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

An investment strategy for an individual portfolio or pooled funds vehicle such as a mutual fund. Only equity securities are considered for investment…

A strategy that uses financial leverage by shorting poor performing stocks and purchasing shares that are expected to have high returns. A 130-30 ratio…

Any stock listed on an equity exchange after April 26, 1979. This classification allowed members of exchanges to trade these stocks off the board (not…

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…

На бирже Nasdaq существуют различные спецификации акций, в частности символ "А" определяет класс "А" для акций компании. У зарегистрированных ценных бумаг…

Shares in mainland China-based companies that trade on Chinese stock exchanges such as the Shanghai Stock Exchange and the Shenzhen Stock Exchange. A…

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…

An order to buy or sell at a price set higher than the current market price of the security. Examples of above the market orders include: a limit order…

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

Особый метод, посредством которого корпорация может выкупить акции своей компании. Ускоренный выкуп акций (ASR) обычно осуществляется путем приобретения…

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

A type of trading in which a trader accommodates another by entering into a non-competitive purchase or sale order. An accommodation trade is often executed…

A short-term liquidity measure used to quantify the rate at which a company pays off its suppliers. Accounts payable turnover ratio is calculated by taking…

An accounting term referring to the balance sheet item that accounts for dividends that have been declared but not yet paid to shareholders. Accrued dividends…

A tax imposed by the federal government upon companies with retained earnings deemed to be unreasonable and in excess of what is considered ordinary…

A loan given to a company to purchase a specific asset or to be used for purposes that are laid out before the loan is granted. The acquisition loan is…

A slang term for when parties undertake identical investment actions to achieve the same goal. Acting in concert requires the cooperation of people or…

A type of index fund where a fund manager bases the fund's initial investment proportions according to the benchmark index in which the manager is attempting…

An exchange-traded fund that has a manager or team making decisions on the underlying portfolio allocation or otherwise not following a passive investment…

Accounting ratios that measure a firm's ability to convert different accounts within their balance sheets into cash or sales. Companies will typically…

The actual gain or loss of an investor. This can be expressed in the following formula: expected return (ex-ante) plus the effect of firm-specific and…

A type of preferred stock where the dividends issued will vary with a benchmark, most often a T-bill rate. The value of the dividend from the preferred…

The amount of money owed by a customer to his/her broker after paper profits and losses are taken into consideration. This value is calculated by subtracting…

A term used to describe the adjustment made to a convertible securities' conversion factor when the exchangeable stock underlying the convertible undergoes…

A promise or agreement to take some future action. For example, a promise by a buyer to purchase goods at a price set beforehand is an advance commitment…

A written statement declaring the physical loss of a security - usually through theft or destruction by fire/flood. The affidavit contains all details…

An obligation of NYSE specialists to enter the market on a particular security (either by posting or bidding and ask) when there is not sufficient market…

The last transaction and final price of a security that is traded in the after-hours market. The after-hours market is generally more volatile than the…

Trading after regular trading hours on the major exchanges. Also known as the "after-hours market". This was once reserved for institutional investors…

The price level performance of a newly issued stock after its IPO. There is no standard ending time period that is considered, but after-market performance…

A problem arising from the conflict of interested created by the separation of management from ownership (the stockholders) in a publicly owned company…

A type of internal cost that arises from, or must be paid to, an agent acting on behalf of a principal. Agency costs arise because of core problems such…

A trade that has only one agent acting for the buyer and seller. Also known as Dual Agency. Agency crosses occur when a broker receives perfectly offsetting…

A condition used on a buy or sell order to instruct the broker to fill the order completely or not at all. If there is insufficient supply to meet the…

An SEC regulation that requires tender offers to be available to all holders of the identical class of the security. For example, if company ABC has…

A stock index comprised of common shares from the Australian Stock Exchange. The All-Ordinaries Index is the most quoted benchmark for Australian equities…

A person who is not a member of the New York Stock Exchange (NYSE) but is an officer or voting shareholder of a firm with a membership. Allied members…

1. A measure of performance on a risk-adjusted basis. Alpha takes the volatility (price risk) of a mutual fund and compares its risk-adjusted performance…

Any security that, when added to an existing portfolio of assets, generates excess returns or returns higher than a pre-selected benchmark without additional…

The early rounds of funding for a startup company, which get their name because the first is known as Series A financing, followed by Series B financing…

An exchange-traded fund that invests in companies engaged in industries serving alternative energy production and research. Some companies found within…

A negotiable certificate issued by a U.S. bank representing a specified number of shares (or one share) in a foreign stock that is traded on a U.S. exchange…

A U.S. dollar-denominated equity share of a foreign-based company available for purchase on an American stock exchange. American Depositary Shares (ADSs)…

Founded in the early 1600s with the founding of the Dutch East India Company (VOC), whose shares are considered the oldest in the world. In September…

A reference to auditors performing more careful due diligence when auditing companies, in order to prevent accounting errors. This extra level of accounting…

An index made up of a selection of stocks from companies associated with actress Angela Jolie. Seen as one of the world's most influential celebrities…

Stock issues with a market capitalization of less than $500 million. Also known as "small cap" stocks.  These issues can appear to be more speculative…

A form of option contract from the "mountain range" series of exotic options. Annapurna options offer a combination of a fixed coupon rate and participation…

The impact on markets from the news that a change will occur at some future date. It can be used as a general term for the reaction to any development…