Super Finance Glossary
Over 10,000 financial glossary terms...
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Compounding
Definition: The process of accumulating the time value of money forward in time. For example, interest earned in one period earns additional interest during each subsequent time period.
Definition: The process of accumulating the time value of money forward in time. For example, interest earned in one period earns additional interest during each subsequent time period.
Compounding Frequency
Definition: The number of compounding periods in a year. For example, quarterly compounding has a compounding frequency of 4.
Definition: The number of compounding periods in a year. For example, quarterly compounding has a compounding frequency of 4.
Compounding Period
Definition: The length of the time period that elapses before interest compounds (a quarter in the case of quarterly compounding).
Definition: The length of the time period that elapses before interest compounds (a quarter in the case of quarterly compounding).
Comprehensive Due Diligence Investigation
Definition: The investigation of a firm's business in conjunction with a securities offering to determine whether the firm's business and financial situation and its prospects are adequately disclosed in the prospectus for the offering.
Definition: The investigation of a firm's business in conjunction with a securities offering to determine whether the firm's business and financial situation and its prospects are adequately disclosed in the prospectus for the offering.
Comprehensive Income
Definition: Comprehensive income is the change in equity of a business enterprise during a period from transactions and other events from non-owner sources. It includes all non-owner changes in equity (in contrast to net income which does not include some changes in equity). Financial Accounting Standards Board (FASB) issued the Statement of Financial Accounting Standards No. 130 (SFAS 130), Reporting Comprehensive Income. For fiscal years beginning after December 15, 1997, SFAS 130 requires the disclosure of both net income and a more 'comprehensive' measure of income which includes four items recorded as owners' equity under previous FASB pronouncements: adjustments to unrealized gains and losses on available-for-sale marketable securities (SFAS 115), foreign currency translation adjustments (SFAS 52), minimum required pension liability adjustments (SFAS 87), and changes in the market values of certain futures contracts qualifying as hedges (SFAS 80).
Definition: Comprehensive income is the change in equity of a business enterprise during a period from transactions and other events from non-owner sources. It includes all non-owner changes in equity (in contrast to net income which does not include some changes in equity). Financial Accounting Standards Board (FASB) issued the Statement of Financial Accounting Standards No. 130 (SFAS 130), Reporting Comprehensive Income. For fiscal years beginning after December 15, 1997, SFAS 130 requires the disclosure of both net income and a more 'comprehensive' measure of income which includes four items recorded as owners' equity under previous FASB pronouncements: adjustments to unrealized gains and losses on available-for-sale marketable securities (SFAS 115), foreign currency translation adjustments (SFAS 52), minimum required pension liability adjustments (SFAS 87), and changes in the market values of certain futures contracts qualifying as hedges (SFAS 80).
Comptroller
Definition: The corporate manager responsible for the firm's accounting activities. Sometimes referred to as the contoller (which means the same thing).
Definition: The corporate manager responsible for the firm's accounting activities. Sometimes referred to as the contoller (which means the same thing).
Comptroller Of The Currency
Definition: A government official, appointed by the President of the United States, who keeps control over all national banks, and receives reports from the banks at least quarterly, to be published in newspapers.
Definition: A government official, appointed by the President of the United States, who keeps control over all national banks, and receives reports from the banks at least quarterly, to be published in newspapers.
Compulsory Payroll Tax
Definition: An automatic tax collected from employers and employees to finance specific programs.
Definition: An automatic tax collected from employers and employees to finance specific programs.
Computerized Market Timing System
Definition: A computer system that compiles large amounts of trading data in search of patterns and trends to make buy and sell recommendations.
Definition: A computer system that compiles large amounts of trading data in search of patterns and trends to make buy and sell recommendations.
Concave
Definition: Property that a curve is below a straight line connecting two end points. If the curve falls above the straight line, it is called convex.
Definition: Property that a curve is below a straight line connecting two end points. If the curve falls above the straight line, it is called convex.
Concentration Account
Definition: A single centralized account into which funds collected at regional locations (lockboxes) are transferred.
Definition: A single centralized account into which funds collected at regional locations (lockboxes) are transferred.
Concentration Banks
Definition: A small number of large banks a firm contracts with to periodically collect the firm's deposit balances from a group of smaller banks.
Definition: A small number of large banks a firm contracts with to periodically collect the firm's deposit balances from a group of smaller banks.
Concentration Services
Definition: Movement of cash from different lockbox locations into a single concentration account from which disbursements and investments are made.
Definition: Movement of cash from different lockbox locations into a single concentration account from which disbursements and investments are made.
Concession
Definition: The per-share or per-bond compensation of a selling group for participating in a corporate underwriting.
Definition: The per-share or per-bond compensation of a selling group for participating in a corporate underwriting.
Concession Agreement
Definition: An understanding between a company and the host government that specifies the rules under which the company can operate locally.
Definition: An understanding between a company and the host government that specifies the rules under which the company can operate locally.
Conditional Call
Definition: Applies mainly to convertible securities. Circumstances under which a company can effect an earlier call, usually stated as percentage of a stock's trading price during a particular period, such as 140% of the exercise price during a 40-day trading span.
Definition: Applies mainly to convertible securities. Circumstances under which a company can effect an earlier call, usually stated as percentage of a stock's trading price during a particular period, such as 140% of the exercise price during a 40-day trading span.
Conditional Call Options
Definition: A protective guarantee that, in the event a high yield bond is called, the issuing corporation will replace the bond with a noncallable bond of the same life and terms as the bond that is being called.
Definition: A protective guarantee that, in the event a high yield bond is called, the issuing corporation will replace the bond with a noncallable bond of the same life and terms as the bond that is being called.
Conditional Sales Contracts
Definition: Similar to equipment trust certificates, except that the lender is either the equipment manufacturer or a bank or finance company to which the manufacturer has sold the conditional sales contract.
Definition: Similar to equipment trust certificates, except that the lender is either the equipment manufacturer or a bank or finance company to which the manufacturer has sold the conditional sales contract.
Condominium
Definition: A building or development with individually-owned apartments or houses. The owner has a deed, and possibly a mortgage, on the unit. The owner holds a common or joint ownership in all common areas and facilities that serve the project; land, roofs, hallways, entrance, elevators, etc.
Definition: A building or development with individually-owned apartments or houses. The owner has a deed, and possibly a mortgage, on the unit. The owner holds a common or joint ownership in all common areas and facilities that serve the project; land, roofs, hallways, entrance, elevators, etc.
Condor
Definition: Applies to derivative products. Option strategy consisting of both puts and calls at different strike prices to capitalize on a narrow range of volatility. The payoff diagram takes the shape of a bird.
Definition: Applies to derivative products. Option strategy consisting of both puts and calls at different strike prices to capitalize on a narrow range of volatility. The payoff diagram takes the shape of a bird.
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