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sohomghosh
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FinRAD_Financial_Readability_Assessment_Dataset

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terms
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Asset Financing
Asset financing refers to the use of a company’s balance sheet assets, including short-term investments, inventory and accounts receivable, to borrow money or get a loan. The company borrowing the funds must provide the lender with a security interest in the assets.
investopedia
1
41.7
12.7
0
12.94
14.3
11.07
15.5
16.97
Asset-Liability Committee (ALCO)
An asset-liability committee (ALCO), also known as surplus management, is a supervisory group that coordinates the management of assets and liabilities with a goal of earning adequate returns. By managing a company's assets and liabilities, executives are able to influence net earnings, which may translate into increased stock prices.
investopedia
1
12.77
17.6
0
15.9
18.5
11.62
18.75
18.78
Asset/Liability Management
Asset/liability management is the process of managing the use of assets and cash flows to reduce the firm’s risk of loss from not paying a liability on time. Well-managed assets and liabilities increase business profits. The asset/liability management process is typically applied to bank loan portfolios and pension plans. It also involves the economic value of equity.
investopedia
1
40.04
11.2
13
13.39
11.6
10.72
10.125
11.33
Asset Management
Asset management is the direction of all or part of a client's portfolio by a financial services institution, usually an investment bank, or an individual. Institutions offer investment services along with a wide range of traditional and alternative product offerings that might not be available to the average investor.
investopedia
1
29.69
15.2
0
14.63
17
10.97
19.25
19.6
Asset Management Company (AMC)
An asset management company (AMC) is a firm that invests pooled funds from clients, putting the capital to work through different investments including stocks, bonds, real estate, master limited partnerships, and more. Along with high-net-worth individual portfolios, AMCs manage hedge funds and pension plans, and—to better serve smaller investors—create pooled structures such as mutual funds, index funds, or exchange-traded funds, which they can manage in a single centralized portfolio.
investopedia
1
28
17.9
0
17.42
24.7
12.44
25.25
19.6
Asset Protection
Asset protection is the adoption of strategies to guard one's wealth. Asset protection is a component of financial planning intended to protect one's assets from creditor claims. Individuals and business entities use asset protection techniques to limit creditors' access to certain valuable assets while operating within the bounds of debtor-creditor law.
investopedia
1
28.84
13.5
14.6
16.41
15.3
11.29
12.5
13.86
Asset Swapped Convertible Option Transaction (ASCOT)
An asset swapped convertible option transaction (ASCOT) is a structured investment strategy in which an option on a convertible bond is used to separate a convertible bond into its two components: a fixed income piece and an equity piece. More specifically, the components being separated are the corporate bond with its regular coupon payments and the equity option that functions as a call option.
investopedia
1
30.54
17
0
13.3
19.4
10.16
23.5
19.05
Asset Turnover Ratio
The asset turnover ratio measures the value of a company's sales or revenues relative to the value of its assets. The asset turnover ratio can be used as an indicator of the efficiency with which a company is using its assets to generate revenue.
investopedia
1
49.15
11.9
0
9.23
11.4
9.75
14
13.35
Asset Valuation
Asset valuation is the process of determining the fair market or present value of assets, using book values, absolute valuation models like discounted cash flow analysis, option pricing models or comparables. Such assets include investments in marketable securities such as stocks, bonds and options; tangible assets like buildings and equipment; or intangible assets such as brands, patents and trademarks.
investopedia
1
24.61
17.2
0
16.72
21.2
12.59
20.25
18.58
Assets Under Management (AUM)
Assets under management (AUM) is the total market value of the investments that a person or entity manages on behalf of clients. Assets under management definitions and formulas vary by company.
investopedia
1
38.82
11.7
0
12.76
11.5
10.52
11.25
12.65
Assignment
Assignment most often refers to one of two definitions in the financial world:
investopedia
1
58.28
8.4
0
10.83
9
9.14
8.5
14.43
Assortment Strategies
An assortment strategy in retailing involves the number and type of products that stores display for purchase by consumers. Also called a "product assortment strategy," it is a strategic tool that retailers use to manage and increase sales. The strategy is comprised of two major components:
investopedia
1
55.95
9.3
12.5
12.4
11.4
10.92
10.333333
10.47
Assumable Mortgage
An assumable mortgage is a type of financing arrangement whereby an outstanding mortgage and its terms are transferred from the current owner to a buyer. By assuming the previous owner's remaining debt, the buyer can avoid obtaining their own mortgage.
investopedia
1
42.72
12.3
0
13.05
13.7
11.73
14
16
Assurance
Assurance refers to financial coverage that provides remuneration for an event that is certain to happen. Assurance is similar to insurance, with the terms often used interchangeably. However, insurance refers to coverage over a limited time, whereas assurance applies to persistent coverage for extended periods or until death. Assurance may also apply to validation services provided by accountants and other professionals.
investopedia
1
22.11
14
16.5
16.17
14.4
10.35
13.125
15.96
Assurance Services
Assurance services are a type of independent professional service usually provided by certified or chartered accountants such as certified public accountants (CPAs). Assurance services can include a review of any financial document or transaction, such as a loan, contract, or financial website. This review certifies the correctness and validity of the item being reviewed by the CPA.
investopedia
1
26.81
14.2
16.7
15.37
15.2
10.95
15.166667
16.72
Asymmetric Information
Asymmetric information, also known as "information failure," occurs when one party to an economic transaction possesses greater material knowledge than the other party. This typically manifests when the seller of a good or service possesses greater knowledge than the buyer; however, the reverse dynamic is also possible. Almost all economic transactions involve information asymmetries.
investopedia
1
19.37
15
16.7
17.34
16.7
10.09
14.666667
15.35
At The Money
At the money (ATM) is a situation where an option's strike price is identical to the current market price of the underlying security. An ATM option has a delta of ±0.50, positive if it is a call, negative for a put.
investopedia
1
59.13
10.1
0
6.33
8.9
10.05
13.25
14.05
Attorney-in-Fact
An attorney-in-fact is a person who is authorized to act on behalf of another person, usually to perform business or other official transactions. The person represented usually designates someone as their attorney-in-fact by assigning power of attorney.
investopedia
1
18.86
15.2
0
15.66
15.4
8.82
15.25
16.05
What Is Attribution Analysis?
Attribution analysis is a sophisticated method for evaluating the performance of a portfolio or fund manager. Also known as “return attribution” or “performance attribution,” it attempts to quantitatively analyze aspects of an active fund manager’s investment selections and decisions—and to identify sources of excess returns, especially as compared to an index or other benchmark.
investopedia
1
10.23
18.5
0
17.93
20.8
12.29
22
20.43
Attrition
The term attrition refers to a gradual but deliberate reduction in staff numbers that occurs as employees retire or resign and are not replaced. It is commonly used to describe downsizing in a firm's employee pool by human resources (HR) professionals. In this case, downsizing is voluntary, where employees either resign or retire and aren't replaced by the company.
investopedia
1
43.02
12.2
15
12.18
13.1
10.23
14.166667
14.66
Auction Market
In an auction market, buyers enter competitive bids and sellers submit competitive offers at the same time. The price at which a stock trades represents the highest price that a buyer is willing to pay and the lowest price that a seller is willing to accept. Matching bids and offers are then paired together, and the orders are executed. The New York Stock Exchange (NYSE) is an example of an auction market.
investopedia
1
61.67
9.1
10.1
9.1
9.8
8.92
10.5
9.42
Audit
The term audit usually refers to a financial statement audit. A financial audit is an objective examination and evaluation of the financial statements of an organization to make sure that the financial records are a fair and accurate representation of the transactions they claim to represent. The audit can be conducted internally by employees of the organization or externally by an outside Certified Public Accountant (CPA) firm.
investopedia
1
23.46
15.5
17.9
14.28
15.5
10.4
17.833333
18.47
Audit Committee
An audit committee is one of the major operating committees of a company's board of directors that is in charge of overseeing financial reporting and disclosure.
investopedia
1
28.17
15.8
0
12.89
16.2
11
22
24.25
Audit Risk
Audit risk is the risk that financial statements are materially incorrect, even though the audit opinion states that the financial reports are free of any material misstatements.
investopedia
1
35.61
15
0
15.26
18.6
10.82
19.5
18.21
Auditor
An auditor is a person authorized to review and verify the accuracy of financial records and ensure that companies comply with tax laws. They protect businesses from fraud, point out discrepancies in accounting methods and, on occasion, work on a consultancy basis, helping organizations to spot ways to boost operational efficiency. Auditors work in various capacities within different industries.
investopedia
1
26.1
14.5
17.5
15.43
15.5
12.37
16.166667
20.08
Auditor's Opinion
An auditor's opinion is a certification that accompanies financial statements. It is based on an audit of the procedures and records used to produce the statements and delivers an opinion as to whether material misstatements exist in the financial statements. An auditor's opinion may also be called an accountant's opinion.
investopedia
1
46.06
11
14.1
13.63
12.8
10.15
12
13.88
Auditor's Report
An auditor's report is a written letter from the auditor containing their opinion on whether a company's financial statements comply with generally accepted accounting principles (GAAP) and are free from material misstatement.
investopedia
1
13.62
19.3
0
17.76
23.3
13.12
27
26.55
Augmented Product
An augmented product has been enhanced by its seller with added features or services to distinguish it from the same product offered by its competitors. Augmenting a product involves including intangible benefits or add-ons that go beyond the product itself.
investopedia
1
42.72
12.3
0
14.04
14.4
11.34
13.5
15
Austerity
The term austerity refers to a set of economic policies that a government implements in order to control public sector debt. Governments put austerity measures in place when their public debt is so large that the risk of default or the inability to service the required payments on its obligations becomes a real possibility.
investopedia
1
44.07
13.8
0
12.13
15.9
10.24
18
15.99
Australian Securities Exchange (ASX)
The Australian Securities Exchange is headquartered in Sydney, Australia. The Exchange in its current form was created through the merger of the Australian Stock Exchange and Sydney Futures Exchange in 1999. The ASX acts as a market operator, clearing house, and payments facilitator. It also provides educational materials to retail investors.
investopedia
1
41.56
10.6
10.7
14.49
12.1
10.46
7.125
10.61
Autarky
Autarky refers to a nation that operates in a state of self-reliance. Nations that follow a policy of autarky are characterized by self-sufficiency and limited trade with global partners. The definition of autarky comes from the Greek—autos, meaning "self" and arkein, meaning "to ward off" and "to be strong enough, to suffice." A fully autarkic nation would be a closed economy and lacking any sources of external support, trade or aid. In practice, however, no modern nation has achieved this level of autarky, even when subjected to punishing sanctions. This is because the global supply chain has made true economic isolation difficult, so any policy of autarky is a matter of degrees rather than a complete isolation.
investopedia
1
51.68
10.9
13
11.78
12.8
9.87
10.666667
12.59
Authorized Stock
Authorized stock, or authorized shares, refers to the maximum number of shares that a corporation is legally permitted to issue, as specified in its articles of incorporation in the U.S., or in the company's charter in other parts of the world. It is also usually listed in the capital accounts section of the balance sheet. Authorized shares should not be confused with outstanding shares, which are the number of shares the corporation has actually issued that are held by the public.
investopedia
1
44.07
13.8
15.9
11.32
15.7
9.85
18.5
16.23
Autocorrelation
Autocorrelation is a mathematical representation of the degree of similarity between a given time series and a lagged version of itself over successive time intervals. It's conceptually similar to the correlation between two different time series, but autocorrelation uses the same time series twice: once in its original form and once lagged one or more time periods.
investopedia
1
17.17
17.9
0
14.28
18.6
9.48
20.75
19.12
Automated Clearing House (ACH)
The Automated Clearing House (ACH) Network is an electronic funds-transfer system run by NACHA, formerly called the National Automated Clearing House Association, since 1974. This payment system provides ACH transactions for use with payroll, direct deposit, tax refunds, consumer bills, tax payments, and many more payment services in the U.S.
investopedia
1
37.64
14.2
0
15.73
18.9
12.46
16.5
14.8
Automated Customer Account Transfer Service (ACATS)
The Automated Customer Account Transfer Service (ACATS) is a system that facilitates the transfer of securities from one trading account to another at a different brokerage firm or bank. The National Securities Clearing Corporation (NSCC) developed the ACATS system, replacing the previous manual asset transfer system with this fully automated and standardized one.
investopedia
1
19.2
17.2
0
16.6
19.7
10.61
20.75
18.9
Automated Teller Machine (ATM)
An automated teller machine (ATM) is an electronic banking outlet that allows customers to complete basic transactions without the aid of a branch representative or teller. Anyone with a credit card or debit card can access cash at most ATMs.
investopedia
1
51.18
11.1
0
11.55
12.5
10.94
12
12
Automatic Bill Payment
An automatic bill payment is a money transfer scheduled on a predetermined date to pay a recurring bill. Automatic bill payments are routine payments made from a banking, brokerage, or mutual fund account to vendors.
investopedia
1
45.25
11.3
0
11.95
11.8
9.92
11.75
12.71
Automatic Premium Loan
An automatic premium loan is an insurance policy provision that allows the insurer to deduct the amount of an outstanding premium from the value of the policy when the premium is due. Automatic premium loan provisions are most commonly associated with cash value life insurance policies and allow a policy to continue to be in force rather than lapsing due to nonpayment of the premium.
investopedia
1
30.03
17.1
0
12.14
18.4
9.38
26.25
20.38
Automatic Stabilizer
Automatic stabilizers are a type of fiscal policy designed to offset fluctuations in a nation's economic activity through their normal operation without additional, timely authorization by the government or policymakers.
investopedia
1
-18.2
23.3
0
19.68
23.6
14.07
26
25.33
Autonomous Consumption
Autonomous consumption is defined as the expenditures that consumers must make even when they have no disposable income. Certain goods need to be purchased, regardless of how much income or money a consumer has in their possession at any given time. When a consumer is low on resources, paying for these necessities can force them to borrow or access money that they had previously been saving.
investopedia
1
57.61
10.7
12.5
11.37
13.2
8.79
13.666667
13.65
Autonomous Expenditure
An autonomous expenditure describes the components of an economy's aggregate expenditure that are not impacted by that same economy's real level of income. This type of spending is considered automatic and necessary, whether occurring at the government level or the individual level. The classical economic theory states that any rise in autonomous expenditures will create at least an equivalent rise in aggregate output, such as GDP, if not a greater increase.
investopedia
1
30.5
14.9
18.2
14.45
16.5
10.37
18.833333
18.49
Autoregressive
A statistical model is autoregressive if it predicts future values based on past values. For example, an autoregressive model might seek to predict a stock's future prices based on its past performance.
investopedia
1
46.78
10.7
0
12.7
11.7
10.35
10.5
11.4
Autoregressive Integrated Moving Average (ARIMA)
An autoregressive integrated moving average, or ARIMA, is a statistical analysis model that uses time series data to either better understand the data set or to predict future trends.
investopedia
1
16.66
18.1
0
14.28
18.7
12.15
20.5
18.5
Available Balance
The available balance is the balance in checking or on-demand accounts that is free for use by the customer or account holder. These are funds that are available for immediate use, and includes deposits, withdrawals, transfers, and any other activity that has already cleared to or from the account. A credit card account's available balance is normally referred to as available credit.
investopedia
1
58.92
10.2
9.7
12.36
13.7
8.99
11.666667
10.22
Available-for-Sale Security
An available-for-sale security (AFS) is a debt or equity security purchased with the intent of selling before it reaches maturity or holding it for a long period should it not have a maturity date. Accounting standards necessitate that companies classify any investments in debt or equity securities when they are purchased as held-to-maturity, held-for-trading, or available-for-sale. Available-for-sale securities are reported at fair value; changes in value between accounting periods are included in accumulated other comprehensive income in the equity section of the balance sheet.
investopedia
1
9.22
18.9
19.9
16.6
20.8
10.29
22.666667
18.34
Average Age Of Inventory
The average age of inventory is the average number of days it takes for a firm to sell off inventory. It is a metric that analysts use to determine the efficiency of sales. The average age of inventory is also referred to as days' sales in inventory (DSI).
investopedia
1
55.24
9.5
13.6
6.96
7.1
8.71
11.333333
10.57
Average Annual Growth Rate (AAGR)
The average annual growth rate (AAGR) is the average increase in the value of an individual investment, portfolio, asset, or cash stream over the period of a year.
investopedia
1
34.6
15.4
0
9.93
15.5
10.66
21
19.77
Average Annual Return (AAR)
The average annual return (AAR) is a percentage used when reporting the historical return, such as the three-, five-, and 10-year average returns of a mutual fund. The average annual return is stated net of a fund's operating expense ratio. Additionally, it does not include sales charges, if applicable, or portfolio transaction brokerage commissions.
investopedia
1
36.28
12.7
16.3
12.93
13.7
11.55
14.333333
16.83
Average Inventory
Average inventory is a calculation that estimates the value or number of a particular good or set of goods during two or more specified time periods. Average inventory is the mean value of inventory within a certain time period, which may vary from the median value of the same data set, and is computed by averaging the starting and ending inventory values over a specified period.
investopedia
1
21.06
18.5
0
10.8
17.7
9.1
25
19.87
Average Collection Period
The average collection period is the amount of time it takes for a business to receive payments owed by its clients in terms of accounts receivable (AR). Companies calculate the average collection period to make sure they have enough cash on hand to meet their financial obligations.
investopedia
1
47.62
12.5
0
11.78
14.1
9.84
17.25
16.21
Average Cost Basis
The average cost basis method is a system of calculating the value of mutual fund positions held in a taxable account to determine the profit or loss for tax reporting. Cost basis represents the initial value of a security or mutual fund that an investor owns.
investopedia
1
39.67
13.4
0
9.99
12.2
10.61
16
16.16
Average Cost Method
The average cost method assigns a cost to inventory items based on the total cost of goods purchased or produced in a period divided by the total number of items purchased or produced. The average cost method is also known as the weighted-average method.
investopedia
1
57.61
10.7
0
10.15
12.2
9.03
14
12.44
Average Daily Balance Method
The average daily balance is a common accounting method that calculates interest charges by considering the balance invested or owed at the end of each day of the billing period, rather than the balance invested or owed at the end of the week, month, or year.
investopedia
1
33.25
20.1
0
10.35
23.7
10.38
31
24.49
Average Daily Rate (ADR)
The average daily rate (ADR) is a metric widely used in the hospitality industry to indicate the average revenue earned for an occupied room on a given day. The average daily rate is one of the key performance indicators (KPI) of the industry.
investopedia
1
41.19
12.9
0
8.99
11.3
9.48
15.75
15.11
Average Daily Trading Volume (ADTV)
Average daily trading volume (ADTV) is the average number of shares traded within a day in a given stock. Daily volume is how many shares are traded each day, but this can be averaged over a number of days to find the average daily volume. Average daily trading volume is an important metric because high or low trading volume attracts different types of traders and investors. Many traders and investors prefer higher average daily trading volume compared to low trading volume, because with high volume it is easier to get into and out positions. Low volume assets have fewer buyers and sellers, and therefore it may be harder to enter or exit at a desired price.
investopedia
1
47.93
12.3
11.2
10.04
12.5
8.33
12
10.66
Average Directional Index (ADX)
The average directional index (ADX) is a technical analysis indicator used by some traders to determine the strength of a trend.
investopedia
1
41.7
12.7
0
11.72
13.3
12.95
16.5
19.83
Average Life
The average life is the length of time the principal of a debt issue is expected to be outstanding. Average life does not take into account interest payments, but only principal payments made on the loan or security. In loans, mortgages, and bonds, the average life is the average period of time before the debt is repaid through amortization or sinking fund payments.
investopedia
1
50.16
11.5
14.6
10.27
12
8.94
14.5
13.48
Average Outstanding Balance
An average outstanding balance is the unpaid, interest-bearing balance of a loan or loan portfolio averaged over a period of time, usually one month. The average outstanding balance can refer to any term, installment, revolving, or credit card debt on which interest is charged. It may also be an average measure of a borrower’s total outstanding balances over a period of time.
investopedia
1
42
12.5
16.3
11.72
13.2
9.5
15.666667
14.73
Average Propensity to Consume
The average propensity to consume (APC) measures the percentage of income that is spent rather than saved. This may be calculated by a single individual who wants to know where the money is going or by an economist who wants to track the spending and saving habits of an entire nation.
investopedia
1
54.05
12.1
0
9.29
13
9.86
15.75
14.91
Average Return
The average return is the simple mathematical average of a series of returns generated over a specified period of time. An average return is calculated the same way that a simple average is calculated for any set of numbers. The numbers are added together into a single sum, then the sum is divided by the count of the numbers in the set.
investopedia
1
50.46
11.4
14.6
8.24
10
7.46
14.333333
12.8
Average Selling Price (ASP)
The term average selling price (ASP) refers to the price at which a certain class of good or service is typically sold. The average selling price is affected by the type of product and the product life cycle. The ASP is the average selling price of the product across multiple distribution channels, across a product category within a company, or even across the market as a whole.
investopedia
1
57.3
10.8
13
9.7
11.9
8.04
14.166667
12.5
Average True Range (ATR)
The average true range (ATR) is a technical analysis indicator, introduced by market technician J. Welles Wilder Jr. in his book New Concepts in Technical Trading Systems, that measures market volatility by decomposing the entire range of an asset price for that period.
investopedia
1
41.19
12.9
0
13.23
14.8
12.41
15.75
16.97
Axe
An axe (or "axe to grind") is the interest that a trader shows in buying or selling a security that is typically already on the books. If a trader holds a long position but has short-term concerns, that trader’s axe toward short-term put options may be significant. Likewise, if a trader has risk exposure to an increase in interest rates, they may have an axe to hedge against that risk.
investopedia
1
64.75
10
11.9
8.48
11.7
9.3
14
12.75
Baby Bond
A baby bond is a fixed income security that is issued in small-dollar denominations, with a par value of less than $1,000. The small denominations enhance the attraction of baby bonds to average retail investors.
investopedia
1
45.25
11.3
0
10.9
11.3
11.27
11.75
11.57
Baby Boomer
Baby boomer is a term used to describe a person who was born between 1946 and 1964. The baby boomer generation makes up a substantial portion of the world's population, especially in developed nations. It represents 21.19% of the population of the United States of America, as of 2019 figures.
investopedia
1
54.52
9.8
12.5
9.8
9.9
10.15
11
11.48
Back-End Ratio
The back-end ratio, also known as the debt-to-income ratio, is a ratio that indicates what portion of a person's monthly income goes toward paying debts. Total monthly debt includes expenses, such as mortgage payments (principal, interest, taxes, and insurance), credit card payments, child support, and other loan payments.
investopedia
1
38.66
13.8
0
14.45
17.7
11.08
15
13.77
Back Office
The back office is the portion of a company made up of administration and support personnel who are not client-facing. Back-office functions include settlements, clearances, record maintenance, regulatory compliance, accounting, and IT services. For example, a financial services firm is segmented into three parts: the front office (e.g., sales, marketing, and customer support), the middle office (risk management), and the back office (administrative and support services).
investopedia
1
32.22
14.2
16.3
16.65
18.9
10.95
16.333333
16.68
Back Stop
A back stop is the act of providing last-resort support or security in a securities offering for the unsubscribed portion of shares. When a company is trying to raise capital through an issuance —and wants to guarantee the amount received through the issue—it may get a back stop from an underwriter or a major shareholder, such as an investment bank, to buy any of its unsubscribed shares.
investopedia
1
45.93
15.2
0
10.92
18.1
9.54
23.25
18.77
Back-to-Back Letters of Credit
Back-to-back letters of credit consist of two letters of credit (LoCs) used together to finance a transaction. A back-to-back letter of credit is usually used in a transaction involving an intermediary between the buyer and seller, such as a broker, or when a seller must purchase the goods it will sell from a supplier as part of the sale to his buyer.
investopedia
1
40.01
15.4
0
9.7
16.3
8.74
20
15.63
Backdoor Roth IRA
A backdoor Roth IRA is not an official type of retirement account. Instead, it is an informal name for a complicated but IRS-sanctioned method for high-income taxpayers to fund a Roth, even if their incomes exceed the limits that the IRS allows for regular Roth contributions. Brokerages that offer both traditional IRAs and Roth IRAs provide assistance in pulling off this strategy, which basically involves converting a traditional IRA into the Roth variety.
investopedia
1
38.35
13.9
16.7
13.29
15.8
11.33
17.833333
17.39
Backflush Costing
Backflush costing is a product costing system generally used in a just-in-time (JIT) inventory system. In short, it is an accounting method that records the costs associated with producing a good or service only after they are produced, completed, or sold. Backflush costing is also commonly referred to as backflush accounting.
investopedia
1
45.76
11.1
12.5
12.99
12.8
9.74
11.166667
12.29
Backlog
A backlog is a buildup of work that needs to be completed. The term "backlog" has a number of uses in accounting and finance. It may, for example, refer to a company's sales orders waiting to be filled or a stack of financial paperwork, such as loan applications, that needs to be processed.
investopedia
1
61.97
9
11.9
7.6
8.7
9.88
11.166667
12.36
Backorder
A backorder is an order for a good or service that cannot be filled at the current time due to a lack of available supply. The item may not be held in the company's available inventory but could still be in production, or the company may need to still manufacture more of the product.
investopedia
1
60.99
11.5
0
7.38
12.2
8.48
16.5
14.5
Backtesting
Backtesting is the general method for seeing how well a strategy or model would have done ex-post. Backtesting assesses the viability of a trading strategy by discovering how it would play out using historical data. If backtesting works, traders and analysts may have the confidence to employ it going forward.
investopedia
1
46.06
11
14.6
12.12
11.5
9.83
12.333333
13.08
Backup Withholding
Backup withholding is a tax that is levied on investment income, at an established tax rate, as the investor withdraws it. For payments not subject to withholding, payers are required to withhold the tax. Backup withholding helps to ensure that government tax-collecting agencies, such as the Internal Revenue Service (IRS) or Canada Revenue Agency, will be able to receive income taxes owed to them from investors’ earnings.
investopedia
1
48.84
12
12.5
13.23
15
10.4
13.833333
11.91
Backward Integration
Backward integration is a form of vertical integration in which a company expands its role to fulfill tasks formerly completed by businesses up the supply chain. In other words, backward integration is when a company buys another company that supplies the products or services needed for production. For example, a company might buy their supplier of inventory or raw materials. Companies often complete backward integration by acquiring or merging with these other businesses, but they can also establish their own subsidiary to accomplish the task. Complete vertical integration occurs when a company owns every stage of the production process, from raw materials to finished goods/services.
investopedia
1
33.24
13.8
16.6
14.68
15.5
9.49
15.4
13.73
Backwardation
Backwardation is when the current price, or spot price, of an underlying asset is higher than prices trading in the futures market.
investopedia
1
57.61
10.7
0
10.91
13.1
10.47
13
12.44
Bad Credit
Bad credit refers to a person's history of failing to pay bills on time, and the likelihood that they will fail to make timely payments in the future. It is often reflected in a low credit score. Companies can also have bad credit based on their payment history and current financial situation.
investopedia
1
62.38
8.9
11.9
8.99
9.2
9.05
11
10.77
Bad Debt
Bad debt is an expense that a business incurs once the repayment of credit previously extended to a customer is estimated to be uncollectible. Bad debt is a contingency that must be accounted for by all businesses that extend credit to customers, as there is always a risk that payment will not be received.
investopedia
1
44.07
13.8
0
9.99
14.2
9.65
17.5
16.73
Bad Debt Expense
A bad debt expense is recognized when a receivable is no longer collectible because a customer is unable to fulfill their obligation to pay an outstanding debt due to bankruptcy or other financial problems. Companies that extend credit to their customers report bad debts as an allowance for doubtful accounts on the balance sheet, which is also known as a provision for credit losses.
investopedia
1
47.46
14.6
0
12.2
18.3
11.14
20
17.8
Bag Holder
A bag holder is an informal term used to describe an investor who holds a position in a security that decreases in value until it descends into worthlessness. In most cases, the bag holder stubbornly retains their holding for an extended period, during which time the value of the investment goes to zero.
investopedia
1
44.58
13.6
0
10.39
14.4
9.72
17.75
17.39
Bail Bond
A bail bond is an agreement by a criminal defendant to appear for trial or pay a sum of money set by the court. The bail bond is cosigned by a bail bondsman, who charges the defendant a fee in return for guaranteeing the payment.
investopedia
1
65.56
9.7
0
6.45
9.2
8.61
13.25
11.67
Bail-In
A bail-in provides relief to a financial institution on the brink of failure by requiring the cancellation of debts owed to creditors and depositors. A bail-in is the opposite of a bailout, which involves the rescue of a financial institution by external parties, typically governments, using taxpayers’ money for funding.
investopedia
1
29.18
15.4
0
14.1
17
12.46
19
18.8
Bailout
A bailout is when a business, an individual, or a government provides money and/or resources (also known as a capital injection) to a failing company. These actions help to prevent the consequences of that business's potential downfall which may include bankruptcy and default on its financial obligations.
investopedia
1
39.16
13.6
0
14.1
16.4
10.51
16.75
15.36
Bait and Switch
Bait and switch is a morally suspect sales tactic that lures customers in with specific claims about the quality or low prices on items that turn out to be unavailable in order to upsell them on a similar, pricier item. It is considered a form of retail sales fraud, though it takes place in other contexts. While many countries have laws against using bait and switch tactics, not all occurrences constitute fraud.
investopedia
1
64.04
10.3
11.9
10.22
13.1
10.97
14.333333
13.49
Balance of Trade (BOT)
Balance of trade (BOT) is the difference between the value of a country's exports and the value of a country's imports for a given period. Balance of trade is the largest component of a country's balance of payments (BOP). Sometimes the balance of trade between a country's goods and the balance of trade between its services are distinguished as two separate figures.
investopedia
1
58.92
10.2
10.5
10.5
12.3
7.97
12
10.22
Balance Sheet
A balance sheet is a financial statement that reports a company's assets, liabilities and shareholders' equity at a specific point in time, and provides a basis for computing rates of return and evaluating its capital structure. It is a financial statement that provides a snapshot of what a company owns and owes, as well as the amount invested by shareholders.
investopedia
1
32.57
16.2
0
11.91
17.4
10.65
21.5
18.67
Balanced Budget
A balanced budget is a situation in financial planning or the budgeting process where total expected revenues are equal to total planned spending. This term is most frequently applied to public sector (government) budgeting. A budget can also be considered balanced in hindsight after a full year's worth of revenues and expenses have been incurred and recorded.
investopedia
1
52.19
10.7
13
13.23
13.4
10.4
12.5
12.51
Balanced Fund
A balanced fund is a mutual fund that typically contains a component of stocks and bonds. A mutual fund is a basket of securities in which investors can purchase. Typically, balanced funds stick to a fixed asset allocation of stocks and bonds, such as 70% stocks and 30% bonds. Bonds are debt instruments that usually pay a stable, fixed rate of return.
investopedia
1
64.2
8.2
11.7
8.87
8.5
9.5
9
10.72
Balanced Investment Strategy
A balanced investment strategy combines asset classes in a portfolio in an attempt to balance risk and return. Typically, balanced portfolios are divided between stocks and bonds, either equally or with a slight tilt, such as 60% in stocks and 40% in bonds. Balanced portfolios may also maintain a small cash or money market component for liquidity purposes.
investopedia
1
43.43
12
13.6
12.01
12.7
11.13
13
13.93
Balanced Scorecard
The term balanced scorecard (BSC) refers to a strategic management performance metric used to identify and improve various internal business functions and their resulting external outcomes. Used to measure and provide feedback to organizations, balanced scorecards are common among companies in the United States, the United Kingdom, Japan, and Europe. Data collection is crucial to providing quantitative results as managers and executives gather and interpret the information. Company personnel can use this information to make better decisions for the future of their organizations.
investopedia
1
24.98
14.9
15.9
17.17
17.5
11.52
15.375
16.51
Balloon Loan
A balloon loan is a type of loan that does not fully amortize over its term. Since it is not fully amortized, a balloon payment is required at the end of the term to repay the remaining principal balance of the loan. Balloon loans can be attractive to short-term borrowers because they typically carry lower interest rates than loans with longer terms. However, the borrower must be aware of refinancing risks as there's a risk the loan may reset at a higher interest rate.
investopedia
1
58.62
10.3
12.2
9.17
11
9.19
13
12.21
Balloon Payment
A balloon payment is a large payment due at the end of a balloon loan, such as a mortgage, a commercial loan, or another type of amortized loan. It is considered similar to a bullet repayment.
investopedia
1
61.67
9.1
0
6.9
8.1
7.6
11.5
11.64
Ballpark Figure
A ballpark figure is a rough numerical estimate or approximation of the value of something that is otherwise unknown. Ballpark figures are commonly used by accountants, salespersons, and other professionals to estimate current or future results. A stockbroker could use a ballpark figure to estimate how much money a client might have at some point in the future, given a certain rate of growth. A salesperson could use a ballpark figure to estimate how long a product a customer was thinking about buying might be viable.
investopedia
1
49.65
11.7
13.4
11.72
13.2
8.37
14
12.79
Baltic Dry Index
The Baltic Dry Index (BDI) is a shipping and trade index created by the London-based Baltic Exchange. It measures changes in the cost of transporting various raw materials, such as coal and steel.
investopedia
1
63.19
8.5
0
10.21
10.2
10.2
10.75
11.45
Bancassurance
Bancassurance is an arrangement between a bank and an insurance company allowing the insurance company to sell its products to the bank's client base. This partnership arrangement can be profitable for both companies. Banks earn additional revenue by selling insurance products, and insurance companies expand their customer bases without increasing their sales force or paying agent and broker commissions.
investopedia
1
34.56
13.3
16.3
16.53
16.3
10.77
15.166667
13.98
Bandwagon Effect
The bandwagon effect is a psychological phenomenon in which people do something primarily because other people are doing it, regardless of their own beliefs, which they may ignore or override. This tendency of people to align their beliefs and behaviors with those of a group is also called a herd mentality. The term "bandwagon effect" originates from politics but has wide implications commonly seen in consumer behavior and investment activities. This phenomenon can be seen during bull markets and the growth of asset bubbles.
investopedia
1
41.7
12.7
14.9
13.05
14.1
9.75
14.75
15.54
Bank
A bank is a financial institution licensed to receive deposits and make loans. Banks may also provide financial services such as wealth management, currency exchange, and safe deposit boxes. There are several different kinds of banks including retail banks, commercial or corporate banks, and investment banks. In most countries, banks are regulated by the national government or central bank.
investopedia
1
47.99
10.2
13.8
14.2
12.7
9.72
10.875
12.7
Bank Bill Swap Rate (BBSW)
The Bank Bill Swap Rate (BBSW), or Bank Bill Swap Reference Rate, is a short-term interest rate used as a benchmark for the pricing of Australian dollar derivatives and securities—most notably, floating rate bonds.
investopedia
1
45.43
15.4
0
13.18
20.8
10.9
21
18.31
Bank Capital
Bank capital is the difference between a bank's assets and its liabilities, and it represents the net worth of the bank or its equity value to investors. The asset portion of a bank's capital includes cash, government securities, and interest-earning loans (e.g., mortgages, letters of credit, and inter-bank loans). The liabilities section of a bank's capital includes loan-loss reserves and any debt it owes. A bank's capital can be thought of as the margin to which creditors are covered if the bank would liquidate its assets.
investopedia
1
49.65
11.7
14.2
11.37
13.8
9.66
14.5
11.86