A comprehensive summary report of a company's performance that must be submitted annually to the Securities and Exchange Commission. Typically, the 10-K…

The highest and lowest price at which a stock has traded in the past 12 months, or 52 weeks. Many investors see the 52-week high or low as an important…

A report of unscheduled material events or corporate changes at a company that could be of importance to the shareholders or the Securities and Exchange…

A slang term used to describe a significant amount of money. The amount implied typically depends on the person, company or situation. We may all have…

1. The act of surrendering a claim to, or interest in, a particular asset. 2. The permitted withdrawal from a forward contract that is made for the purchase…

A clause granting parties the option of withdrawing from the contract before the fulfillment or completion of all contractual duties. This clause adds…

The value of a project or asset if it were immediately liquidated. Also referred to as the liquidation value.The abandonment value is generally a cash…

In general, a decrease in the amount of taxation faced by an individual or company.Examples of an abatement include a tax decrease, a reduction in penalties, or a rebate.

A cost borne by many businesses for the removal and/or reduction of an undesirable item that they have created. Abatement costs are generally incurred…

An agreement made between a purchasing member with a seat on the NYSE and the firm in which he or she works. With the approval of the NYSE, this agreement…

A term used to describe the returns generated by a given security or portfolio over a period of time that is different from the expected rate of return…

1. Refers to the condition of a company’s asset when its actual value is higher than the book value used in its financials.2. Financially referring to…

The ability of a country, individual, company or region to produce a good or service at a lower cost per unit than the cost at which any other entity…

A rule that stipulates the order of payment - creditors before shareholders - in the event of liquidation. The absolute priority rule is used in bankruptcies…

The return that an asset achieves over a certain period of time. This measure looks at the appreciation or depreciation (expressed as a percentage) that…

A form of offering in the equity capital markets. It involves offering shares in a short time period, with little to no marketing. The bookbuild of the…

A benefit that can be attached to a life insurance policy that enables the policy holder to receive cash advances against the death benefit in the case…

A clause included in certain debt securities and swap agreements stating that the immediate collection of payment and termination of contract will take…

The acceptor is the third party who accepts responsibility for payment in a bill of exchange drawn upon it. The bill of exchange will generally have three…

1. An arrangement by which an organization accepts a customer's financial assets and holds them on behalf of the customer at his or her discretion. 2…

The net of debits and credits for an account at the end of a reporting period. This applies for all types of accounts. A bank account balance shows the…

This term refers a person who has primary responsibility for an account, whether it be for an individual or corporate client. It is used often in the…

All activity within an account, usually since inception. In a bank account, the account history includes all transactions initiated by the account holder…

The summary of business operations and performance for a fiscal period. This statement often includes financial results of the company's main operations…

To provide a record such as funds paid or received for a person or business. Accounting summarizes and submits this information in reports and statements…

A branch of accounting that requires a high degree of verification before making a legal claim to any profit. Accounting conservatism will recognize all…

1. In general, the time period reflected by a set of financial statements. 2. In terms of taxation, it is the 12-month period a taxpayer uses to determine…

Бухгалтерское определение, представляет собой обязанность лица на погашение краткосрочной задолженности перед его кредиторами. Кредиторская задолженность…

Money owed by customers (individuals or corporations) to another entity in exchange for goods or services that have been delivered or used, but not yet…

A type of asset-financing arrangement in which a company uses its receivables - which is money owed by customers - as collateral in a financing agreement…

A professional designation for Certified Public Accountants who have completed the required coursework and passed an examination administered by the Certified…

A swap whereby the notional value is increasing over time. This type of swap is used mainly by companies willing to pay a fixed rate in return for an…

1. Asset growth through addition or expansion. 2. In reference to discount bonds, it describes the accumulation of value until maturity. 1. Accretion…

The increase in the value of a discounted instrument as time passes and it approaches maturity. The value of the instrument will accrete (grow) at the…

An acquisition that will increase the acquiring company's earnings per share (EPS). These acquisitions tend to be favorable for the company's market price…

An accounting method that measures the performance and position of a company by recognizing economic events regardless of when cash transactions occur…

A bond that does not pay periodic interest payments. Instead, interest is added to the principal balance of the bond and is either paid at maturity or…

Accounts on a balance sheet that represent liabilities and non-cash-based assets used in accrual-based accounting. These accounts include, among many…

The ability for something to accumulate over time. In finance, "accrue" is most commonly used when referring to interest, income and expenses of an individual…

Income that is earned in a fund or by company by providing a service or selling a product, but has yet to be received. Mutual funds or other pooled assets…

1. A term used to describe an accrual accounting method when interest that is either payable or receivable has been recognized, but not yet paid or received…

The gain in the value of a discount bond expected from holding it for any duration until its maturity. As discount bonds are sold below face value, it…

1. An individual investor's cash contributions to invest in securities over a period of time in order to build a portfolio of desired value. Dividends…

1. A general financial strategy in which an investor attempts to build the value of his or her portfolio to a desired size.2. In the context of mutual…

The company that is being acquired or purchased in a merger or acquisition. The acquiree is also known as the “target firm”. Usually the acquiree will…

1. The firm which is purchasing a company in an acquisition. The acquirer is also known as a bidder.2. A financial institution or merchant bank (a merchant…

A corporate action in which a company buys most, if not all, of the target company's ownership stakes in order to assume control of the target firm. Acquisitions…

Charges and commissions paid out for the selection or purchase of property. Some examples include real estate commission, acquisition expense and development…

The capital that is obtained for the purpose of buying another business. Acquisition financing allows the user to meet their current acquisition aspirations…

The difference between the actual cost for acquiring a target firm versus the estimate made of its value before the acquisition. During a merger and…