- 産業: News service
- Number of terms: 2877
- Number of blossaries: 0
- Company Profile:
United Kingdom-based news service and former financial market data provider that provides news reports from around the world to news media
A gain or loss from a company’s normal business activities, shown in the profit and loss account and affecting the balance sheet.
Industry:Financial services
An acceptance house guarantees payment of trade bills used to finance trade deals and goods in shipment. It ‘accepts’ the bills by agreeing to pay the bill at a discounted rate at a specific future date. Its profit is the difference between the discounted amount it guarantees to pay and the full amount of the trade bill that it undertakes to collect from the original creditor.
Industry:Financial services
An increase in the notional principal amount of a financial insrument over its life. For example the accounting of capital gains on a bond, bought at a discount, in anticipation of receipt of its full value at maturity. See also Amortization.
Industry:Financial services
A company is described as being accretive if it achieves growth through internal expansion or acquisition.
Industry:Financial services
Estimates of a company’s costs that have been incurred but have not yet been paid. They appear on the profit and loss account and on the balance sheet.
Industry:Financial services
The interest accruing on a security since the previous coupon date. If a security is sold between two payment dates, the buyer usually compensates the seller for the interest accrued, either within the price or as a separate payment. See also Coupon, Simple Interest.
Industry:Financial services
A technical analysis indicator that measures the difference between the cumulative amount of buying pressure (accumulation) and the cumulative amount of selling pressure (distribution). See also Technical Analysis.
Industry:Financial services
Also known as the quick ratio. Indicator of a company’s ability to meet its short-term liabilities, calculated like a current ratio by measuring a company’s current assets relative to its liabilities. See Quick Ratio.
Industry:Financial services
The purchase by one company of another, for cash, an exchange of shares, or a combination of both. The process, also known as a takeover, can be friendly and have the agreement of the acquired company. Or it can be hostile, when the target rejects the approach and tries to resist being acquired. A takeover or acquisition is usually done with the help of an investment bank and its M&A, or mergers and acquisition, division.
Industry:Financial services
Investors working together to achieve the same goal, e.g. to buy all the stock they need to take over a company or purchase the minimum needed so that they can legitimately make an open bid to buy outstanding shares. Sometimes acting in concert is considered illegal. Also known colloquially as a concert party. See also Warehousing.
Industry:Financial services