Datasets:
sohomghosh
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FinRAD_Financial_Readability_Assessment_Dataset

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Accounting
Accounting is the process of recording financial transactions pertaining to a business. The accounting process includes summarizing, analyzing and reporting these transactions to oversight agencies, regulators and tax collection entities. The financial statements used in accounting are a concise summary of financial transactions over an accounting period, summarizing a company's operations, financial position and cash flows.
investopedia
1
10.19
16.5
19.3
20.54
19.3
11.05
17.333333
18.19
Accounting Conservatism
Accounting conservatism is a set of bookkeeping guidelines that call for a high degree of verification before a company can make a legal claim to any profit. The general concept is to factor in the worst-case scenario of a firm’s financial future. Uncertain liabilities are to be recognized as soon as they are discovered. In contrast, revenues can only be recorded when they are assured of being received.
investopedia
1
54.22
9.9
12.6
10.84
10.6
10.05
11.25
12.09
Accounting Cycle
The accounting cycle is a collective process of identifying, analyzing, and recording the accounting events of a company. It is a standard 8-step process that begins when a transaction occurs and ends with its inclusion in the financial statements.
investopedia
1
43.22
12.1
0
13.23
13.7
11.49
14.25
14.98
Accounting Equation
The accounting equation is considered to be the foundation of the double-entry accounting system. On a company's balance sheet, it shows that a company's total assets are equal to the sum of the company's liabilities and shareholders' equity.
investopedia
1
35.27
13.1
0
12.76
13.5
10.4
15
14.97
Accounting Information System (AIS)
An accounting information system (AIS) involves the collection, storage, and processing of financial and accounting data used by internal users to report information to investors, creditors, and tax authorities. It is generally a computer-based method for tracking accounting activity in conjunction with information technology resources. An AIS combines traditional accounting practices, such as the use of Generally Accepted Accounting Principles (GAAP), with modern information technology resources.
investopedia
1
6.84
17.8
19.6
19.9
20.8
12.14
19.333333
18.5
Accounting Method
An accounting method refers to the rules a company follows in reporting revenues and expenses. The two primary methods of accounting are accrual accounting (generally used by companies) and cash accounting (generally used by individuals).
investopedia
1
28.33
13.7
0
15.25
14.8
10.82
15.25
16.14
Accounting Policies
Accounting policies are the specific principles and procedures implemented by a company's management team that are used to prepare its financial statements. These include any accounting methods, measurement systems, and procedures for presenting disclosures. Accounting policies differ from accounting principles in that the principles are the accounting rules and the policies are a company's way of adhering to those rules.
investopedia
1
34.26
13.5
17.9
17.4
17.3
9.63
16.666667
16
Accounting Principles
Accounting principles are the rules and guidelines that companies must follow when reporting financial data. The Financial Accounting Standards Board (FASB) issues a standardized set of accounting principles in the U.S. referred to as generally accepted accounting principles (GAAP).
investopedia
1
26.3
14.4
0
17.98
17.9
11.89
16.75
16.01
Accounting Profit
Accounting profit is a company's total earnings, calculated according to generally accepted accounting principles (GAAP). It includes the explicit costs of doing business, such as operating expenses, depreciation, interest, and taxes.
investopedia
1
4.98
16.4
0
19.08
17.6
14.59
14.25
21.68
Accounting Rate of Return (ARR)
Accounting rate of return (ARR) is a formula that reflects the percentage rate of return expected on an investment, or asset, compared to the initial investment's cost. The ARR formula divides an asset's average revenue by the company's initial investment to derive the ratio or return that one may expect over the lifetime of the asset, or related project. ARR does not consider the time value of money or cash flows, which can be an integral part of maintaining a business.
investopedia
1
44.07
13.8
15.5
10.45
15.1
9.85
18.166667
16.73
Accounting Ratio
Accounting ratios, an important sub-set of financial ratios, are a group of metrics used to measure the efficiency and profitability of a company based on its financial reports. They provide a way of expressing the relationship between one accounting data point to another and are the basis of ratio analysis.
investopedia
1
29.18
15.4
0
12.6
15.6
9.93
18.5
15.6
Accounting Standard
An accounting standard is a common set of principles, standards and procedures that define the basis of financial accounting policies and practices.
investopedia
1
32.22
14.2
0
15.66
16.7
12.62
16
16.07
Accounting Theory
Accounting theory is a set of assumptions, frameworks, and methodologies used in the study and application of financial reporting principles. The study of accounting theory involves a review of both the historical foundations of accounting practices, as well as the way in which accounting practices are changed and added to the regulatory framework that governs financial statements and financial reporting.
investopedia
1
24.11
17.4
0
16.55
21
10.12
24
19.33
Accounts Payable (AP)
Accounts payable (AP) is an account within the general ledger that represents a company's obligation to pay off a short-term debt to its creditors or suppliers. Another common usage of "AP" refers to the business department or division that is responsible for making payments owed by the company to suppliers and other creditors.
investopedia
1
36.12
14.8
0
12.48
16.5
10.61
19.75
16.64
Accounts Payable Turnover Ratio
The accounts payable turnover ratio is a short-term liquidity measure used to quantify the rate at which a company pays off its suppliers. Accounts payable turnover shows how many times a company pays off its accounts payable during a period.
investopedia
1
59.64
9.9
0
11.72
12.5
8.97
13
12
Accounts Receivable (AR)
Accounts receivable (AR) is the balance of money due to a firm for goods or services delivered or used but not yet paid for by customers. Accounts receivables are listed on the balance sheet as a current asset. AR is any amount of money owed by customers for purchases made on credit.
investopedia
1
70.84
7.7
9.7
7.83
8.3
9.05
9
10
Accounts Receivable Aging
Accounts receivable aging (tabulated via an aged receivables report) is a periodic report that categorizes a company's accounts receivable according to the length of time an invoice has been outstanding. It is used as a gauge to determine the financial health of a company's customers. If the accounts receivable aging shows a company's receivables are being collected much slower than normal, this is a warning sign that business may be slowing down or that the company is taking greater credit risk in its sales practices.
investopedia
1
42.75
14.3
16.7
12.48
17.2
10.06
19.833333
16.5
Accounts Receivable Financing
Accounts receivable (AR) financing is a type of financing arrangement in which a company receives financing capital related to a portion of its accounts receivable. Accounts receivable financing agreements can be structured in multiple ways usually with the basis as either an asset sale or a loan.
investopedia
1
30.7
14.8
0
13.76
15.7
10.18
18.25
14.51
Accredited Asset Management Specialist (AAMS)
The Accredited Asset Management Specialist (AAMS®) is a professional designation awarded by the College for Financial Planning unto financial professionals who successfully complete a self-study program, pass an exam, and agree to comply with a code of ethics.
investopedia
1
7.53
21.7
0
16.43
25.2
13.42
29
23.62
Accredited In Business Valuation (ABV)
Accredited in Business Valuation (ABV) is a professional designation awarded to a certified public accountant (CPA), who specializes in calculating businesses' value. The ABV certification is overseen by the American Institute of Certified Public Accountants (AICPA). It requires candidates to complete an application process, pass an exam, meet the minimum business experience and education requirements, and pay a credential fee. As of 2021, the annual fee for the ABV Credential was $380.
investopedia
1
27.83
13.9
16.8
15.14
15.3
11.55
14.75
18.31
Accredited Investor
An accredited investor is an individual or a business entity that is allowed to trade securities that may not be registered with financial authorities. They are entitled to this privileged access by satisfying at least one requirement regarding their income, net worth, asset size, governance status, or professional experience.
investopedia
1
21.23
16.4
0
15.44
17.7
11.3
19.75
22.04
Accretion
Accretion is the gradual and incremental growth of assets and earnings due to business expansion, a company's internal growth, or a merger or acquisition.
investopedia
1
30.2
15
0
13.7
16.3
12.06
19
21.27
Accretion of Discount
Accretion of discount is the increase in the value of a discounted instrument as time passes and the maturity date looms closer. The value of the instrument will accrete (grow) at the interest rate implied by the discounted issuance price, the value at maturity, and the term to maturity.
investopedia
1
46.61
12.8
0
10.74
13.9
9.04
16.75
13.88
Accretive
In both finance and in general lexicon, the term "accretive" is the adjective form of the word "accretion", which refers to gradual or incremental growth. For example, an acquisition deal may be deemed accretive for the absorbing company, if that deal contributes to an increase in earnings per share.
investopedia
1
46.61
12.8
0
11.78
15.1
10.33
18.75
17.96
Accrual Accounting
Accrual accounting is one of two accounting methods; the other is cash accounting. Accrual accounting measures a company's performance and position by recognizing economic events regardless of when cash transactions occur, whereas cash accounting only records transactions when payment occurs.
investopedia
1
17.34
15.8
0
18.85
18.5
10.94
17.5
17
Accruals
Accruals are revenues earned or expenses incurred which impact a company's net income on the income statement, although cash related to the transaction has not yet changed hands. Accruals also affect the balance sheet, as they involve non-cash assets and liabilities. Accrual accounts include, among many others, accounts payable, accounts receivable, accrued tax liabilities, and accrued interest earned or payable.
investopedia
1
34.26
13.5
14.1
16.07
16.6
11.73
13.666667
14
Accrue
To accrue means to accumulate over time—most commonly used when referring to the interest, income, or expenses of an individual or business. Interest in a savings account, for example, accrues over time, such that the total amount in that account grows. The term accrue is often related to accrual accounting, which has become the standard accounting practice for most companies.
investopedia
1
42.72
12.3
15
12.88
13.8
9.1
14.333333
15.33
Accrued Expense
An accrued expense, also known as accrued liabilities, is an accounting term that refers to an expense that is recognized on the books before it has been paid. The expense is recorded in the accounting period in which it is incurred.
investopedia
1
59.13
10.1
0
9.46
11
8.5
12.75
12.1
Accrued Income
Accrued income is money that's been earned but has yet to be received. Mutual funds or other pooled assets that accumulate income over a period of time—but only pay shareholders once a year—are, by definition, accruing their income. Individual companies can also generate income without actually receiving it, which is the basis of the accrual accounting system.
investopedia
1
35.27
13.1
15
13.17
13.4
10.4
13.833333
16.72
Accrued Liability
The term accrued liability refers to an expense incurred but not yet paid for by a business. These are costs for goods and services already delivered to a company for which it must pay in the future. A company can accrue liabilities for any number of obligations. They may be recorded as either short- or long-term liabilities on the company's balance sheet. They are normally listed on the balance sheet as current expenses and are adjusted at the end of an accounting period.
investopedia
1
54.63
9.8
12.3
9.45
9.3
8.65
10.9
11.46
Accrued Revenue
Accrued revenue is revenue that has been earned by providing a good or service, but for which no cash has been received. Accrued revenues are recorded as receivables on the balance sheet to reflect the amount of money that customers owe the business for the goods or services they purchased.
investopedia
1
63.02
10.7
0
10.74
13.9
8.98
13.5
11.6
Accumulated Depreciation
Accumulated depreciation is the cumulative depreciation of an asset up to a single point in its life. Accumulated depreciation is a contra asset account, meaning its natural balance is a credit that reduces the overall asset value.
investopedia
1
18.86
15.2
0
12.82
12.6
9.25
12.75
11.72
Accumulation Phase
Accumulation phase has two meanings for investors and those saving for retirement. It refers to the period when an individual is working and planning and ultimately building up the value of their investment through savings. The accumulation phase is then followed by the distribution phase, in which retirees begin accessing and using their funds.
investopedia
1
44.75
11.5
13
13.57
13.2
10.09
12
13.13
Accumulation/Distribution Indicator (A/D)
The accumulation/distribution indicator (A/D) is a cumulative indicator that uses volume and price to assess whether a stock is being accumulated or distributed. The A/D measure seeks to identify divergences between the stock price and the volume flow. This provides insight into how strong a trend is. If the price is rising but the indicator is falling, then it suggests that buying or accumulation volume may not be enough to support the price rise and a price decline could be forthcoming.
investopedia
1
50.87
11.2
12.6
11.6
12.7
9.13
12.875
12.56
Acid-Test Ratio
The acid-test ratio, commonly known as the quick ratio, uses a firm's balance sheet data as an indicator of whether it has sufficient short-term assets to cover its short-term liabilities.
investopedia
1
41.03
15
0
12.89
18.7
11.44
19
17.33
Acquisition
An acquisition is when one company purchases most or all of another company's shares to gain control of that company. Purchasing more than 50% of a target firm's stock and other assets allows the acquirer to make decisions about the newly acquired assets without the approval of the company’s other shareholders. Acquisitions, which are very common in business, may occur with the target company's approval, or in spite of its disapproval. With approval, there is often a no-shop clause during the process.
investopedia
1
43.77
13.9
15.5
12.25
16.7
9.8
13.75
15.8
Acquisition Accounting
Acquisition accounting is a set of formal guidelines describing how assets, liabilities, non-controlling interest (NCI) and goodwill of a purchased company must be reported by the buyer on its consolidated statement of financial position.
investopedia
1
3.13
21.3
0
17.59
24.3
14.15
28
25.36
Acquisition Cost
An acquisition cost, also referred to as the cost of acquisition, is the total cost that a company recognizes on its books for property or equipment after adjusting for discounts, incentives, closing costs and other necessary expenditures, but before sales taxes. An acquisition cost may also entail the amount needed to take over another firm or purchase an existing business unit from another company. Additionally, an acquisition cost can describe the costs incurred by a business in relation to the efforts involved in acquiring a new customer.
investopedia
1
33.58
15.8
17.1
13.53
18.1
10.16
20.5
16.66
Acquisition Premium
An acquisition premium is a figure that's the difference between the estimated real value of a company and the actual price paid to acquire it. An acquisition premium represents the increased cost of buying a target company during a merger and acquisition (M&A) transaction.
investopedia
1
23.77
15.4
0
12.36
14.3
9.03
17
14.25
Active Management
The term active management implies that a professional money manager or a team of professionals is tracking the performance of a client's investment portfolio and regularly making buy, hold, and sell decisions about the assets in it. The goal of the active manager is to outperform the overall market.
investopedia
1
38.15
14
0
12.36
15.1
9.69
17.75
17.15
Activities of Daily Living (ADL)
Activities of daily living (ADLs) are routine activities people do every day without assistance. There are six basic ADLs: eating, bathing, getting dressed, toileting, mobility, and continence. The performance of these ADLs is important in determining what type of long-term care and health coverage, such as Medicare, Medicaid, or long-term care insurance, a person will need as they age.
investopedia
1
43.02
12.2
14.6
13.81
15
9.16
13.833333
14.66
Activity-Based Budgeting (ABB)
Activity-based budgeting (ABB) is a system that records, researches, and analyzes activities that lead to costs for a company. Every activity in an organization that incurs a cost is scrutinized for potential ways to create efficiencies. Budgets are then developed based on these results.
investopedia
1
39.63
11.4
14.6
13.39
12.1
11.54
11.333333
14.97
Activity-Based Costing (ABC)
Activity-based costing (ABC) is a costing method that assigns overhead and indirect costs to related products and services. This accounting method of costing recognizes the relationship between costs, overhead activities, and manufactured products, assigning indirect costs to products less arbitrarily than traditional costing methods. However, some indirect costs, such as management and office staff salaries, are difficult to assign to a product.
investopedia
1
25.08
14.9
16.3
17.98
18.4
11.28
15.666667
16.67
Activity-Based Management (ABM)
Activity-based management (ABM) is a system for determining the profitability of every aspect of a business so that its strengths can be enhanced and its weaknesses can either be improved or eliminated altogether.
investopedia
1
21.06
18.5
0
14.4
20.9
11.97
23.5
21.68
Activity Cost Driver
An activity cost driver is an accounting term. A cost driver affects the cost of specific business activities. In activity-based costing (ABC), an activity cost driver influences the costs of labor, maintenance, or other variable costs. Cost drivers are essential in ABC, a branch of managerial accounting that allocates the indirect costs, or overheads, of an activity.
investopedia
1
40.04
11.2
13.8
12.75
11.6
9.61
10.625
12.74
Activity Ratios
An activity ratio is a type of financial metric that indicates how efficiently a company is leveraging the assets on its balance sheet, to generate revenues and cash. Commonly referred to as efficiency ratios, activity ratios help analysts gauge how a company handles inventory management, which is key to its operational fluidity and overall fiscal health.
investopedia
1
17.68
17.8
0
13.76
18
12.07
22
20.49
Actual Deferral & Actual Contribution Percentage Test (ADP/ACP)
The Actual Deferral Percentage (ADP) and Actual Contribution Percentage (ACP) tests are two tests that companies must conduct to ensure that their 401(k) plans don't unfairly benefit highly-paid employees at the expense of others.
investopedia
1
20.05
18.9
0
15.56
23
14.15
28
23.01
Actuarial Gain Or Loss
Actuarial gain or loss refers to an increase or a decrease in the projections used to value a corporation’s defined benefit pension plan obligations. The actuarial assumptions of a pension plan are directly affected by the discount rate used to calculate the present value of benefit payments and the expected rate of return on plan assets. The Financial Accounting Standards Board (FASB) SFAS No. 158 requires the funding status of pension funds to be reported on the plan sponsor’s balance sheet. This means there are periodic updates to the pension obligations, the fund performance and the financial health of the plan. Depending on plan participation rates, market performance and other factors, the pension plan may experience an actuarial gain or loss in their projected benefit obligation.
investopedia
1
31.04
16.8
18
13.94
19.6
10.46
17.25
18.95
Actuarial Life Table
An actuarial life table is a table or spreadsheet that shows the probability of a person at a certain age dying before their next birthday. It is used often by life insurance companies.
investopedia
1
37.98
16.2
0
10.05
17.1
8.14
10.25
18.05
Actuarial Science
Actuarial science is a discipline that assesses financial risks in the insurance and finance fields, using mathematical and statistical methods. Actuarial science applies the mathematics of probability and statistics to define, analyze, and solve the financial implications of uncertain future events. Traditional actuarial science largely revolves around the analysis of mortality and the production of life tables, and the application of compound interest.
investopedia
1
7.86
17.4
18.6
18.74
18.8
13.2
17.833333
20.46
Ad Valorem Tax
An ad valorem tax is a tax based on the assessed value of an item, such as real estate or personal property. The most common ad valorem taxes are property taxes levied on real estate. However, ad valorem taxes may also extend to a number of tax applications, such as import duty taxes on goods from abroad.
investopedia
1
60.65
9.5
10.5
7.54
8.7
8.73
11.166667
9.71
Add-On Interest
Add-on interest is a method of calculating the interest to be paid on a loan by combining the total principal amount borrowed and the total interest due into a single figure, then multiplying that figure by the number of years to repayment. The total is then divided by the number of monthly payments to be made. The result is a loan that combines interest and principal into one amount due.
investopedia
1
47.83
12.4
14.1
9.29
11.9
8.18
15.333333
13.32
Additional Child Tax Credit
The Additional Child Tax Credit was the refundable portion of the Child Tax Credit. It could be claimed by families who owed the IRS less than their qualified Child Tax Credit amount. Since the Child Tax Credit was non-refundable, the Additional Child Tax Credit refunded the unused portion of the Child Tax Credit to the taxpayer. This provision was eliminated from 2018 to 2025 by the Tax Cuts and Jobs Act (TCJA).
investopedia
1
70.13
8
12.2
9.97
10.5
8.92
11.5
11.64
Additional Paid-In Capital
Additional paid-in capital (APIC), is an accounting term referring to money an investor pays above and beyond the par value price of a stock. Often referred to as "contributed capital in excess of par”, APIC occurs when an investor buys newly-issued shares, directly from a company, during its initial public offering (IPO) stage. Therefore, APICs, which are itemized under the “shareholder’s equity” section of a balance sheet, are viewed as profit opportunities for companies, who receive excess cash from stockholders.
investopedia
1
35.91
14.9
15.9
13.76
18
11.28
18.333333
16.18
Addition Rule for Probabilities
The addition rule for probabilities describes two formulas, one for the probability for either of two mutually exclusive events happening and the other for the probability of two non-mutually exclusive events happening.
investopedia
1
-3.31
21.7
0
16.84
22.3
10.16
27
21.55
Adhesion Contract
An adhesion contract is an agreement where one party has substantially more power than the other in setting the terms of the contract. For a contract of adhesion to exist, the offeror must supply a customer with standard terms and conditions that are identical to those offered to other customers. Those terms and conditions are non-negotiable, meaning the weaker party in the contract must agree to the contract as it is rather than requesting clauses be added, removed, or changed. Adhesion contracts may also be referred to as boilerplate contracts or standard contracts.
investopedia
1
56.29
11.2
12.6
12.65
14.7
9.04
14.375
12.76
Adjudication
An adjudication is a legal ruling or judgment, usually final, but can also refer to the process of settling a legal case or claim through the court or justice system, such as a decree in the bankruptcy process between the defendant and the creditors.
investopedia
1
35.28
19.3
0
10.35
22.7
11.56
27
22.15
Adjustable Life Insurance
Adjustable life insurance is a hybrid of term life and whole life insurance that allows policyholders the option to adjust policy features, including the period of protection, face amount, premiums, and length of the premium payment period.
investopedia
1
17
20.1
0
14.52
23
11.45
28.5
23.45
Adjustable-Rate Mortgage (ARM)
An adjustable-rate mortgage (ARM) is a type of mortgage in which the interest rate applied on the outstanding balance varies throughout the life of the loan. With an adjustable-rate mortgage, the initial interest rate is fixed for a period of time. After this initial period of time, the interest rate resets periodically, at yearly or even monthly intervals. ARMs are also called variable-rate mortgages or floating mortgages. The interest rate for ARMs is reset based on a benchmark or index, plus an additional spread called an ARM margin.
investopedia
1
53.61
10.2
12.3
11.48
11.7
9.71
11.4
9.77
Adjusted Closing Price
The adjusted closing price amends a stock's closing price to reflect that stock's value after accounting for any corporate actions. It is often used when examining historical returns or doing a detailed analysis of past performance.
investopedia
1
44.75
11.5
0
13.51
13.3
11.11
12.5
14.98
Adjusted EBITDA
Adjusted EBITDA (earnings before interest, taxes, depreciation, and amortization) is a measure computed for a company that takes its earnings and adds back interest expenses, taxes, and depreciation charges, plus other adjustments to the metric.
investopedia
1
10.57
20.5
0
17.13
24.8
12.14
27.5
22
Adjusted Funds From Operations (AFFO)
Adjusted funds from operations (AFFO) refers to the financial performance measure primarily used in the analysis of real estate investment trusts (REITs). The AFFO of a REIT, though subject to varying methods of computation, is generally equal to the trust's funds from operations (FFO) with adjustments made for recurring capital expenditures used to maintain the quality of the REIT's underlying assets. The calculation takes in the adjustment to GAAP straight-lining of rent, leasing costs, and other material factors.
investopedia
1
28.17
15.8
17.5
14.86
18.4
12.42
19.333333
19.12
Adjusted Gross Income (AGI)
Adjusted gross income (AGI) is your annual gross income minus certain adjustments that the Internal Revenue Service uses to determine your income tax liability for the year.
investopedia
1
27.15
16.2
0
14.57
18.3
11.41
19.5
19.69
Adjusted Present Value (APV)
The adjusted present value is the net present value (NPV) of a project or company if financed solely by equity plus the present value (PV) of any financing benefits, which are the additional effects of debt. By taking into account financing benefits, APV includes tax shields such as those provided by deductible interest.
investopedia
1
44.58
13.6
0
11.67
15.8
10.61
18.25
15.88
Adjusting Journal Entry
An adjusting journal entry is an entry in a company's general ledger that occurs at the end of an accounting period to record any unrecognized income or expenses for the period. When a transaction is started in one accounting period and ended in a later period, an adjusting journal entry is required to properly account for the transaction. Adjusting journal entries can also refer to financial reporting that corrects a mistake made previously in the accounting period.
investopedia
1
28.47
15.7
18.2
12.36
15.6
9.42
19.833333
15.99
Administrative Expenses
Administrative expenses are expenses an organization incurs that are not directly tied to a specific function such as manufacturing, production or sales. These expenses are related to the organization as a whole, as opposed to individual departments or business units. Administrative expenses include salaries of senior executives and costs associated with general services, for example, accounting and information technology. They tend to be unrelated to gross margins.
investopedia
1
12.12
15.7
16.8
16.7
15.3
11.78
14.125
16.87
Administrative Services Only (ASO)
Administrative services only (ASO) refers to an agreement that companies use when they fund their employee benefit plan but hire an outside vendor to administrate it. For example, an organization may hire an insurance company to evaluate and process claims under its employee health plan while maintaining the responsibility of paying the claims itself. An ASO arrangement contrasts with a company that purchases health insurance for its employees from an external provider.
investopedia
1
30.2
15
17.5
14.97
16.9
10.53
18.333333
17.93
Advance/Decline Line (A/D)
The advance/decline line (A/D) is a technical indicator that plots the difference between the number of advancing and declining stocks on a daily basis. The indicator is cumulative, with a positive number being added to the prior number, or if the number is negative it is subtracted from the prior number.
investopedia
1
37.13
14.4
0
11.2
15
9.86
18.25
16.47
Advance Payment
Advance payment is a type of payment made ahead of its normal schedule such as paying for a good or service before you actually receive it. Advance payments are sometimes required by sellers as protection against nonpayment, or to cover the seller's out-of-pocket costs for supplying the service or product.
investopedia
1
46.1
13
0
12.25
15.4
9.61
15
13.2
Advanced Internal Rating-Based (AIRB)
An advanced internal rating-based (AIRB) approach to credit risk measurement is a method that requests that all risk components be calculated internally within a financial institution. Advanced internal rating-based (AIRB) can help an institution reduce its capital requirements and credit risk.
investopedia
1
25.29
14.8
0
17.81
18.2
11.97
16.75
16
Adverse Possession
The term adverse possession refers to a legal principle that grants title to someone who resides on or is in possession of another person's land. The property's title is granted to the possessor as long as certain conditions are met including whether they infringe on the rights of the actual owner and whether they are in continuous possession of the property. Adverse possession is sometimes called squatter’s rights, although squatter’s rights are a colloquial reference to the idea rather than a recorded law.
investopedia
1
43.36
14.1
15.9
12.71
16.8
9.77
18.833333
16.38
Adverse Selection
Adverse selection refers generally to a situation in which sellers have information that buyers do not have, or vice versa, about some aspect of product quality. In other words, it is a case where asymmetric information is exploited. Asymmetric information, also called information failure, happens when one party to a transaction has greater material knowledge than the other party.
investopedia
1
34.56
13.3
15
13.98
14.5
10.77
14.166667
13.98
Advertising Budget
An advertising budget is an estimate of a company's promotional expenditures over a certain time period. More importantly, it is the money a company is willing to set aside to accomplish its marketing objectives. When creating an advertising budget, a company must weigh the value of spending an advertising dollar against the value of that dollar as recognized revenue.
investopedia
1
34.56
13.3
16.3
12.82
13.3
8.63
15.166667
16.02
Affiliate
Affiliate is used primarily to describe a business relationship between wherein one company owns less than a majority stake in the other company's stock. Affiliations can also describe a type of relationship in which at least two different companies are subsidiaries of the same larger parent company.
investopedia
1
30.7
14.8
0
14.1
15.9
9.17
17.25
15.36
Affiliate Marketing
Affiliate marketing is an advertising model in which a company compensates third-party publishers to generate traffic or leads to the company’s products and services. The third-party publishers are affiliates, and the commission fee incentivizes them to find ways to promote the company.
investopedia
1
24.78
15
0
16.01
16.7
11.45
18
17.92
Affiliated Companies
Companies are affiliated when one company is a minority shareholder of another. In most cases, the parent company will own less than a 50% interest in its affiliated company. Two companies may also be affiliated if they are controlled by a separate third party. In the business world, affiliated companies are often simply called affiliates.
investopedia
1
32.09
12.2
14.6
11.65
10
7.48
10.875
9.88
Affirmative Action
Affirmative action is a policy that aims to increase opportunities in the workplace or education to underrepresented parts of society by taking into account an individual's color, race, sex, religion, or national origin.
investopedia
1
-4.33
22.1
0
15.33
21.9
12.93
25.5
24.11
Affordable Care Act
The Affordable Care Act (ACA) is the comprehensive healthcare reform signed into law by President Barack Obama in March 2010. Formally known as the Patient Protection and Affordable Care Act, and often just called Obamacare, the law includes a list of healthcare policies intended to extend health insurance coverage to millions of uninsured Americans
investopedia
1
44.07
13.8
0
14.68
18.3
11.99
18.5
17.47
After-Tax Real Rate of Return
The after-tax real rate of return is the actual financial benefit of an investment after accounting for the effects of inflation and taxes. It is a more accurate measure of an investor’s net earnings after income taxes have been paid and the rate of inflation has been adjusted for. Both of these factors will impact the gains an investor receives, and so must be accounted for. This can be contrasted with the gross rate of return and the nominal rate of return of an investment.
investopedia
1
58.32
10.4
13.8
9.34
11.1
8.59
14.125
13.7
After-Hours Trading
After-hours trading starts at 4 p.m. U.S. Eastern Time after the major U.S. stock exchanges close. The after-hours trading session can run as late as 8 p.m., though volume typically thins out much earlier in the session. Trading in the after-hours is conducted through electronic communication networks (ECNs).
investopedia
1
59.3
8
11.2
11.59
10.4
10.81
7
8.97
After-Tax Contribution
An after-tax contribution is money paid into a retirement or investment account after income taxes on those earnings have already been deducted. When opening a tax-advantaged retirement account, an individual may choose to defer the income taxes owed until after retiring, if it is a so-called traditional retirement account, or pay the income taxes in the year in which the payment is made, if it is a Roth retirement account.
investopedia
1
27.49
18.1
0
12.25
20.1
8.76
23.5
18.57
After-Tax Income
After-tax income is the net income after the deduction of all federal, state, and withholding taxes. After-tax income, also called income after taxes, represents the amount of disposable income that a consumer or firm has available to spend.
investopedia
1
43.73
11.9
0
12.65
13.4
8.73
13
12.86
Agency Bond
An agency bond is a security issued by a government-sponsored enterprise or by a federal government department other than the U.S. Treasury. Some are not fully guaranteed in the same way that U.S. Treasury and municipal bonds are. An agency bond is also known as agency debt.
investopedia
1
59.5
7.9
11.2
8.8
7.4
9.26
6.875
9.83
Agency by Necessity
Agency by necessity is a type of legal relationship in which one party can make essential decisions for another party. The courts recognize agency by necessity during an emergency or urgent situation under which the beneficiary is unable to provide explicit authorization. Under such circumstances, those granted agency must act for the sole benefit of the beneficiary.
investopedia
1
26.81
14.2
15.9
14.16
13.9
10.12
14.5
16.02
Agency Problem
The agency problem is a conflict of interest inherent in any relationship where one party is expected to act in another's best interests. In corporate finance, the agency problem usually refers to a conflict of interest between a company's management and the company's stockholders. The manager, acting as the agent for the shareholders, or principals, is supposed to make decisions that will maximize shareholder wealth even though it is in the manager’s best interest to maximize his own wealth.
investopedia
1
36.32
14.7
18.2
13.06
16.7
9.94
20.166667
18.62
Agency Theory
Agency theory is a principle that is used to explain and resolve issues in the relationship between business principals and their agents. Most commonly, that relationship is the one between shareholders, as principals, and company executives, as agents.
investopedia
1
35.27
13.1
0
14.79
14.8
9.15
14.5
14.97
Agent
An agent, in legal terminology, is a person who has been legally empowered to act on behalf of another person or an entity. An agent may be employed to represent a client in negotiations and other dealings with third parties. The agent may be given decision-making authority.
investopedia
1
47.08
10.6
12.5
9.92
9.3
9.45
10.5
12.24
Aggregate Demand
Aggregate demand is an economic measurement of the total amount of demand for all finished goods and services produced in an economy. Aggregate demand is expressed as the total amount of money exchanged for those goods and services at a specific price level and point in time.
investopedia
1
56.08
11.3
0
11.15
13.4
8.83
14.75
13.66
Aggregate Stop-Loss Insurance
Aggregate stop-loss insurance is a policy designed to limit claim coverage (losses) to a specific amount. This coverage ensures that a catastrophic claim (specific stop-loss) or numerous claims (aggregate stop-loss) do not drain the financial reserves of a self-funded plan. Aggregate stop-loss protects the employer against claims that are higher than expected. If total claims exceed the aggregate limit, the stop-loss insurer covers the claims or reimburses the employer.
investopedia
1
37
12.4
15.6
15.19
15
10.22
13.375
13.88
Aggregate Supply
Aggregate supply, also known as total output, is the total supply of goods and services produced within an economy at a given overall price in a given period. It is represented by the aggregate supply curve, which describes the relationship between price levels and the quantity of output that firms are willing to provide. Typically, there is a positive relationship between aggregate supply and the price level.
investopedia
1
40.38
13.2
14.1
12.42
14.1
9.22
14.833333
13.7
Aggregation
Aggregation in the futures markets is a process that combines of all futures positions owned or controlled by a single trader or group of traders into one aggregate position. Aggregation in a financial planning sense, however, is a time-saving accounting method that consolidates an individual’s financial data from various institutions.
investopedia
1
20.72
16.6
0
15.84
18.2
11.82
19.5
18
Aggressive Investment Strategy
An aggressive investment strategy typically refers to a style of portfolio management that attempts to maximize returns by taking a relatively higher degree of risk. Strategies for achieving higher than average returns typically emphasize capital appreciation as a primary investment objective, rather than income or safety of principal. Such a strategy would therefore have an asset allocation with a substantial weighting in stocks and possibly little or no allocation to bonds or cash.
investopedia
1
21.43
16.3
18.6
15.73
17.6
11.55
19.5
19.04
Agribusiness Definition
Agribusiness is the business sector encompassing farming and farming-related commercial activities.
investopedia
1
-15.84
18.2
0
27.41
22.2
12.79
8.5
18.95
Air Waybill (AWB)
An air waybill (AWB) is a document that accompanies goods shipped by an international air courier to provide detailed information about the shipment and allow it to be tracked. The bill has multiple copies so that each party involved in the shipment can document it. An air waybill (AWB), also known as an air consignment note, is a type of bill of lading. However, an AWB serves a similar function to ocean bills of lading, but an AWB is issued in non-negotiable form, meaning there's less protection with an AWB versus bills of lading.
investopedia
1
56.08
11.3
12.6
9.46
12.6
9.67
14.5
13.23
Aktiengesellschaft (AG)
AG is an abbreviation of Aktiengesellschaft, which is a German term for a public limited company. This type of company shares are offered to the general public and traded on a public stock exchange. Shareholders' liability is limited to their investment. The shareholders are not responsible for the company's debts, and their assets are protected in case the company becomes insolvent.
investopedia
1
47.49
10.4
14.6
12.64
11.6
9.57
11.625
13.33
Alan Greenspan
Alan Greenspan is an American economist who was the chair of the Board of Governors of the Federal Reserve (Fed), the United States' central bank, from 1987 until 2006. In that role, he also served as the chair of the Federal Open Market Committee (FOMC), which is the Fed’s principal monetary policymaking committee that makes decisions on interest rates and managing the U.S. money supply.
investopedia
1
38.49
16
0
11.44
18.6
11.56
22.75
19.15
Aleatory Contract
An aleatory contract is an agreement whereby the parties involved do not have to perform a particular action until a specific, triggering event occurs. Events are those that cannot be controlled by either party, such as natural disasters and death. Aleatory contracts are commonly used in insurance policies. For example, the insurer does not have to pay the insured until an event, such as a fire that results in property loss. Aleatory contracts—also called aleatory insurance—are helpful because they typically help the purchaser reduce financial risk.
investopedia
1
45.56
11.2
13
13.8
13.1
10.36
11.6
12.93
Algorithmic Trading
Algorithmic trading is a process for executing orders utilizing automated and pre-programmed trading instructions to account for variables such as price, timing and volume. An algorithm is a set of directions for solving a problem. Computer algorithms send small portions of the full order to the market over time.
investopedia
1
46.47
10.8
13.6
13.34
12.3
10.89
11.5
13.87
All Risks
All risks refers to a type of insurance coverage that automatically covers any risk that the contract does not explicitly omit. For example, if an "all risk" homeowner's policy does not expressly exclude flood coverage, then the house will be covered in the event of flood damage.
investopedia
1
47.62
12.5
0
11.03
13.8
10.85
16.25
16.21
Allocated Loss Adjustment Expenses (ALAE)
Allocated loss adjustment expenses (ALAE) are attributed to the processing of a specific insurance claim. ALAE is part of an insurer’s expense reserves. It is one of the largest expenses for which an insurer has to set aside funds—along with contingent commissions.
investopedia
1
57.27
8.8
15
12.81
11
10.72
11.333333
16.08