Datasets:
sohomghosh
/
FinRAD_Financial_Readability_Assessment_Dataset

Dataset card Data Studio Files Community
1
terms
stringlengths
1
156
definitions
stringlengths
3
4.2k
source
stringclasses
15 values
assigned_readability
int64
0
1
flesch_reading_ease
float64
-301.79
121
flesch_kincaid_grade
float64
-3.5
55.6
smog_index
float64
0
26.5
coleman_liau_index
float64
-33.81
51.4
automated_readability_index
float64
-6.9
65
dale_chall_readability_score
float64
0.1
35.3
linsear_write_formula
float64
-0.5
73
gunning_fog
float64
0.4
56
Allocational Efficiency
Allocational efficiency, also known as allocative efficiency, is a characteristic of an efficient market where capital is assigned in a way that is most beneficial to the parties involved.
investopedia
1
8.2
19.3
0
14.69
19.1
9.98
22.5
19.88
Allotment
An allotment commonly refers to the allocation of shares granted to a participating underwriting firm during an initial public offering (IPO). Remaining surpluses go to other firms that have won the bid for the right to sell the remaining IPO shares. There are several types of allotment that arise when new shares are issued and allocated to either new or existing shareholders.
investopedia
1
50.46
11.4
15.5
12.01
13.1
9.76
15
15.38
Allowance for Bad Debt
An allowance for bad debt is a valuation account used to estimate the amount of a firm's receivables that may ultimately be uncollectible. It is also known as an allowance for doubtful accounts. When a borrower defaults on a loan, the allowance for bad debt account and the loan receivable balance are both reduced for the book value of the loan.
investopedia
1
59.33
10
11.9
9.46
10.8
8.53
12.5
12.71
Allowance for Credit Losses
Allowance for credit losses is an estimate of the debt that a company is unlikely to recover. It is taken from the perspective of the selling company that extends credit to its buyers.
investopedia
1
46.44
15
0
10.05
17.1
10.54
11.25
18.05
Allowance for Doubtful Accounts
An allowance for doubtful accounts is a contra account that nets against the total receivables presented on the balance sheet to reflect only the amounts expected to be paid. The allowance for doubtful accounts estimates the percentage of accounts receivable that are expected to be uncollectible. However, the actual payment behavior of customers may differ substantially from the estimate.
investopedia
1
43.02
12.2
15
15.08
15
10.5
14.166667
15.34
Alpha
Alpha (α) is a term used in investing to describe an investment strategy's ability to beat the market, or its "edge." Alpha is thus also often referred to as “excess return” or “abnormal rate of return,” which refers to the idea that markets are efficient, and so there is no way to systematically earn returns that exceed the broad market as a whole. Alpha is often used in conjunction with beta (the Greek letter β), which measures the broad market's overall volatility or risk, known as systematic market risk.
investopedia
1
34.77
19.5
0
10.52
23.5
10.46
18.166667
22.29
Alphabet Stock
An alphabet stock refers to a separate class of common stock that is tied to a specific subsidiary of a corporation. More broadly, it refers to shares of common stock that are distinguished in some way from other common stock of the same company.
investopedia
1
66.07
9.5
0
9.11
11.3
8.32
14
12.44
Altcoin
Altcoins are cryptocurrencies other than Bitcoin. They share characteristics with Bitcoin but are also different from them in other ways. For example, some altcoins use a different consensus mechanism to produce blocks or validate transactions. Or, they distinguish themselves from Bitcoin by providing new or additional capabilities, such as smart contracts or low-price volatility.
investopedia
1
32.39
12.1
13.8
16.7
14.1
9.86
10.25
14.29
Alternative Depreciation System (ADS)
An alternative depreciation system (ADS) is one of the methods the Internal Revenue Service (IRS) requires taxpayers to use to determine the depreciation allowed on business assets. An ADS has a depreciation schedule with a longer recovery period that generally better mirrors the asset's income streams than declining balance depreciation. If the taxpayer elects to use an alternative depreciation system, they must apply it to all property of the same class placed in service during the same year.
investopedia
1
28.17
15.8
16.3
13.7
17.1
10.59
18.333333
16.04
Alternative Investment
An alternative investment is a financial asset that does not fall into one of the conventional investment categories. Conventional categories include stocks, bonds, and cash. Alternative investments include private equity or venture capital, hedge funds, managed futures, art and antiques, commodities, and derivatives contracts. Real estate is also often classified as an alternative investment.
investopedia
1
23.93
13.3
14.9
17.8
15.2
11.03
11
12.81
Alternative Minimum Tax (AMT)
An alternative minimum tax (AMT) places a floor on the percentage of taxes that a filer must pay to the government, no matter how many deductions or credits the filer may claim.
investopedia
1
47.46
14.6
0
9.06
16
10.16
21
17.8
Alternative Trading System (ATS)
An alternative trading system (ATS) is a trading venue that is more loosely regulated than an exchange. ATS platforms are often used to match large buy and sell orders among its subscribers. The most widely used type of ATS in the United States are electronic communication networks (ECNs)—computerized systems that automatically match buy and sell orders for securities in the market.
investopedia
1
42.41
12.4
11.9
13.17
14
9.82
12.5
12.71
Altman Z-Score
The Altman Z-score is the output of a credit-strength test that gauges a publicly-traded manufacturing company's likelihood of bankruptcy.
investopedia
1
26.81
14.2
0
17.81
17.8
14.55
15.5
16.02
Always Be Closing (ABC)
Always Be Closing (ABC) is a motivational phrase used to describe a sales strategy. It implies that a salesperson following the regimen should continuously look for new prospects, pitch products or services to those prospects, and ultimately complete a sale.
investopedia
1
42.72
12.3
0
13.63
14.4
10.55
13.5
14
Amalgamation
An amalgamation is a combination of two or more companies into a new entity. Amalgamation is distinct from a merger because neither company involved survives as a legal entity. Instead, a completely new entity is formed to house the combined assets and liabilities of both companies.
investopedia
1
39.03
11.6
14.1
11.88
10.8
9.2
11.333333
11.34
Amended Return
An amended return is a form filed in order to make corrections to a tax return from a previous year. An amended return can be used to correct errors and claim a more advantageous tax status—such as a refund. For example, one might choose to file an amended return in instances of misreported earnings or tax credits. Mathematical errors, however, would not require amendments, as the IRS would automatically correct for such errors.
investopedia
1
52.9
10.4
11.7
10.68
10.9
8.65
11.375
11.16
American Depositary Receipt (ADR)
An American depositary receipt (ADR) is a negotiable certificate issued by a U.S. depositary bank representing a specified number of shares—often one share—of a foreign company's stock. The ADR trades on U.S. stock markets as any domestic shares would.
investopedia
1
51.68
10.9
0
13.23
14.2
11.08
14.25
14.98
American Depositary Share (ADS)
An American depositary share (ADS) is an equity share of a non-U.S. company that is held by a U.S. depositary bank and is available for purchase by U.S. investors.
investopedia
1
58.96
12.2
0
8.31
15
9.98
19.5
14.36
American Dream
The American dream is the belief that anyone, regardless of where they were born or what class they were born into, can attain their own version of success in a society in which upward mobility is possible for everyone. The American dream is believed to be achieved through sacrifice, risk-taking, and hard work, rather than by chance.
investopedia
1
22.08
24.3
0
11.27
30.2
9.51
18.75
25.61
American Express Card
An American Express card, also known as an “Amex” card, is an electronic payment card branded by the publicly traded financial services company American Express (AXP). The company issues and processes prepaid, charge, and credit cards. American Express cards are available to individuals, small businesses, and corporate consumers across the United States and around the world.
investopedia
1
44.03
11.8
14.1
14.91
15
9.92
13
11.77
American Opportunity Tax Credit (AOTC)
The American Opportunity Tax Credit is a tax credit for qualified education expenses associated with the first four years of a student’s post-secondary education. It replaced the Hope Credit in 2009. The AOTC can be claimed on the tax return of a student, a person claiming the student as a dependent, or a spouse making post-secondary education payments.
investopedia
1
43.43
12
14.6
11.84
12.4
9.49
13.666667
12.55
American Stock Exchange (AMEX)
The American Stock Exchange (AMEX) was once the third-largest stock exchange in the United States, as measured by trading volume. The exchange, at its height, handled about 10% of all securities traded in the U.S.
investopedia
1
70.63
7.8
0
10.61
11.5
9.47
8.75
8.14
Americans with Disabilities Act (ADA)
The Americans with Disabilities Act (ADA) prohibits discrimination against people with disabilities and guarantees that they have equal opportunity to participate in mainstream American life. Passed in 1990, this federal law made it illegal to discriminate against a disabled person in terms of employment opportunities, access to transportation, public accommodations, communications, and government activities.
investopedia
1
1.77
19.7
0
20.6
23.4
11.7
22.5
21.91
Amortizable Bond Premium
The amortizable bond premium is a tax term that refers to the excess price paid for a bond over and above its face value. Depending on the type of bond, the premium can be tax-deductible and amortized over the life of the bond on a pro-rata basis.
investopedia
1
64.54
10.1
0
7.2
10.5
8.83
14.75
11.95
Amortization of Intangibles
Amortization of intangibles is the process of expensing the cost of an intangible asset over the projected life of the asset for tax or accounting purposes. The amortization process for corporate accounting purposes may differ from the amount of amortization posted for tax purposes.
investopedia
1
32.22
14.2
0
14.1
15.2
9.03
17.5
16.07
Amortization Schedule
An amortization schedule is a complete table of periodic loan payments, showing the amount of principal and the amount of interest that comprise each payment until the loan is paid off at the end of its term. Each periodic payment is the same amount in total for each period. However, early in the schedule, the majority of each payment is what is owed in interest; later in the schedule, the majority of each payment covers the loan's principal. The last line of the schedule shows the borrower’s total interest and principal payments for the entire loan term.
investopedia
1
46.81
12.8
13.8
10.22
13.3
7.93
15.625
12.61
Amortization
Amortization is an accounting technique used to periodically lower the book value of a loan or intangible asset over a set period of time. In relation to a loan, amortization focuses on spreading out loan payments over time. When applied to an asset, amortization is similar to depreciation.
investopedia
1
38.32
11.9
14.1
11.31
10.5
9.36
11.666667
13.9
Amortized Bond
An amortized bond is one in which the principal (face value) on the debt is paid down regularly, along with its interest expense over the life of the bond. A fixed-rate residential mortgage is one common example because the monthly payment remains constant over its life of, say, 30 years. However, each payment represents a slightly different percentage mix of interest versus principal. An amortized bond is different from a balloon or bullet loan, where there is a large portion of the principal that must be repaid only at its maturity.
investopedia
1
48.33
12.2
13.8
10.91
13.3
8.93
14.875
12.64
Amortized Loan
An amortized loan is a type of loan with scheduled, periodic payments that are applied to both the loan's principal amount and the interest accrued. An amortized loan payment first pays off the relevant interest expense for the period, after which the remainder of the payment is put toward reducing the principal amount. Common amortized loans include auto loans, home loans, and personal loans from a bank for small projects or debt consolidation.
investopedia
1
55.27
11.6
14.1
12.31
15
9.82
15.833333
14.65
Amsterdam Stock Exchange (AEX)
Founded in 1602, along with the creation of the Dutch East India Company (VOC), the Amsterdam Stock Exchange is considered the oldest, still-functioning stock exchange in the world.
investopedia
1
43.06
14.2
0
13.7
18.7
10.66
18
15.49
Analysis of Variance (ANOVA)
Analysis of variance (ANOVA) is an analysis tool used in statistics that splits an observed aggregate variability found inside a data set into two parts: systematic factors and random factors. The systematic factors have a statistical influence on the given data set, while the random factors do not. Analysts use the ANOVA test to determine the influence that independent variables have on the dependent variable in a regression study.
investopedia
1
31.21
14.6
15.9
13.35
15.2
9.81
16.5
16.16
Android Operating System
The Android operating system is a mobile operating system that was developed by Google (GOOGL​) to be primarily used for touchscreen devices, cell phones, and tablets. Its design lets users manipulate the mobile devices intuitively, with finger movements that mirror common motions, such as pinching, swiping, and tapping. Google also employs Android software in televisions, cars, and wristwatches—each of which is fitted with a unique user interface.
investopedia
1
40.38
13.2
13
15.32
16.9
12.28
14.166667
13.7
Anchoring
Anchoring is a heuristic revealed by behavioral finance that describes the subconscious use of irrelevant information, such as the purchase price of a security, as a fixed reference point (or anchor) for making subsequent decisions about that security. Thus, people are more likely to estimate the value of the same item higher if the suggested sticker price is $100 than if it is $50.
investopedia
1
39
15.8
0
11.79
18.4
11.14
22
19.68
Anchoring and Adjustment
Anchoring and adjustment is a phenomenon wherein an individual bases their initial ideas and responses on one point of information and makes changes driven by that starting point. The anchoring and adjustment heuristic describes cases in which a person uses a specific target number or value as a starting point, known as an anchor, and subsequently adjusts that information until an acceptable value is reached over time. Often, those adjustments are inadequate and remain too close to the original anchor, which is a problem when the anchor is very different from the true answer.
investopedia
1
31.25
16.7
16.3
13.07
18.7
9.89
21
17.63
Angel Investor
An angel investor (also known as a private investor, seed investor or angel funder) is a high-net-worth individual who provides financial backing for small startups or entrepreneurs, typically in exchange for ownership equity in the company. Often, angel investors are found among an entrepreneur's family and friends. The funds that angel investors provide may be a one-time investment to help the business get off the ground or an ongoing injection to support and carry the company through its difficult early stages.
investopedia
1
35.61
15
15
13.58
17.6
9.46
17.833333
15.24
Animal Spirits
Animal spirits is a term coined by the famous British economist, John Maynard Keynes, to describe how people arrive at financial decisions, including buying and selling securities, in times of economic stress or uncertainty. In Keynes’s 1936 publication, The General Theory of Employment, Interest, and Money, he speaks of animal spirits as the human emotions that affect consumer confidence.
investopedia
1
24.61
17.2
0
15.39
20.1
13.13
22.25
19.94
Annual Equivalent Rate (AER)
The annual equivalent rate (AER) is the interest rate for a savings account or investment product that has more than one compounding period. AER is calculated under the assumption that any interest paid is included in the principal payment's balance and the next interest payment will be based on the slightly higher account balance.
investopedia
1
35.61
15
0
12.54
16.5
9.95
19.5
18.21
Annual General Meeting (AGM)
An annual general meeting (AGM) is a yearly gathering of a company's interested shareholders. At an AGM, the directors of the company present an annual report containing information for shareholders about the company's performance and strategy.
investopedia
1
19.37
15
0
14.96
14.9
9.35
16.5
17.2
Annual Percentage Rate (APR)
The term “annual percentage rate (APR)” refers to the annual rate of interest charged to borrowers and paid to investors. APR is expressed as a percentage that represents the actual yearly cost of funds over the term of a loan or income earned on an investment. This includes any fees or additional costs associated with the transaction, but it does not take compounding into account. The APR provides consumers with a bottom-line number they can easily compare with rates from other lenders.
investopedia
1
50.67
11.3
14.2
11.37
12.6
9.85
14
14.05
Annual Percentage Yield (APY)
The annual percentage yield (APY) is the real rate of return earned on a savings deposit or investment taking into account the effect of compounding interest.
investopedia
1
36.63
14.6
0
12.02
15.7
10.39
18
18.09
Annual Report
An annual report is a document that public corporations must provide annually to shareholders that describes their operations and financial conditions. The front part of the report often contains an impressive combination of graphics, photos, and an accompanying narrative, all of which chronicle the company's activities over the past year and may also make forecasts about the future of the company. The back part of the report contains detailed financial and operational information.
investopedia
1
29.89
15.1
17.5
15.38
17.4
10.25
18.5
19.04
Annual Return
The annual return is the return that an investment provides over a period of time, expressed as a time-weighted annual percentage. Sources of returns can include dividends, returns of capital and capital appreciation. The rate of annual return is measured against the initial amount of the investment and represents a geometric mean rather than a simple arithmetic mean.
investopedia
1
43.43
12
15
13.4
13.7
8.95
14
13.24
Annual Turnover
Annual turnover is the percentage rate at which something changes ownership over the course of a year. For a business, this rate could be related to its yearly turnover in inventories, receivables, payables, or assets.
investopedia
1
62.17
8.9
0
11.95
12.1
9.47
11.75
13.86
Annualize
To annualize a number means to convert a short-term calculation or rate into an annual rate. Typically, an investment that yields a short-term rate of return is annualized to determine an annual rate of return, which may also include compounding or reinvestment of interest and dividends. It helps to annualize a rate of return to better compare the performance of one security versus another.
investopedia
1
32.94
14
16.3
12.01
13.5
9.13
16
16.65
Annualized Income
Annualized income is an estimate of the sum of money that an individual or a business generates over a year's time. Annualized income is calculated with less than one year's worth of data, so it is only an approximation of total income for the year. Annualized income figures can be helpful for creating budgets and making estimated income tax payments.
investopedia
1
42.72
12.3
13.6
10.68
11.7
8.31
13.333333
13.33
Annualized Income Installment Method
The annualized income installment method calculates a taxpayers' estimated tax installment payments and helps to decrease underpayment and penalties incurred due to their fluctuating income. Taxpayers must pay quarterly installments of their estimated tax in amounts figured by the regular installment method. When a taxpayer has a fluctuating income it often causes them to underpay on the quarterly estimates leading to underpayment penalties. Through the use of the annualized income installment method, taxpayers may more accurately estimate their taxes. 
investopedia
1
25.8
14.6
17.4
17.4
17.1
9.96
16.25
16
Annualized Rate of Return
An annualized rate of return is calculated as the equivalent annual return an investor receives over a given period. The Global Investment Performance Standards dictate that returns of portfolios or composites for periods of less than one year may not be annualized. This prevents "projected" performance in the remainder of the year from occurring.
investopedia
1
36.28
12.7
15.9
13.69
13.4
10.38
14
16.83
Annualized Total Return
An annualized total return is the geometric average amount of money earned by an investment each year over a given time period. The annualized return formula is calculated as a geometric average to show what an investor would earn over a period of time if the annual return was compounded. An annualized total return provides only a snapshot of an investment's performance and does not give investors any indication of its volatility or price fluctuations.
investopedia
1
29.18
15.4
17.5
12.25
15
9.09
18.833333
17.47
Annuitant
An annuitant is an individual who is entitled to collect the regular payments of a pension or an annuity investment. The annuitant may be the contract holder or another person, such as a surviving spouse. Annuities are generally seen as retirement income supplements. They may be tied to an employee pension plan or a life insurance product. The size of the payments is usually determined by the life expectancy of the annuitant as well as the amount invested.
investopedia
1
47.18
10.6
14.6
10.44
9.5
9.27
11.8
14.96
Annuitization
Annuitization is the process of converting an annuity investment into a series of periodic income payments. Annuities may be annuitized for a specific period or for the life of the annuitant. Annuity payments may only be made to the annuitant or to the annuitant and a surviving spouse in a joint life arrangement. Annuitants can arrange for beneficiaries to receive a portion of the annuity balance upon their death.
investopedia
1
37
12.4
15.2
11.42
11
9.3
13.125
15.04
Annuity
Annuities are contracts issued and distributed (or sold) by financial institutions where the funds are invested with the goal of paying out a fixed income stream later on. They are mainly used for retirement purposes and help individuals address the risk of outliving their savings. Upon annuitization, the holding institution will issue a stream of payments at a later point in time.
investopedia
1
42
12.5
14.1
12.36
13.4
10.27
14
15.38
Annuity Due
An annuity due is an annuity whose payment is due immediately at the beginning of each period. A common example of an annuity due payment is rent, as landlords often require payment upon the start of a new month as opposed to collecting it after the renter has enjoyed the benefits of the apartment for an entire month.
investopedia
1
50.5
13.4
0
9.41
14.5
8.61
19
15.74
Annuity Table
An annuity table is a tool for determining the present value of an annuity or other structured series of payments. Such a tool, used by accountants, actuaries, and other insurance personnel, takes into account how much money has been placed into an annuity and how long it has been there to determine how much money would be due to an annuity buyer or annuitant.
investopedia
1
39
15.8
0
9.88
16.6
8.68
21.5
17.8
Anomaly
In economics and finance, an anomaly is when the actual result under a given set of assumptions is different from the expected result predicted by a model. An anomaly provides evidence that a given assumption or model does not hold up in practice. The model can either be a relatively new or older model.
investopedia
1
53.21
10.3
13
8.93
9.5
8.92
12
13.13
Anti-Dilution Provision
Anti-dilution provisions are clauses built into convertible preferred stocks and some options to help shield investors from their investment potentially losing value. When new issues of a stock hit the market at a cheaper price than that paid by earlier investors in the same stock, then equity dilution can occur. Anti-dilution provisions are also referred to as anti-dilution clauses, subscription rights, subscription privileges, or preemptive rights.
investopedia
1
40.69
13.1
15.9
16.01
17.3
10.23
16
14.86
Anti-Dumping Duty
An anti-dumping duty is a protectionist tariff that a domestic government imposes on foreign imports that it believes are priced below fair market value. Dumping is a process wherein a company exports a product at a price that is significantly lower than the price it normally charges in its home (or its domestic) market.
investopedia
1
44.07
13.8
0
11.38
15.5
10.24
18
14.5
Anti Money Laundering (AML)
Anti-money laundering (AML) refers to the laws, regulations and procedures intended to prevent criminals from disguising illegally obtained funds as legitimate income.
investopedia
1
6.84
17.8
0
19.9
20.8
15.49
20
23.35
Anticipatory Breach
An anticipatory breach of contract is an action that shows one party's intention to fail to fulfill its contractual obligations to another party. An anticipatory breach ends the counterparty's responsibility to perform its duties.
investopedia
1
20.38
14.6
0
15.37
14.3
11.45
12.5
13.86
Antitrust
Antitrust laws are regulations that encourage competition by limiting the market power of any particular firm. This often involves ensuring that mergers and acquisitions don't overly concentrate market power or form monopolies, as well as breaking up firms that have become monopolies. Antitrust laws also prevent multiple firms from colluding or forming a cartel to limit competition through practices such as price fixing. Due to the complexity of deciding what practices will limit competition, antitrust law has become a distinct legal specialization.
investopedia
1
33.75
13.6
14.9
15.78
16
10.43
14.5
15.03
Appellate Courts
Appellate courts, also known as the court of appeals, are the part of the American judicial system that is responsible for hearing and reviewing appeals from legal cases that have already been heard in a trial-level or other lower court.
investopedia
1
30.88
18.9
0
11.44
21.9
9.96
26
20
Applicable Federal Rate (AFR)
The applicable federal rate (AFR) is the minimum interest rate that the Internal Revenue Service (IRS) allows for private loans. Each month the IRS publishes a set of interest rates that the agency considers the minimum market rate for loans. Any interest rate that is less the AFR would have tax implications. The IRS publishes these rates in accordance with Section 1274(d) of the Internal Revenue Code.
investopedia
1
54.42
9.8
13.8
11.08
10.9
9.42
11.875
12.09
Application Programming Interface (API)
An application programming interface (API) is a set of programming code that queries data, parses responses, and sends instructions between one software platform and another. APIs are used extensively in providing data services across a range of fields and contexts.
investopedia
1
42.72
12.3
0
14.79
15.3
12.13
14.5
15
Application-Specific Integrated Circuit (ASIC)
An application-specific integrated circuit (ASIC) is a type of circuit that has been designed for a single specific purpose. An ASIC miner refers to a device that uses microprocessors for the sole purpose of "mining" digital currency. Generally, each ASIC miner is constructed to mine a specific digital currency. So, a bitcoin ASIC miner can mine only bitcoin. One way to think about bitcoin ASICs is as specialized bitcoin mining computers, or “bitcoin generators," that are optimized to solve the mining algorithm.
investopedia
1
46.37
10.9
13.3
12.18
11.8
9.26
11.4
12.9
Applied Economics
Applied economics applies the conclusions drawn from economic theories and empirical studies to real-world situations with the desired aim of informing economic decisions and predicting possible outcomes. The purpose of applied economics is to improve the quality of practice in business, public policy, and daily life by thinking rigorously about costs and benefits, incentives, and human behavior. Applied economics can involve the use of case studies and econometrics, which is the application of real-world data to statistical models and comparing the results against the theories being tested.
investopedia
1
16.66
18.1
19.9
16.78
20.8
11.43
23.166667
20.34
Appraisal
An appraisal is a valuation of property, such as real estate, a business, collectible, or an antique, by the estimate of an authorized person. The authorized appraiser must have a designation from a regulatory body governing the jurisdiction of the appraiser. Appraisals are typically used for insurance and taxation purposes or to determine a possible selling price for an item or property.
investopedia
1
33.54
13.7
17.1
12.82
14
10.01
16.333333
17.31
Appraisal Costs
Appraisal costs are a specific category of quality control costs. Companies pay appraisal costs as part of the quality control process to ensure that their products and services meet customer expectations and regulatory requirements. These costs could include expenses for field tests and inspections.
investopedia
1
39.63
11.4
13.6
15.77
13.5
10.83
10.666667
14.06
Appraisal Management Company (AMC)
An Appraisal Management Company, or AMC, is an independent entity through which mortgage lenders order residential real estate valuation services for properties on which they are considering extending loans to homebuyers. AMCs fulfill an administrative function in the appraisal process, including selecting an appraiser and delivering the appraisal report to the lender. Individual appraisers who work for AMCs provide the actual property valuation services.
investopedia
1
16.02
16.3
17.9
18.16
18.4
12.34
17.333333
19.77
Appropriation
Appropriation is when money is set aside money for a specific and particular purpose or purposes. A company or a government appropriates funds in order to delegate cash for the necessities of its business operations. Appropriations for the U.S. federal government are decided by Congress through various committees. A company might appropriate money for short-term or long-term needs that include employee salaries, research and development, and dividends.
investopedia
1
29.04
13.4
16.2
15.31
14.4
10.6
13.625
16.87
Appropriation Account
Appropriation is the act of setting aside money for a specific purpose. In accounting, it refers to a breakdown of how a firm’s profits are divided up, or for the government, an account that shows the funds a government department has been credited with. A company or a government appropriates funds in order to delegate cash for the necessities of its business operations.
investopedia
1
41.7
12.7
15.5
10.79
12.3
8.94
15.166667
14.75
Aptitude Test
An aptitude test is an exam used to determine an individual's skill or propensity to succeed in a given activity. Aptitude tests assume that individuals have inherent strengths and weaknesses, and have a natural inclination toward success or failure in specific areas based on their innate characteristics.
investopedia
1
22.24
16
0
14.63
16.4
12.53
18.25
19.61
Arab League
The Arab League, officially the League of Arab States, is a union of Arabic-speaking African and Asian countries. It was formed in Cairo in 1945 to promote the independence, sovereignty, affairs, and interests of its member countries (originally, there were six) and observers.
investopedia
1
58.11
10.5
0
13.23
15.3
11.68
13.25
12.32
Arbitrage Pricing Theory (APT)
Arbitrage pricing theory (APT) is a multi-factor asset pricing model based on the idea that an asset's returns can be predicted using the linear relationship between the asset’s expected return and a number of macroeconomic variables that capture systematic risk. It is a useful tool for analyzing portfolios from a value investing perspective, in order to identify securities that may be temporarily mispriced.
investopedia
1
14.12
19.1
0
14.81
20.4
12.72
23.25
21.49
Arbitration
Arbitration is a mechanism for resolving disputes between investors and brokers, or between brokers. It is overseen by the Financial Industry Regulatory Authority (FINRA), and the decisions are final and binding. Arbitration is distinct from mediation, in which parties negotiate to reach a voluntary settlement, and decisions are not binding unless all parties agree to them.
investopedia
1
27.11
14.1
15.5
15.03
14.9
10.2
14
15.34
Arc Elasticity
Arc elasticity is the elasticity of one variable with respect to another between two given points. It is used when there is no general function to define the relationship between the two variables.
investopedia
1
54.73
9.7
0
11.08
10.4
8.76
10.75
9.02
Arithmetic Mean
The arithmetic mean is the simplest and most widely used measure of a mean, or average. It simply involves taking the sum of a group of numbers, then dividing that sum by the count of the numbers used in the series. For example, take the numbers 34, 44, 56, and 78. The sum is 212. The arithmetic mean is 212 divided by four, or 53.
investopedia
1
83.66
4.8
8.2
4.74
4.6
8.17
6.3
7.66
Arm's Length Transaction
An arm's length transaction refers to a business deal in which buyers and sellers act independently without one party influencing the other. These types of sales assert that both parties act in their own self-interest and are not subject to pressure from the other party; furthermore, it assures others that there is no collusion between the buyer and seller. In the interest of fairness, both parties usually have equal access to information related to the deal.
investopedia
1
45.8
13.2
13.6
12.19
15.4
9.88
16
14.86
Arms Index (TRIN)
The Arms Index, also called the Short-Term Trading Index (TRIN) is a technical analysis indicator that compares the number of advancing and declining stocks (AD Ratio) to advancing and declining volume (AD volume). It is used to gauge overall market sentiment. Richard W. Arms, Jr. invented it in 1967, and it measures the relationship between market supply and demand. It serves as a predictor of future price movements in the market, primarily on an intraday basis. It does this by generating overbought and oversold levels, which indicate when the index (and the majority of stocks in it) will change direction.
investopedia
1
51.18
11.1
13.7
11.37
12.8
10.94
13.4
13.6
Aroon Indicator
The Aroon indicator is a technical indicator that is used to identify trend changes in the price of an asset, as well as the strength of that trend. In essence, the indicator measures the time between highs and the time between lows over a time period. The idea is that strong uptrends will regularly see new highs, and strong downtrends will regularly see new lows. The indicator signals when this is happening, and when it isn't.
investopedia
1
69.11
8.3
12.2
9.23
10.1
8.32
12
10.76
Aroon Oscillator
The Aroon Oscillator is a trend-following indicator that uses aspects of the Aroon Indicator (Aroon Up and Aroon Down) to gauge the strength of a current trend and the likelihood that it will continue. Readings above zero indicate that an uptrend is present, while readings below zero indicate that a downtrend is present. Traders watch for zero line crossovers to signal potential trend changes. They also watch for big moves, above 50 or below -50 to signal strong price moves.
investopedia
1
59.64
9.9
11.7
11.02
12.1
9.17
12.25
11
Arrow's Impossibility Theorem
Arrow's impossibility theorem is a social-choice paradox illustrating the flaws of ranked voting systems. It states that a clear order of preferences cannot be determined while adhering to mandatory principles of fair voting procedures. Arrow's impossibility theorem, named after economist Kenneth J. Arrow, is also known as the general impossibility theorem.
investopedia
1
16.18
14.2
14.6
16.05
13.6
10.46
10.375
12.96
Article 50
Article 50 is a clause in the European Union's (EU) Lisbon Treaty that outlines the steps to be taken by a country seeking to leave the bloc voluntarily. Invoking Article 50 kick-starts the formal exit process and allows countries to officially declare their intention to leave the EU. The United Kingdom was the first country to invoke Article 50 after a majority of British voters elected to leave the union in 2016.
investopedia
1
47.12
12.7
13
10.39
13.3
11.19
15
13.49
Articles of Association
Articles of association form a document that specifies the regulations for a company's operations and defines the company's purpose. The document lays out how tasks are to be accomplished within the organization, including the process for appointing directors and the handling of financial records.
investopedia
1
23.77
15.4
0
15.66
16.9
12.26
18.5
20.62
Articles of Incorporation
Articles of incorporation are a set of formal documents filed with a government body to legally document the creation of a corporation. Articles of incorporation generally contain pertinent information, such as the firm’s name, street address, agent for service of process, and the amount and type of stock to be issued.
investopedia
1
37.13
14.4
0
13.18
16.3
10.47
18.25
16.47
Artificial Intelligence (AI)
Artificial intelligence (AI) refers to the simulation of human intelligence in machines that are programmed to think like humans and mimic their actions. The term may also be applied to any machine that exhibits traits associated with a human mind such as learning and problem-solving.
investopedia
1
40.18
13.2
0
13.41
15.1
11.07
14.25
12.56
Ascending Channel
An ascending channel is the price action contained between upward sloping parallel lines. Higher highs and higher lows characterize this price pattern. Technical analysts construct an ascending channel by drawing a lower trend line that connects the swing lows, and an upper channel line that joins the swing highs.
investopedia
1
54.93
9.6
11.2
13.57
12.4
10.57
10.166667
10.6
Ascending Triangle
An ascending triangle is a chart pattern used in technical analysis. It is created by price moves that allow for a horizontal line to be drawn along the swing highs, and a rising trendline to be drawn along the swing lows. The two lines form a triangle. Traders often watch for breakouts from triangle patterns. The breakout can occur to the upside or downside. Ascending triangles are often called continuation patterns since the price will typically breakout in the same direction as the trend that was in place just prior to the triangle forming.
investopedia
1
64
8.2
11.9
10.15
9.2
8.78
10.166667
10.11
Asia-Pacific Economic Cooperation (APEC)
The Asia-Pacific Economic Cooperation (APEC) is an economic group of 21 members, formed in 1989, with the primary goal of promoting free trade and sustainable development in the Pacific Rim economies.
investopedia
1
23.09
17.7
0
13.99
19.9
12.31
24.5
21.43
Asian Development Bank
Founded in 1966, the Asian Development Bank's (ADB) headquarters are in Manila, Philippines. The Asian Development Bank's primary mission is to foster growth and cooperation among countries in the Asia-Pacific Region. The ADB assists its members and partners by providing loans, technical assistance, grants, and equity investments to promote social and economic development.
investopedia
1
27.66
16
0
17.06
20.6
14.19
13.166667
18.9
Asian Financial Crisis
The Asian financial crisis, also called the "Asian Contagion," was a sequence of currency devaluations and other events that began in the summer of 1997 and spread through many Asian markets. The currency markets first failed in Thailand as the result of the government's decision to no longer peg the local currency to the U.S. dollar (USD). Currency declines spread rapidly throughout East Asia, in turn causing stock market declines, reduced import revenues, and government upheaval.
investopedia
1
45.8
13.2
13.6
13.29
16.8
10.92
16
13.28
Asian Infrastructure Investment Bank (AIIB)
The Asian Infrastructure Investment Bank (AIIB) is a new international development bank that provides financing for infrastructure projects in Asia. It began operations in January 2016.
investopedia
1
41.36
10.7
0
17.5
14.8
11.57
10.5
14.43
Ask
The ask is the price a seller is willing to accept for a security, which is often referred to as the offer price. Along with the price, the ask quote might also stipulate the amount of the security available to be sold at the stated price. The bid is the price a buyer is willing to pay for a security, and the ask will always be higher than the bid.
investopedia
1
73.21
8.8
9.7
5.87
9.2
6.82
13
10.46
Assemble to Order (ATO)
Assemble-to-order (ATO) is a business production strategy where products that are ordered by customers are produced quickly and are customizable to a certain extent. It typically requires that the basic parts of the product are already manufactured but not yet assembled. Once an order is received, the parts are assembled quickly and the final product is sent to the customer.
investopedia
1
42.72
12.3
12.5
12.71
13.5
9.63
12.666667
12.67
Assessed Value
An assessed value is the dollar value assigned to a property to measure applicable taxes. Assessed valuation determines the value of a residence for tax purposes and takes comparable home sales and inspections into consideration. It is the price placed on a home by the corresponding government municipality to calculate property taxes.
investopedia
1
28.54
13.6
15.5
13.86
13
9.96
13.333333
16.15
Asset Allocation
Asset allocation is an investment strategy that aims to balance risk and reward by apportioning a portfolio's assets according to an individual's goals, risk tolerance, and investment horizon. The three main asset classes - equities, fixed-income, and cash and equivalents - have different levels of risk and return, so each will behave differently over time.
investopedia
1
27.66
16
0
15.09
18.9
11.51
20.75
18.9
Asset-Backed Commercial Paper (ABCP)
An asset-backed commercial paper (ABCP) is a short-term investment vehicle with a maturity date that is typically between 90 and 270 days. A bank or other financial institution typically issues the security itself. The notes are backed by the company's physical assets such as trade receivables. Companies will use an asset-backed commercial paper to fund short-term financing needs.
investopedia
1
39.84
11.3
14.9
13.62
12.3
10.89
11.5
14.77
Asset-Backed Security (ABS)
An asset-backed security (ABS) is a type of financial investment that is collateralized by an underlying pool of assets—usually ones that generate a cash flow from debt, such as loans, leases, credit card balances, or receivables. It takes the form of a bond or note, paying income at a fixed rate for a set amount of time, until maturity. For income-oriented investors, asset-backed securities can be an alternative to other debt instruments, like corporate bonds or bond funds.
investopedia
1
31.89
18.5
0
12.08
22.4
12.05
18.333333
22.78
Asset-Based Approach
An asset-based approach is a type of business valuation that focuses on a company's net asset value. The net asset value is identified by subtracting total liabilities from total assets. There is some room for interpretation in terms of deciding which of the company's assets and liabilities to include in the valuation and how to measure the worth of each.
investopedia
1
42.72
12.3
14.6
11.02
12
8.84
14
13.33
Asset-Based Lending
Asset-based lending is the business of loaning money in an agreement that is secured by collateral. An asset-based loan or line of credit may be secured by inventory, accounts receivable, equipment, or other property owned by the borrower.
investopedia
1
43.73
11.9
0
12.65
13.2
10.81
13
12.86
Asset Class
An asset class is a grouping of investments that exhibit similar characteristics and are subject to the same laws and regulations. Asset classes are made up of instruments which often behave similarly to one another in the marketplace.
investopedia
1
35.27
13.1
0
12.65
12.6
9.57
14
16.02
Asset Coverage Ratio
The asset coverage ratio is a financial metric that measures how well a company can repay its debts by selling or liquidating its assets. The asset coverage ratio is important because it helps lenders, investors, and analysts measure the financial solvency of a company. Banks and creditors often look for a minimum asset coverage ratio before lending money.
investopedia
1
34.97
13.2
15
12.3
12.7
9.77
14
12.55