Finance

AT PAR: Understanding Securities Valuation
An in-depth look at the concept of 'AT PAR' in securities valuation, including its significance, historical context, and related terms.
At The Market: Immediate Execution at Current Prices
An 'At The Market' order, also known as a market order, is an instruction to buy or sell a security immediately at the best available current price.
Audit Limited: A Narrow Scope Examination
An Audit Limited is an examination with a restricted focus, such as being confined to specific accounts, a shorter time span, or restricted access to records.
Bad Check: Definition and Context
A comprehensive explanation of what constitutes a bad check, how it impacts financial transactions, and related terms such as NSF and rubber check.
Bad-Debt Recovery: Receipt of a Previously Uncollectible Amount
Comprehensive explanation of bad-debt recovery, its processes, examples, historical context, and implications in various financial and business contexts.
Bankruptcy Petition: Initiating Bankruptcy Processes
A Bankruptcy Petition is a formal document filed to initiate bankruptcy proceedings, detailing the debtor's financial status and specific chapter under which they are filing.
Base Rent: Foundational Lease Payment
Understanding Base Rent: The minimum rent due under a lease that may include percentage or participation requirements.
Bearer Bond: Unregistered Negotiable Security
A comprehensive guide on bearer bonds, a type of unregistered negotiable security that is payable to the person possessing it, including history, applicability, comparisons and related terms.
Belly Up: Slang for Bankrupt
A comprehensive exploration of the slang term 'Belly Up,' signifying bankruptcy.
Below Par: Price Below Face Value of a Security
Understanding the concept of Below Par pricing, especially in the context of bonds, and its implications for investors.
Big-Ticket Items: High-Value Retail Purchases
Comprehensive explanation of Big-Ticket Items, their characteristics, examples, financial implications, and more.
Blanket Mortgage: A Comprehensive Overview
A detailed exploration of blanket mortgages, covering their definition, types, uses, special considerations, examples, historical context, and comparison with other mortgage types.
Blind Pool: Overview and Implications
A Blind Pool is a limited partnership that does not specify its intended investments, focusing instead on the promoter's track record.
Block (Finance): Large Quantity of Stock or Bonds Held or Traded
In finance, a block refers to a large quantity of stock or a large dollar amount of bonds held or traded. Typically, 10,000 shares or more of stock and $200,000 or more worth of bonds are considered a block.
Book Profit or Loss: Financial Metrics
Understanding the concept of book profit or loss, its implications in accounting and finance, and its distinction from realized profit and loss.
Book Value: Understanding Asset Worth
Book value refers to the value of individual assets calculated by subtracting depreciation from the actual cost. This value often differs from the market value.
Book-Entry: An Overview
A comprehensive guide to book-entry in financial markets, its benefits, mechanisms, and applicability.
Bootstrap Acquisition: Financing Buyouts Using Target Corporation's Excess Cash
Bootstrap Acquisition refers to any of several forms of buyout where a buyer finances an acquisition in part with the target corporation's excess cash or liquid assets.
Branch Office Manager: Responsibilities and Roles
An in-depth overview of the responsibilities, roles, and qualifications of a Branch Office Manager in the context of securities brokerage firms and banks.
Broker-Dealer: A Comprehensive Overview
Detailed definition and explanation of Broker-Dealer, its functions, regulations, types, and its role in financial markets.
Brokerage: An Overview of Brokerage Services and Commissions
A comprehensive overview of brokerage covering the business activity of being a broker, types of brokerage, commissions, and more.
Budget Deficit: Excess of Spending Over Income
A comprehensive guide to understanding budget deficits, including their implications, causes, examples, and methods of management across governments, corporations, and individuals.
Cable Transfer: Efficient International Fund Transfers
An in-depth look into the mechanics, types, history, and considerations of Cable Transfers, which enable swift international fund movements using secured wire communications.
CALL: Demand to Repay or Right to Buy
A comprehensive explanation of the term 'CALL' in Banking, Bonds, and Options, including different types, examples, and comparisons.
Callable Security: Redeemable by the Issuer Before Maturity
Detailed examination of callable securities, financial instruments redeemable by the issuer before the scheduled maturity, typically involving a premium price.
CAP (Capital Asset Pricing Model): Comprehensive Definition
A detailed examination of the Capital Asset Pricing Model (CAPM), its components, formula, applications, historical context, comparisons with other models, and practical examples.
Capital Contribution: Definition and Implications
A comprehensive guide to understanding capital contributions, their types, examples, historical context, and impact on corporation and shareholder basis.
Capital Expense: Capital Expenditure
A detailed overview and explanation of Capital Expense, also known as Capital Expenditure, its financial implications, examples, and related concepts.
Capital Flight: Movement of Large Sums of Money Between Countries
Capital flight refers to the transfer of large amounts of money from one country to another to escape political or economic turmoil or to seek higher rates of return.
Capital Lease: Lease Reflected on Balance Sheet
A capital lease is a lease that must be reflected on a company's balance sheet as an asset and corresponding liability. This generally applies to leases where the lessee acquires essentially all of the economic benefits and risks of the leased property.
Capital Outlay: An Overview
An in-depth look into Capital Outlay, its definitions, categories, and relevance in finance and accounting.
Capital Paid in Excess of Par Value: Definition and Explanation
An in-depth look at the concept of capital paid in excess of par value, also referred to as additional paid-in capital, including its definition, importance, and implications for financial reporting.
CARD Act of 2009: Protections for Credit Card Users
The Credit Card Accountability, Responsibility, and Disclosure (CARD) Act of 2009 is legislation aimed at protecting consumers from unfair and deceptive practices by credit card companies, including unjust fees and interest rate increases.
Carve Out: Definition and Application in Finance and Real Estate
A comprehensive guide to the concept of 'Carve Out' in financial and real estate contexts, including explanations, examples, historical context, comparisons, and FAQs.
Cash Balance Pension Plan: Defined Benefit with Hypothetical Account
A comprehensive guide to understanding Cash Balance Pension Plans, a hybrid pension model that combines features of both defined benefit and defined contribution plans.
Cash Buyer: Definition and Detailed Explanation
A comprehensive explanation of a cash buyer, including methods of payment, examples, and comparison with other types of buyers such as credit order buyers.
Cash Disbursement: Amount Paid Out
Comprehensive analysis and detailed explanation of Cash Disbursement, including types, examples, historical context, related terms, and applicability in various fields.
Cash Flow: Comprehensive Analysis of Financial Changes
An in-depth examination of cash flow, covering its definitions, importance, types, examples, and differences from taxable income.
Cash Market: Immediate Transactions Market
A comprehensive overview of the Cash Market, where transactions are promptly completed, ownership is transferred, and payment is made upon delivery of the commodity.
Cash On Delivery (COD): Payment Upon Delivery
A transaction requiring that goods be paid for in full by cash or certified check or the equivalent at the point of delivery. The term collect on delivery has the same abbreviation and same meaning.
Cash Order: Order Accompanied by Required Payment
An in-depth look into the concept of a Cash Order, its significance in various economic and financial transactions, and how it compares with other payment methods.
Cash Value: Financial Terminology
Understanding the concept of Cash Value, its applications, and comparisons with Book Value and Market Value.
Cash-on-Cash Return: Method of Yield Computation for Investments
A detailed examination of the Cash-on-Cash Return method, which calculates yield by dividing annual dollar income by the total dollar invested. This entry also explores related measures such as Internal Rate of Return and Yield to Maturity.
Cashier: A Crucial Role in Financial Transactions
A detailed exploration of the roles and responsibilities of a cashier, including their significance in handling transactions and managing financial records.
Change of Beneficiary Provision: Understanding the Essentials
An in-depth look at the Change of Beneficiary Provision in insurance policies, including its types, special considerations, examples, historical context, and related terms.
Charge Buyer: One Who Makes Purchases on Credit
A Charge Buyer, also known as a Credit Buyer, is an individual or entity that makes purchases on credit, to be billed at a later date. This method allows buyers to defer payment while obtaining goods or services immediately.
Charge Off: An Insight into Bad Debt
Understanding the concept of charge offs in the context of bad debts, including definitions, implications, examples, and related terms.
Checking Accounts: Bank Deposit Accounts Offering Check-Writing Privileges
Checking Accounts are bank deposit accounts that allow the holder to write checks against the account balance. They are a primary type of demand deposit and part of the M1 money supply, often earning interest under specified conditions.
Close: Definitions Across Various Contexts
Comprehensive explanation of 'Close' ranging from finance and trading to accounting and computing environments.
Closed Fund (Mutual Fund): Too Large and Not Issuing Shares
A closed fund is a mutual fund that has stopped issuing shares due to its large size. Learn about its characteristics, types, and implications.
Closed-End Mortgage: Mortgage-Bond Issue with Restrictions
A closed-end mortgage is a mortgage-bond issue accompanied by an indenture that prohibits repayment before maturity and the repledging of the same collateral without the permission of the bondholders.
Closing Price: Last Transaction Price of a Trading Day
Closing Price or Closing Quote is the price of the last transaction of a trading day on an organized securities exchange, widely used for stock valuation.
Co-Mortgagor: Definition, Roles, and Responsibilities
Co-Mortgagor: A person who signs a mortgage contract with another party, jointly obligated to repay the loan, often aiding in meeting loan requirements and sharing ownership in the property.
Collateralized Mortgage Obligation (CMO): Detailed Financial Instrument
A Collateralized Mortgage Obligation (CMO) is a type of mortgage-backed security that divides mortgage pools into various tranches with differing maturities and risk levels.
Collectible: Rare Object Collected by Investors
A detailed overview of collectibles, including their types, investment value, and applications in economic activities.
Commission Broker: Broker Executing Trades for a Commission
A comprehensive guide to understanding the role, functions, and intricacies of a Commission Broker, who executes trades of stocks, bonds, or commodities for a commission.
Committee on Uniform Securities Identification Procedures (CUSIP): Identifying Securities
The Committee on Uniform Securities Identification Procedures (CUSIP) is a committee that assigns identifying numbers and codes for all securities. These CUSIP numbers and symbols are crucial for recording buy and sell orders in the securities market.
Commodities Futures Trading Commission: Regulatory Body Overview
Comprehensive overview of the Commodities Futures Trading Commission, its regulatory function, historical context, applicability, related terms, and FAQs.
Comparative Financial Statements: A Comprehensive Guide
Financial statements covering different dates but prepared consistently, facilitating comparative analysis as per accounting conventions.
Compensatory Stock Options: An Overview
An in-depth look at compensatory stock options, detailing their purpose, measurement, applicability, and related terms within the context of employee compensation.
Complex Trust: Overview and Key Features
An in-depth exploration of complex trusts, their creation, taxation, and applicability, with examples and historical context.
Compound Amount of One: Understanding Growth through Compound Interest
Comprehensive explanation of the Compound Amount of One and how it represents the growth of $1 with compounded interest. Illustrated with a detailed example and formulae.
Compound Amount of One (CAO): Definition and Applications
A comprehensive overview of the Compound Amount of One (CAO), including its definition, formula, examples, and historical context. Explore the importance and applications of CAO in finance, investments, and more.
Comptroller of the Currency: Federal Official Overseeing National Banks
The Comptroller of the Currency is a federal official appointed by the President and confirmed by the Senate, tasked with overseeing national banks including chartering, examining, and supervising financial institutions.
Concession: Comprehensive Definition and Applications
A detailed definition of 'concession' encompassing small shops, government-granted rights, lease incentives, and selling group compensation.
Conduit Approach: Income and Deductions Flow-through
Understanding the Conduit Approach in finance, where income or deductions flow through from one entity to another, like in partnerships or trusts.
Consumer Credit Protection Act of 1968: Landmark Federal Legislation on Disclosure Rules
The Consumer Credit Protection Act of 1968 established critical disclosure rules for lenders, ensuring transparency for borrowers regarding annual percentage rates, potential total costs, and special loan terms.
Consumer Price Index (CPI): Measure of Change in Consumer Prices
The Consumer Price Index (CPI) is a measure of the change in consumer prices as determined by a monthly survey by the U.S. Bureau of Labor Statistics. This article explores its components, significance, historical context, and applications.
Contract Interest Rate: Fundamental Definition
An in-depth exploration of the contract interest rate, also known as the face interest rate, covering definitions, types, applications, and more.
Contract Rate: The Financial Agreement's Interest
An in-depth exploration of the contract rate, also known as the face interest rate, defining its relevance in financial agreements.
Conventional Mortgage: Residential Mortgage Loan
A detailed description of a conventional mortgage, including its definition, types, special considerations, examples, historical context, applicability, comparisons, related terms, frequently asked questions, and references.
Conversion Parity: Key Concepts and Application
Conversion Parity is a financial term related to convertible securities and refers to the price at which convertible securities (like bonds or preferred shares) can be converted into common stock.
Convertibles: Corporate Securities That Are Exchangeable
Convertibles are corporate securities, such as preferred shares or bonds, that can be exchanged for a set number of another form, usually common shares, at a pre-stated price.
Cosign: Understanding Joint Contractual Obligations
Cosigning involves affixing one's signature alongside the principal signer on a contract, transferring liability and responsibility to both parties.
Cosigner: Definition and Role in Finance
A comprehensive overview of a Cosigner, detailing their role, responsibilities, implications, and differences from a co-mortgagor.
Cost of Capital: Calculation and Significance
The cost of capital is calculated using a weighted average of a firm's costs of debt and different classes of equity. It represents the rate of return a business could earn if it chose another investment with equivalent risk - the opportunity cost of the funds employed in an investment decision.
Cost-Benefit Analysis: Method of Measuring the Benefits Expected from a Decision
Cost-Benefit Analysis (CBA) is a systematic process used to evaluate the benefits and costs associated with a particular decision or project to determine its viability and efficacy. This method is widely applied in both corporate and government sectors to guide decision-making.

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