A detailed explanation of 'Run' in the contexts of banking and computing, including the historical implications, causes, and effects.
A reference to see Savings and Loan Association for detailed information about S&L entities, their operations, history, and significance in finance and banking.
The S&P/Case-Shiller Index is a comprehensive measurement of U.S. residential real estate prices, tracking changes in the value of residential real estate.
An in-depth overview of politically secure currencies such as the American dollar, the euro, and gold, commonly referred to as safe havens.
Sales Load, also known as Sales Charge, refers to the fee charged when purchasing or selling mutual fund shares. This entry covers definitions, types, examples, historical context, applicability, and related terms.
An in-depth look at Sallie Mae, originally known as the Student Loan Marketing Association (SLM Corporation), including its historical context, functions, and impact on student loans in the United States.
An in-depth look at Secondary Distribution, a public sale of previously issued securities held by large investors, and its distinctions from Primary Distribution.
A Secondary Offering refers to the sale of shares that have already been issued to the public and are now being sold by current shareholders.
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.
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).
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.
Segregation of Duties (SoD) is an internal control concept where responsibilities are divided among different individuals to prevent misuse and errors in an organization.
A Self-Directed IRA (Individual Retirement Account) allows investors to actively manage and diversify their retirement holdings beyond traditional stocks, bonds, and mutual funds.
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.
An in-depth exploration of the term 'Semi-Monthly', its applications, differences with other frequencies, and detailed examples.
Exploring the concept of Senior Mortgages, their features, implications, and distinctions from other mortgage types like first and second mortgages.
An in-depth exploration of Serial Bonds, including definition, types, special considerations, examples, historical context, and more.
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.
Understanding SHAKEOUT: A phenomenon in market conditions that eliminates weaker or marginally financed participants in an industry or securities market.
Exploring the role, responsibilities, types, and importance of Share Brokers, also known as Account Executives in stock trading.
A comprehensive guide to understanding Shared-Equity Mortgages (SEM) where lenders are granted a share of the equity, enabling them to participate in the proceeds from a property's resale.
A shell corporation is an incorporated entity with no significant assets or operations, often used for various legal and sometimes fraudulent purposes.
A comprehensive explanation of short bonds, their types, financial implications, and applications in finance.
An In-depth Look at Short Selling, its Mechanisms, and Implications
An in-depth analysis of the Shutdown Point, the output price level at which a firm's revenues barely offset the firm's fixed costs and revenue.
An entry explaining the Simple Rate of Return, a measure of investment performance that divides income and capital gains by the initial capital invested, excluding compounding effects.
Single-entry bookkeeping is an accounting system that records transactions in only one account, without balancing debits and credits.
A comprehensive guide to sleeper stocks, their characteristics, and their significant potential for price gains once recognized by investors.
SLM Corporation, formerly the Student Loan Marketing Association, commonly known as Sallie Mae, guarantees student loans and operates in the secondary market. It purchases student loans from originating financial institutions and provides financing to state student loan agencies.
A Small Business Investment Company (SBIC) is an entity that provides financial support, advice, and capital to small businesses, operating under the Small Business Investment Act of 1958.
An in-depth explanation of how a portion of Social Security benefits is included in taxable income, including thresholds, filing statuses, and special considerations.
Detailed Explanation of Special Assessments: Definition, Types, Considerations, and Examples.
Detailed explanation of speculation in financial markets, including types, examples, comparisons with gambling and investment, and historical context.
Detailed explanation of Spot Commodity trading, distinctions from Futures Contracts, and the dynamics of the Spot Market.
The spot rate is the price at which a currency can be purchased or sold for immediate delivery, typically within two business days.
Static risk refers to a risk that remains constant and does not fluctuate over time. Examples include slot machines with constant payout ratios where the uncertainty level remains the same.
A Step-Up Lease, also known as a Graduated Lease, is a rental agreement where the rent payments increase at predetermined intervals.
Understand the intricacies of stock options, a key financial instrument offering opportunities for investment, speculation, and employee compensation.
Comprehensive explanation of stock rights, also known as subscription rights or warrants, covering their types, uses, and examples in the context of stock markets and investments.
An in-depth look at stock splits, their types, implications, and historical significance in financial markets.
A Stock-Transfer Agent specializes in managing and executing the transfer of stock ownership and maintaining comprehensive records of shareholders.
An in-depth explanation of stockholders, their roles, types, historical context, and applicability in the corporate world.
An in-depth look at Stockholders' Equity, a critical balance sheet item that represents the book value of ownership in a corporation, including its components such as capital stock, paid-in surplus, and retained earnings.
Straight Debt refers to a debt instrument with a fixed repayment schedule, fixed interest rate, and no convertibility features.
A comprehensive analysis of the 'Subject to Mortgage' condition of sale in real estate transactions, where the purchaser acquires a property with a pre-existing mortgage without becoming personally liable.
Comprehensive definition and explanation of subordinated debt, its types, special considerations, examples, historical context, and related terms in finance.
Subscription refers to an agreement to buy newly issued securities or to contribute money for a specific purpose.
A subtotal is the preliminary sum of multiple individual amounts, calculated before any further additions, such as taxes or discounts, are applied.
A comprehensive guide to understanding supplemental wages, including bonuses, commissions, overtime pay, and certain types of sick pay, along with the tax withholding methods and FAQs.
A surcharge is a charge added to an existing charge, cost added to a cost, or tax added to a tax, often used in various financial contexts.
Suspended Trading refers to the temporary halt in trading a particular security, often in advance of major news announcements or to correct imbalances of buy and sell orders.
Switching refers to the process of moving assets from one mutual fund to another. This can occur either within the same fund family or between different fund families.
Syndication is a method of selling property whereby a sponsor, or syndicator, sells interests to investors. This can take various forms, including partnerships and corporations.
Comprehensive coverage of syndication costs, including their classification, treatment as intangible assets, and implications for capital expenditures.
A comprehensive look into the role of a syndicator in the business world, including definitions, examples, and historical context.
A comprehensive overview of synthetic leases, a rental agreement that shifts all obligations, risks, and costs of the property to the tenant while the owner receives a fixed rent. Also known as a credit-tenant lease.
Taking a flier refers to the act of engaging in highly speculative investments with a significant risk of loss.
An in-depth exploration of taxes, including their types, historical context, applicability, and the impact on societal infrastructure and governance.
A comprehensive guide to Tax Anticipation Notes (TAN) used by state and municipal governments to finance current expenditures pending receipt of expected tax payments.
A detailed examination of Tax Audits, including their purpose, types, procedures, and implications.
A comprehensive guide to understanding the concept of Tax Basis in the field of finance, its types, applicability, and examples.
An in-depth explanation of Tax Credits, their types, historical context, examples, applicability, and comparisons with related terms like deductions and exemptions.
An expense that can be used to reduce taxable income, generally including interest on housing, ad valorem taxes, depreciation, repairs, maintenance, utilities, and other ordinary and necessary expenses for businesses.
An In-Depth Guide to Understanding Tax Deductions, Their Types, and Applicability
Tax Evasion involves illegal practices to escape paying taxes. Learn about methods, legal implications, examples, historical context, and more.
An in-depth analysis of tax exemption, covering types, historic context, applicability, and related terms.
A detailed exploration of tax liability, including its definition, calculation, examples, and important considerations.
An in-depth look at tax rates, the percentage rate applied to a taxable base to calculate tax liability, including types, examples, and related terms such as effective tax rate and marginal tax rate.
A TAX STOP clause in a lease agreement limits the amount of property taxes a lessor must pay, preventing unexpected increases beyond a predetermined threshold. Learn about its functionality, examples, historical context, and related terms.
Tax-Deferred refers to an investment whose accumulated earnings are free from taxation until the investor takes possession of the assets.
A comprehensive overview of Tax-Deferred Annuities (TDA), their functions under Section 403(b) of the U.S. Internal Revenue Code, contribution limits, tax implications, and relevant considerations for employees of public school systems and qualified charitable organizations.
Detailed overview of the taxation on interest earned from dividends left on deposit with an insurance company, especially in the context of participating life insurance policies.
A Ticker Symbol is a unique series of letters assigned to a security or stock for trading purposes on a particular stock exchange.
The concept that money available now is worth more than the same amount in the future due to its potential earning capacity. Integral to financial computations involving imputed interest and original issue discount.
An in-depth exploration of Times Fixed Charge, its relevance, calculation, and implications in finance.
A comprehensive guide to understanding the Taxpayer Identification Number (TIN), its types, applications, importance, and related terminologies.
The Tokyo Stock Exchange (TSE) is the largest of the eight stock exchanges in Japan and one of the largest, most important, and most active stock markets in the world. Formerly a continuous auction market, it is now fully computerized with no trading floor.
A comprehensive guide to understanding the total capitalization of a company, covering long-term debt, equity forms, and overall capital structure.
A comprehensive analysis of Total Cost, including definitions, formulas, types, considerations, and examples in various economic contexts.
An in-depth look at the concept of Total Loss in various contexts including insurance, finance, and real estate, emphasizing the criteria and implications.
An in-depth look into the practice of touting, which involves aggressive promotion by corporate spokespeople, public relations firms, brokers, or analysts, and the ethical implications it has in the financial markets.
A detailed examination of the term 'Trader' with insights into its general and investment-specific meanings, historical context, types, and related terms.
An in-depth exploration of trading limits in financial markets, covering types, applications, and related concepts like fluctuation limits.
A comprehensive guide to the concept of a trading post as a physical location on a stock exchange floor where particular securities are bought and sold.
A Trading Unit is the standardized number of shares, bonds, or other securities that is generally accepted for ordinary trading purposes on the exchanges.
Detailed definition and explanation of Transaction, including types, examples, historical context, applicability, and related terms.
The Treasury Department is an executive department of the U.S. government that manages federal finances, including revenue collection, budgeting, and currency issuance. The Internal Revenue Service (IRS) is an agency operating under the Treasury Department.
A Trust Fund is a legal entity holding real or personal property for the benefit of another person or entity, referred to as the beneficiary. This entry encompasses definitions, types, and related considerations.
The Uniform Gifts to Minors Act (UGMA) is a U.S. legislation that allows minors to receive gifts and inheritances without the need for a guardian or trustee. It simplifies the process of transferring property to minors and provides for custodial accounts.
Comprehensive explanation of unamortized premiums on investments, detailing their calculation, significance in financing, accounting treatment, and financial reporting.
Unappropriated Retained Earnings refer to portions of net income that are retained by the company after dividends have been paid out and have not been set aside for specific purposes.
An in-depth exploration of uncovered options, including types, examples, risks, and historical context in finance.
A brief redirect note regarding the related concepts of tax underpayment penalty and underwithholding.
An Underinsured individual is someone whose insurance is insufficient to cover expenses in the event of loss or damage.
Explore the concept of an undervalued security, its causes, implications, and relevance in financial markets.
Comprehensive explanation of the term 'Underwater' in various financial contexts, including loans, options, and investment portfolios.
Detailed explanation of Unearned Income or Revenue in accounting and taxation, including its classification, examples, and implications.
Uninsurable Risk refers to a type of risk deemed so significant or complex to estimate that insurance companies cannot or will not provide coverage for it. This comprehensive entry delves into the definition, implications, examples, and historical context of Uninsurable Risk.
