A ratio attempting to identify the relationship between the cost and benefits of a proposed project. This ratio is used to measure both quantitative…

The stock exchange headquartered in Hamilton, Bermuda. The Bermuda Stock Exchange (BSX) was established in 1971, and is one of the largest offshore electronic…

The currency abbreviation or currency symbol for the Bulgarian lev (BGN). The Bulgarian lev is made up of 100 stotinki. The Bulgarian name comes from…

The currency abbreviation for the Bahrain dinar (BHD), the currency for Bahrain. The Bahraini dinar is made up of 1,000 fuloos, which is plural for fils…

The currency abbreviation or currency symbol for the Burundi franc (BIF). The Burundi franc is made up of 100 centimes, but coins haven't been issued…

The currency abbreviation or currency symbol for the Bermudian dollar (BMD). The Bermudian dollar is made up of 100 cents, and is often presented with…

The currency abbreviation, or currency symbol, for the Brunei dollar (BND), the currency for Brunei, which also acceptable tender in Singapore. The Brunei…

A certification offered by the Institute of Business & Finance (IBF) aimed at brokers, advisors and financial planners whose clients are interested in…

A group of individuals that are elected as, or elected to act as, representatives of the stockholders to establish corporate management related policies…

The currency abbreviation or currency symbol for the Bolivian boliviano (BOB), the currency of Bolivia. The Bolivian boliviano is made up of 100 centavos…

The stock exchange headquartered in La Paz, Bolivia . The BBV was originally founded in 1989.

A short-term interest-bearing security issued in the anticipation of larger future bond issues. Bond anticipation notes are smaller short-term bonds…

A metric used to evaluate the relationship between bond yields and earnings yields in the stock market. The Bond Equity Earnings Yield Ratio (BEER) has…

A calculation for restating semi-annual, quarterly, or monthly discount-bond or note yields into an annual yield. For a fixed income security with a par…

A type of swap arrangement in which two parties agree to exchange interest rates on debt obligations, where the floating rate is based on the bond market…

A fully automated trading system created by the Boston Stock Exchange and five other financial conglomerates. The BEX offered a high-speed, low-cost alternative…

An all-electronic equity derivatives exchange launched on February 6, 2004, as a joint effort by the Montreal Exchange, Boston Stock Exchange and Interactive…

An acronym for the economies of Brazil, Russia, India and China combined. The general consensus is that the term was first prominently used in a Goldman…

The currency abbreviation symbol for the Brazilian real (BRL), the currency for Brazil. The Brazilian real is made up of 100 centavos and is often presented…

An electronic system used by the New York Stock Exchange to send orders between brokers and trading booths on the floor of the exchange. The BBSS is an…

The estimated value of a property as determined by a real estate broker or other qualified individual or firm. A broker price opinion is based on the…

The currency abbreviation or currency symbol for the Bahamian dollar (BSD), the currency of the Bahamas. The Bahamian dollar is made up of 100 cents…

A government agency that produces economic data that reflects the state of the U.S. economy. This data includes the Consumer Price Index, the unemployment…

A company that is created to help grow small companies in the initial stages of their development. BDCs are very similar to venture capital funds. Many…

A form of a buyout that incorporates characteristics of both a management buyout and a management buy-in. A BIMBO occurs when existing management - along…

CAD is the currency abbreviation or currency symbol for the Canadian dollar (CAD). The Canadian dollar is made up of 100 cents, and is often presented…

The currency abbreviation or currency symbol for the Canadian dollar (CAD). The Canadian dollar is made up of 100 cents and is often presented with the…

A method of valuing a company's intangible assets. This calculation attempts to allocate a fixed value to intangible assets that does not change according…

A grant from the Government of Canada paid directly into a beneficiary's Registered Education Savings Plan (RESP). It adds 20% to the first $2,000 in…

One of three levels of Canada's retirement income system, which is responsible for paying retirement or disability benefits. The Canada Pension Plan was…

Formerly known as "Revenue Canada", this is Canada's federal agency responsible for income tax and trade regulations. This is the Canadian equivalent…

An alternative stock exchange for micro-cap and emerging companies in Canada. Canada's New Stock Exchange (CNQ) offers companies simplified reporting…

A non-profit organization that was created to analyze issues arising in the Canadian and international capital markets. The organization is focused on…

A crown corporation owned by the Canadian government that insures bank deposits up to C$100,000 per personal account held in member Canadian banks in…

A Canadian not-for-profit organization set up by the investment industry designed to protect investors from the bankruptcy of an individual investment…

A division of the Government of Canada that acts as Canada's national housing agency. The CMHC's mandate is to help Canadians access a variety of affordable…

An entry-level program offered by the Canadian Securities Institute (CSI) that allows an individual to become a qualified mutual fund representative…

When a creditor forgives a debt without requiring consideration in return. The amount of debt that is forgiven by cancellation of debt is considered income…

A rate of depreciation used for income tax purposes only. This term primarily relates to Canadian taxation. The CCA rate that can be claimed depends…

A unique account where untaxed gains are deposited within a private company. These untaxed gains are usually distributed to shareholders or owners without…

Funds used by a company to acquire or upgrade physical assets such as property, industrial buildings or equipment. This type of outlay is made by companies…

An assessment of the extent to which a stock fund or other similar investment fund's assets have appreciated or depreciated, which may have tax implications…

A line used in the capital asset pricing model to illustrate the rates of return for efficient portfolios depending on the risk-free rate of return and…

A program sponsored by the U.S. Treasury designed to provide new capital to banks, which will in turn allow them to loan more money to businesses and…

A ratio that measures the amount of cash a company has on hand as compared to its debt service obligations. Debt service obligations include all current…

A metric that expresses the length of time, in days, that it takes for a company to convert resource inputs into cash flows. The cash conversion cycle…

A measure, used in Canada, that refers to the amount of cash payments made to individual unitholders of a specified income trust, as designated by the…

A measure of financial performance that looks at the cash flow generated by a company on a per share basis. This differs from basic earnings per share…

1. A revenue or expense stream that changes a cash account over a given period. Cash inflows usually arise from one of three activities - financing, operations…

A measure of financial performance that looks at the company's ability to generate cash flow through its operations. It is calculated by adding back non-cash…