided on terms below normal market rates to encourage specific activities, such as exports, affordable housing, or entrepreneurship. It can be granted by governments or lending institutions and may also be a form of political favoritism.
Subsubsidiary: A Detailed Examination
A comprehensive exploration of subsubsidiaries, their definition, types, historical context, key events, importance, and more.
Sum-of-the-Years' Digits: An Accelerated Depreciation Method
An in-depth exploration of Sum-of-the-Years' Digits (SYD), an accelerated depreciation method that uses a changing fraction each year to allocate higher depreciation expenses to earlier periods of an asset's useful life.
Sum-of-the-Years'-Digits: Accelerated Depreciation Method
Sum-of-the-Years'-Digits (SYD) is an accelerated asset depreciation method that writes off the asset's cost more rapidly in its earlier years.
Summer Doldrums: Understanding Seasonal Market Trends
The Summer Doldrums refer to the generally lower trading volumes and market activity seen throughout the summer months, similar to the Hamptons Effect.
Sundry Expenses: Small Unclassified Expenditures
An in-depth exploration of sundry expenses, their significance in accounting, examples, historical context, and related terms.
Sunk Cost: Definition and Implications
Understand Sunk Cost, a financial concept referring to past costs that cannot be recovered and should not influence current decision making. Learn its definition, implications, and how it differs from concepts like opportunity cost.
Supplier Credit: A Financial Lifeline for Businesses
An in-depth exploration of Supplier Credit, including its historical context, types, key events, importance, and related terms.
Support Zone: Key Concept in Technical Analysis
A comprehensive guide to understanding the support zone, its historical context, importance in trading, and practical applications.
Surrender Charge: Fee for Early Withdrawal from Financial Products
A Surrender Charge is a fee imposed on early withdrawals from an annuity or other investment products before maturity, typically in the context of insurance products.
Surrender Charges: Definition & Overview
An in-depth exploration of Surrender Charges—fees applied when a policyholder cancels a policy outside the free look period. Learn about applicability, calculation methods, examples, and related considerations.
Survivor Benefit: Comprehensive Guide
A detailed description and analysis of Survivor Benefits, outlining types, examples, historical context, and related terms.
Suspension of Coverage: Temporary Halt of Insurance Coverage Under Certain Conditions
A comprehensive exploration of the concept of Suspension of Coverage in insurance, including its historical context, types, key events, importance, applicability, examples, related terms, FAQs, and more.
Sustainable Investing: Investment Strategies That Consider ESG Criteria
Explore the realm of sustainable investing, where investment strategies are designed to achieve long-term returns by considering Environmental, Social, and Governance (ESG) criteria.
Swap Contract: Financial Instrument Exchange
A swap involves the exchange of cash flows or other financial instruments between parties, often used for interest rate or currency management.
Sweep Account: Efficient Cash Management
A comprehensive guide to understanding sweep accounts, their types, benefits, and operational mechanisms in banking and investment.
SWX Swiss Exchange: Key Insights and Historical Context
Explore the comprehensive details about SWX Swiss Exchange, a major Swiss stock exchange, including its historical context, operational details, significance, and related key terms.
Syndicate Member: Banks or Financial Institutions Participating in a Syndicated Loan
A detailed and comprehensive definition of a syndicate member, focusing on banks or financial institutions involved in syndicated loans, including their roles, types, examples, historical context, and related terms.
Syndicated Bank Facility: A Collaborative Lending Approach
An in-depth exploration of syndicated bank facilities, where a group of banks come together to provide a large loan to a single borrower, managed by a lead bank.
Syndicated Loan: A Collaborative Lending Strategy
A detailed overview of syndicated loans, including their historical context, types, key events, and applicability in the finance sector.
Systematic Risk: The Risk Inherent to the Entire Market
Systematic risk, also known as market risk, is the risk inherent to the entire market or a market segment that is unavoidable through diversification.
Systematic Risk: Understanding Market-Wide Risks
Systematic Risk refers to the risk affecting the entire market or economy, driven by macroeconomic factors and cannot be eliminated through diversification.
Systematic Withdrawal Plan (SWP): Flexible Investment Withdrawal Strategy
A Systematic Withdrawal Plan (SWP) allows investors to withdraw a predetermined amount from their investment at regular intervals, offering flexibility in both withdrawal amounts and intervals.
T-Bill: Government-Issued Treasury Bill with Maturity up to One Year
A comprehensive overview of Treasury Bills, commonly known as T-Bills, including their definition, types, calculation methods, historical context, and significance in the financial markets.
Takeover Bid: An Offer to Purchase
A comprehensive guide to understanding takeover bids, including their types, key events, importance, and associated jargon and regulations.
Tangible Assets: Physical and Valued Fixed Assets
A comprehensive guide to tangible assets, including their historical context, types, key events, detailed explanations, formulas, charts, importance, applicability, and more.
Tax Accountant: Expert in Tax Return Preparation
A comprehensive guide to understanding the role of a Tax Accountant, including historical context, types, key events, detailed explanations, importance, applicability, examples, considerations, related terms, comparisons, interesting facts, FAQs, references, and a final summary.
Tax Attorney: Expertise in Tax Law
A comprehensive guide on Tax Attorneys, their roles, importance, and impact on various sectors involving taxes.
Tax Auditor: Ensuring Tax Compliance
A comprehensive overview of the role, responsibilities, and significance of tax auditors in ensuring compliance with tax laws.
Tax Bracket: Understanding Income Tax Rates
A comprehensive overview of tax brackets, including definitions, historical context, types, key events, and examples.
Tax Burden: Economic Loss and Relative Tax Payment
Exploring the economic loss experienced by taxpayers and the relative amount of tax paid by different income groups.
Tax Code: Comprehensive Overview
An in-depth look at the Tax Code, including its history, types, key events, explanations, formulas, importance, and applicability.
Tax Credits: Direct Reductions in Tax Liability
Tax Credits are amounts that can be subtracted directly from taxes owed, reducing the overall tax liability. They serve as direct reductions in the tax debt owed to the government, offering incentives for various activities and applicable financial behaviors.
Tax Deducted at Source (TDS): A Comprehensive Guide
Understanding Tax Deducted at Source (TDS), its historical context, importance, methods, calculations, examples, related terms, FAQs, and more.
Tax Elasticity: The Responsiveness of the Taxable Base
An in-depth examination of tax elasticity, encompassing historical context, types, key events, formulas, diagrams, importance, applicability, and more.
Tax Exemptions: Reducing Taxable Income
Tax Exemptions: A method of reducing taxable income by exempting certain types of income or transactions from taxation.
Tax Jurisdiction: The Authority to Levy Taxes
An in-depth exploration of tax jurisdiction, its historical context, types, and significance in the realm of governmental finance.
Tax Legislation: Laws and Regulations Governing Taxation
Tax legislation encompasses the statutes, regulations, and administrative procedures that govern tax obligations, compliance, and administration in a given jurisdiction. This includes income tax, corporate tax, sales tax, property tax, and other forms of taxation.
Tax Recapture: Reclaiming Previously Realized Tax Benefits
Tax recapture is the process through which previously realized tax benefits are reclaimed by the government when an asset is sold, specifically if the benefit of prior deductions is reversed.
Tax Refund: A Comprehensive Guide
A repayment by the tax authorities of excess tax previously collected. Learn about its historical context, importance, applicability, types, and key events.
Tax Residence: Comprehensive Guide
An in-depth exploration of tax residence, its historical context, key events, detailed explanations, and more.
Tax Residency: Determining Tax Obligations Based on Residence
Tax residency is the status that determines which country's tax laws apply to an individual or entity, affecting tax obligations and benefits.
Tax Resident: Definition and Implications
A comprehensive guide to understanding the concept of a tax resident, its historical context, types, and key considerations.
Tax Return: A Comprehensive Guide to Reporting Income
A detailed exploration of tax returns, including their importance, historical context, types, key events, formulas, charts, applicability, examples, and related terms.
Tax Return Software: Simplifying Tax Compliance
Comprehensive guide on Tax Return Software, its types, key features, historical context, importance, examples, and considerations.
Tax Shelter: Strategies for Lowering Tax Liabilities
An exploration of tax shelters, including historical context, key types, events, explanations, models, charts, importance, applicability, examples, related terms, and much more.
Tax System: The Means of Raising and Collecting Taxes
An in-depth exploration of tax systems, their historical context, types, key events, mathematical models, importance, applicability, related terms, and more.
Tax Voucher: Understanding Its Role in Dividends
A comprehensive examination of tax vouchers, their relevance in dividends, historical context, and practical applications.
Tax-Deferred Savings: Deferred Taxation on Earnings
Tax-Deferred Savings accounts allow taxes on earnings to be postponed until the funds are withdrawn, often providing advantages such as tax-deferred growth.
Tax-Free: Understanding Tax-Exempt Payments
A comprehensive guide to tax-free payments, allowances, benefits, and more. Understand what it means to be tax-free, historical context, examples, and much more.
Taxable Bond: Definition and Overview
A taxable bond is a type of bond whose interest income is subject to federal income tax, unlike tax-exempt bonds.
Taxable Bonds: Bonds Subject to Federal Income Tax on Interest
Taxable bonds are debt securities where the interest earned by the bondholder is subject to federal income tax. Unlike municipal bonds, these bonds do not offer tax-exempt interest.
Taxable Interest: Interest Income Subject to Taxes
Comprehensive coverage of taxable interest including definitions, historical context, key types, mathematical formulas, and applicable regulations.
Taxpayer Rights: Legal Safeguards in Tax Dealings
An in-depth look at the legal rights afforded to individuals and entities in their dealings with tax authorities, covering historical context, key events, importance, and more.
Taxpayer vs. Tax Filer: Understanding the Key Differences
Explore the distinct roles and responsibilities between a taxpayer and a tax filer, including key definitions, historical context, and practical examples.
Tender Bond: Assurance in Contractual Commitments
A comprehensive look at Tender Bonds, including their definition, historical context, importance, and application in various sectors.
Tender Issue: Auctioning Treasury Bills
An issue of Treasury bills by inviting bids or tenders for a stated quantity, accepting bids at the highest price, and executing sales at the market-clearing price.
Tender Panel: Competitive Lending Groups
A Tender Panel is a group of banks that competitively tender to lend money to a company. This article covers its historical context, types, key events, detailed explanations, importance, applicability, examples, considerations, related terms, comparisons, interesting facts, FAQs, and more.
Tenor: Understanding the Concept and its Significance
Tenor refers to the period that must elapse before a financial instrument like a bill of exchange or a promissory note becomes due for payment. This article delves into the historical context, types, key events, mathematical models, importance, applicability, related terms, and much more to provide a comprehensive understanding of tenor.
Term Bonds: Fixed Debt Securities With a Single Maturity Date
Term bonds are debt instruments that have a single maturity date, with the entire principal amount due at the end of the term. Unlike serial bonds, term bonds do not feature staggered maturity dates.
Term Loan: A Financial Tool for Specific Purposes
A term loan is a type of loan with a specific repayment schedule and a fixed or floating interest rate. Typically used by businesses to finance capital expenditures.
Term Premium: Understanding the Risk and Reward of Long-Term Bonds
A comprehensive exploration of the term premium, its historical context, importance in financial markets, mathematical models, key events, applications, and related concepts.
Term Sheet: Non-Binding Agreement Overview
A detailed guide to understanding term sheets in investment and finance, outlining their primary terms and significance.
Terminal Value: Final Worth of an Investment
An in-depth look at Terminal Value (TV), a key concept in finance representing the value of an investment at the end of an investment period, accounting for a specified rate of interest.
Terrorist Financing: The Dark Side of Financial Channels
Exploring the mechanisms, impacts, and prevention of funding terrorism, including historical context, key events, and mathematical models.
Test Discount Rate: Real Rate of Return in Cost-Benefit Analysis
The real rate of return used in cost-benefit analysis by the UK government, typically at a standard rate of 3.5% per annum, with adjustments for long-term scenarios.
There Ain't No Such Thing As A Free Lunch (TANSTAAFL): Economic Principle
An in-depth exploration of the economic principle 'There Ain't No Such Thing As A Free Lunch' (TANSTAAFL), highlighting its historical context, implications, and applications.
Theta Decay: The Erosion of Extrinsic Value in Options
Theta Decay refers to the progressive reduction of the extrinsic value of an option as it nears its expiration date, impacting options pricing and trading strategies.
Threshold Securities: Definition and Implications
Threshold Securities are financial instruments that have failed to deliver on positions for five consecutive settlement days. This term is significant in the context of U.S. equity markets and securities regulations.
Tick: The Minimum Movement of a Security's Price
A comprehensive guide to understanding the minimum movement of the price of a security in a financial market, known as the 'tick.' Explore its historical context, types, key events, and its importance in trading and finance.

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