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sohomghosh
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FinRAD_Financial_Readability_Assessment_Dataset

Dataset card Data Studio Files Community
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Cash Ratio
The cash ratio is a measurement of a company's liquidity, specifically the ratio of a company's total cash and cash equivalents to its current liabilities. The metric calculates a company's ability to repay its short-term debt with cash or near-cash resources, such as easily marketable securities. This information is useful to creditors when they decide how much money, if any, they would be willing to loan a company.
investopedia
1
39.97
13.3
15.9
12.07
14.3
9.17
16.333333
16.14
Cash Surrender Value
The cash surrender value is the sum of money an insurance company pays to a policyholder or an annuity contract owner in the event that their policy is voluntarily terminated before its maturity or an insured event occurs. This cash value is the savings component of most permanent life insurance policies, particularly whole life insurance policies. It is also known as "cash value," "surrender value," and "policyholder's equity."
investopedia
1
31.51
14.5
16.7
13.23
15.3
9.17
17
16.73
Cash Value Life Insurance
Cash value life insurance is a form of permanent life insurance that features a cash value savings component. The policyholder can use the cash value for many purposes, such as a source of loans or cash or to pay policy premiums.
investopedia
1
50.67
11.3
0
9.46
10.9
8.5
14.25
15.03
Catalog of Federal Domestic Assistance (CFDA)
The Catalog of Federal Domestic Assistance (CFDA) is a compendium of assistance programs offered by various U.S. government agencies to the American public.
investopedia
1
14.29
17
0
15.79
17.7
13.02
20.5
19.63
Caveat Emptor
Caveat emptor is a Latin phrase that can be roughly translated in English to "let the buyer beware." While the phrase is sometimes used as a proverb in English, it is also sometimes used in legal contracts as a type of disclaimer. In many jurisdictions, it is the contract law principle that places the onus on the buyer to perform due diligence before making a purchase.
investopedia
1
66.07
9.5
8.8
8.99
11.4
9.75
12
10.62
Central Counterparty Clearing House (CCP)
A central counterparty clearing house (CCP) is an entity that helps facilitate trading in various European derivatives and equities markets. Typically operated by the major banks in each country, CCPs strive to introduce efficiency and stability into various financial markets. It reduces counterparty, operational, settlement, market, legal, and default risk for traders.
investopedia
1
11.62
15.9
16.7
16.99
16.3
13
14.333333
17.69
Central Limit Theorem (CLT)
In the study of probability theory, the central limit theorem (CLT) states that the distribution of sample approximates a normal distribution (also known as a “bell curve”) as the sample size becomes larger, assuming that all samples are identical in size, and regardless of the population distribution shape.
investopedia
1
5.84
24.4
0
14.29
28.3
11.61
35
26.7
Centrally Planned Economy
A centrally planned economy, also known as a command economy, is an economic system in which a central authority, such as a government, makes economic decisions regarding the manufacturing and the distribution of products. Centrally planned economies are different from market economies, in which such decisions are traditionally made by businesses and consumers.
investopedia
1
27.66
16
0
16.31
19.5
10.31
21.25
18.15
Certainty Equivalent
The certainty equivalent is a guaranteed return that someone would accept now, rather than taking a chance on a higher, but uncertain, return in the future. Put another way, the certainty equivalent is the guaranteed amount of cash that a person would consider as having the same amount of desirability as a risky asset.
investopedia
1
44.07
13.8
0
11.03
15.3
7.9
18.5
15.24
Certificate of Deposit (CD)
A certificate of deposit (CD) is a product offered by banks and credit unions that provides an interest rate premium in exchange for the customer agreeing to leave a lump-sum deposit untouched for a predetermined period of time. Almost all consumer financial institutions offer them, although it’s up to each bank which CD terms it wants to offer, how much higher the rate will be compared to the bank’s savings and money market products, and what penalties it applies for early withdrawal.
investopedia
1
38.32
18.1
0
11.97
22.6
11.06
24.5
20.3
Certificate of Insurance (COI)
A certificate of insurance (COI) is issued by an insurance company or broker. The COI verifies the existence of an insurance policy and summarizes the key aspects and conditions of the policy. For example, a standard COI lists the policyholder's name, policy effective date, the type of coverage, policy limits, and other important details of the policy.
investopedia
1
35.27
13.1
17.5
11.95
12.7
10.12
15.833333
15.32
Certificate of Origin (CO)
A certificate of origin (CO) is a document declaring in which country a commodity or good was manufactured. The certificate of origin contains information regarding the product, its destination, and the country of export. For example, a good may be marked "Made in the USA" or "Made in China".
investopedia
1
54.93
9.6
13
10.03
10.3
9.6
11.166667
13.05
Certified Financial Planner (CFP)
Certified Financial Planner (CFP) is a formal recognition of expertise in the areas of financial planning, taxes, insurance, estate planning, and retirement (such as with 401(k)s).
investopedia
1
28.17
15.8
0
15.15
19.6
14.64
20
19.63
Certified Information Systems Auditor (CISA)
Certified Information Systems Auditor (CISA) refers to a designation issued by the Information Systems Audit and Control Association (ISACA). The designation is the global standard for professionals who have a career in information systems, in particular, auditing, control, and security. CISA holders demonstrate to employers that they have the knowledge, technical skills, and proficiency to meet the dynamic challenges facing modern organizations.
investopedia
1
16.62
16.1
16.7
17.87
18.4
12.3
16
17.31
Certified Management Accountant (CMA)
Certified management accountant (CMA) is an accounting designation that signifies expertise in financial accounting and strategic management. The professionals who obtain this designation are colloquially known as CMAs and are qualified for a variety of roles ranging from financial controller to chief financial officer (CFO).
investopedia
1
14.8
16.8
0
18.74
19.4
11.77
20.25
19.67
Certified Public Accountant (CPA)
A certified public accountant (CPA) is a designation given by the American Institute of Certified Public Accountants (AICPA) to individuals that pass the Uniform CPA Examination and meet the education and experience requirements. The CPA designation helps enforce professional standards in the accounting industry. Other countries have certifications equivalent to the CPA designation, notably, the chartered accountant (CA) designation.
investopedia
1
9.18
16.9
18.2
18.91
18.6
11.04
16.833333
18.05
Ceteris Paribus
Ceteris paribus, literally "holding other things constant," is a Latin phrase that is commonly translated into English as "all else being equal." A dominant assumption in mainstream economic thinking, it acts as a shorthand indication of the effect of one economic variable on another, provided all other variables remain the same.
investopedia
1
37.13
14.4
0
13.81
17.3
11.4
17.75
16.47
Chairman
A chair is an executive elected by a company's board of directors who is responsible for presiding over board or committee meetings. A chair often sets the agenda and has significant sway as to how the board votes. The chair ensures that meetings run smoothly and remain orderly, and they work at achieving a consensus in board decisions.
investopedia
1
51.89
10.8
13.6
10.33
11
9.77
13
14.62
Channel Stuffing
Channel stuffing is a deceptive business practice used by a company to inflate its sales and earnings figures by deliberately sending retailers along its distribution channel more products than they are able to sell to the public. Channel stuffing typically would take place just before quarter-end or year-end so that management, fearful of bad consequences to their compensation, can "make their numbers."
investopedia
1
40.01
15.4
0
15.1
20.5
10.01
20
17.56
Chapter 11 Definition
Chapter 11 is a form of bankruptcy that involves a reorganization of a debtor’s business affairs, debts, and assets, and for that reason is known as "reorganization" bankruptcy.
investopedia
1
34.6
15.4
0
12.83
17.8
10.1
18
14.06
Chart of Accounts (COA)
A chart of accounts (COA) is an index of all the financial accounts in the general ledger of a company. In short, it is an organizational tool that provides a digestible breakdown of all the financial transactions that a company conducted during a specific accounting period, broken down into subcategories.
investopedia
1
37.64
14.2
0
12.6
15.7
9.61
18.5
16.4
Chartered Accountant (CA)
A chartered accountant (CA) is an international accounting designation granted to accounting professionals in many countries around the world, aside from the United States. In the United States, the equivalent to the CA designation is a certified public accountant (CPA).
investopedia
1
34.26
13.5
0
15.2
15.9
9.37
15
15
Chartered Financial Analyst (CFA)
A chartered financial analyst (CFA) is a globally-recognized professional designation given by the CFA Institute, (formerly the AIMR (Association for Investment Management and Research)), that measures and certifies the competence and integrity of financial analysts. Candidates are required to pass three levels of exams covering areas, such as accounting, economics, ethics, money management, and security analysis.
investopedia
1
0.76
20.1
0
18.86
23
13.77
25
26.2
Chartered Retirement Planning Counselor (CRPC)
A Chartered Retirement Planning Counselor (CRPC) is someone with a professional financial planning designation awarded by the College for Financial Planning. Individuals may earn the CRPC designation by completing a study program and passing a final multiple-choice examination. Successful applicants earn the right to use the CRPC designation with their names for two years, which can improve job opportunities, professional reputation, and pay. Every two years, CRPC professionals must complete 16 hours of continuing education and pay a small fee to continue using the designation.
investopedia
1
24.48
15.1
16.2
16.24
17
10.45
15.875
16.05
Chattel Mortgage
A chattel mortgage is a loan arrangement in which an item of the movable personal property acts as security for a loan. The movable property, or chattel, guarantees the loan, and the lender holds an interest in it. A chattel mortgage differs from a conventional mortgage in which the loan is secured by a lien on the real stationary property.
investopedia
1
59.64
9.9
13.6
9.69
10.9
9.1
13.333333
13.33
Cheapest to Deliver (CTD)
The term cheapest to deliver (CTD) refers to the cheapest security delivered in a futures contract to a long position to satisfy the contract specifications. It is relevant only for contracts that allow a variety of slightly different securities to be delivered. This is common in Treasury bond futures contracts, which typically specify that any treasury bond can be delivered so long as it is within a certain maturity range and has a certain coupon rate. The coupon rate is the rate of interest a bond issuer pays for the entire term of the security.
investopedia
1
47.32
12.6
14.9
10.62
13.2
9.64
16.125
14.99
Check
A check is a written, dated, and signed instrument that directs a bank to pay a specific sum of money to the bearer. The person or entity writing the check is known as the payor or drawer, while the person to whom the check is written is the payee. The drawee, on the other hand, is the bank on which the check is drawn.
investopedia
1
75.24
8.1
8.8
5.28
8.2
7.41
11.666667
10.4
Checking Account
A checking account is a deposit account held at a financial institution that allows withdrawals and deposits. Also called demand accounts or transactional accounts, checking accounts are very liquid and can be accessed using checks, automated teller machines, and electronic debits, among other methods. A checking account differs from other bank accounts in that it often allows for numerous withdrawals and unlimited deposits, whereas savings accounts sometimes limit both.
investopedia
1
31.21
14.6
11.9
16.54
17.9
10.5
13.833333
13.26
Checks and Balances
Checks and balances are various procedures set in place to reduce mistakes, prevent improper behavior, or decrease the risk of centralization of power. Checks and balances usually ensure that no one person or department has absolute control over decisions, clearly define the assigned duties, and force cooperation in completing tasks. The term is most commonly used in the context of government.
investopedia
1
42.41
12.4
15
14.21
14.8
11.89
14.5
15.99
Chi Square Statistic
A chi-square (χ2) statistic is a test that measures how a model compares to actual observed data. The data used in calculating a chi-square statistic must be random, raw, mutually exclusive, drawn from independent variables, and drawn from a large enough sample. For example, the results of tossing a fair coin meet these criteria.
investopedia
1
53.21
10.3
11.9
11.02
11.8
10.67
11.333333
12.39
Chief Executive Officer (CEO)
A chief executive officer (CEO) is the highest-ranking executive in a company, whose primary responsibilities include making major corporate decisions, managing the overall operations and resources of a company, acting as the main point of communication between the board of directors (the board) and corporate operations and being the public face of the company. A CEO is elected by the board and its shareholders.
investopedia
1
13.62
19.3
0
14.28
20.5
9.91
25
19.05
Chief Financial Officer (CFO)
A chief financial officer (CFO) is the senior executive responsible for managing the financial actions of a company. The CFO's duties include tracking cash flow and financial planning as well as analyzing the company's financial strengths and weaknesses and proposing corrective actions.
investopedia
1
24.78
15
0
15.84
16.7
11.45
17
16.02
Chief Operating Officer (COO)
The chief operating officer (COO) is a senior executive tasked with overseeing the day-to-day administrative and operational functions of a business. The COO typically reports directly to the chief executive officer (CEO) and is considered to be second in the chain of command.
investopedia
1
24.27
15.2
0
13.34
15.1
9.84
16.75
16.04
Chief Technology Officer (CTO)
A chief technology officer (CTO) is the executive in charge of an organization's technological needs as well as its research and development (R&D). Also known as a chief technical officer, this individual examines the short- and long-term needs of an organization and utilizes capital to make investments designed to help the organization reach its objectives. The CTO usually reports directly to a company's chief information officer (CIO), but may also report to the chief executive officer (CEO) of the firm.
investopedia
1
27.45
16.1
18.6
13.12
17.4
10.09
20.666667
18.18
Child Tax Credit
The child tax credit is a tax benefit granted to American taxpayers for each qualifying dependent child. Designed to help taxpayers support their families, this credit has been greatly expanded by the American Rescue Plan Act of 2021. It is estimated that the new rules will reduce by 45% the number of American children living in poverty.
investopedia
1
42.55
14.4
0
11.38
16.3
10.04
13.166667
16.31
Chinese Wall
The term Chinese wall, as it is used in the business world, describes a virtual barrier intended to block the exchange of information between departments if it might result in business activities that are ethically or legally questionable. In the United States, corporations, brokerage firms, investment banks, and retail banks have used Chinese walls to describe situations where there is a need to maintain confidentiality in order to prevent conflicts of interest.
investopedia
1
26.48
18.5
0
14.63
22.5
10.9
25
22.18
Churn Rate
The churn rate, also known as the rate of attrition or customer churn, is the rate at which customers stop doing business with an entity. It is most commonly expressed as the percentage of service subscribers who discontinue their subscriptions within a given time period. It is also the rate at which employees leave their jobs within a certain period. For a company to expand its clientele, its growth rate (measured by the number of new customers) must exceed its churn rate.
investopedia
1
59.13
10.1
12.2
10.15
11.6
8.31
12.75
12.1
Churning
Churning is the illegal and unethical practice by a broker of excessively trading assets in a client's account in order to generate commissions.
investopedia
1
31.21
14.6
0
13.52
15.3
12.33
16.5
17.9
Circular Flow Of Income
The circular flow model demonstrates how money moves through society. Money flows from producers to workers as wages and flows back to producers as payment for products. In short, an economy is an endless circular flow of money.
investopedia
1
58.58
8.2
11.2
10.37
8.6
9.25
7.333333
9.29
Classical Economics
Classical economics is a broad term that refers to the dominant school of thought for economics in the 18th and 19th centuries. Most consider Scottish economist Adam Smith the progenitor of classical economic theory. However, Spanish scholastics and French physiocrats made earlier contributions. Other notable contributors to classical economics include David Ricardo, Thomas Malthus, Anne Robert Jacques Turgot, John Stuart Mill, Jean-Baptiste Say, and Eugen Böhm von Bawerk.
investopedia
1
45.76
11.1
15.2
16.82
15.8
13.54
13
13.86
Clawback
A clawback is a contractual provision whereby money already paid to an employee must be returned to an employer or benefactor, sometimes with a penalty.
investopedia
1
37.64
14.2
0
12.48
15.4
10.56
17.5
18
Clayton Antitrust Act
The Clayton Antitrust Act is a piece of legislation passed by the U.S. Congress in 1914. The act defines unethical business practices, such as price-fixing and monopolies, and upholds various rights of labor. The Federal Trade Commission (FTC) and the Antitrust Division of the U.S. Department of Justice (DOJ) enforce the provisions of the Clayton Antitrust Act, which continue to affect American business practices today.
investopedia
1
49.82
9.5
12
12.51
11.1
11.08
7.9
11.35
Clearing
Clearing is the procedure by which financial trades settle; that is, the correct and timely transfer of funds to the seller and securities to the buyer. Often with clearing, a specialized organization acts as the intermediary and assumes the role of tacit buyer and seller to reconcile orders between transacting parties. Clearing is necessary for the matching of all buy and sell orders in the market. It provides smoother and more efficient markets as parties can make transfers to the clearing corporation rather than to each individual party with whom they transact.
investopedia
1
48.13
12.3
13
12.89
14.7
9.93
14.5
14.42
Close Position
Closing a position refers to executing a security transaction that is the exact opposite of an open position, thereby nullifying it and eliminating the initial exposure. Closing a long position in a security would entail selling it, while closing a short position in a security would involve buying it back. Taking offsetting positions in swaps is also very common to eliminate exposure prior to maturity.
investopedia
1
24.07
15.3
17.1
12.71
14.1
10.3
16.833333
16.06
Closed-End Fund
A closed-end fund is a portfolio of pooled assets that raises a fixed amount of capital through an initial public offering (IPO) and then lists shares for trade on a stock exchange. Other names for a closed-end fund include the "closed-end investment" and "closed-end mutual fund."
investopedia
1
65.05
9.9
0
11.26
14.2
10.27
14
12.68
Closed Economy
A closed economy is one that has no trading activity with outside economies. The closed economy is therefore entirely self-sufficient, which means no imports come into the country and no exports leave the country. The goal of a closed economy is to provide domestic consumers with everything they need from within the country's borders.
investopedia
1
61.67
9.1
12.5
12.82
12.8
9.21
11.666667
10.9
Cloud Computing
Cloud computing is the delivery of different services through the Internet. These resources include tools and applications like data storage, servers, databases, networking, and software.
investopedia
1
41.87
10.5
0
18.26
15.5
13.1
8.25
13
Chicago Board Options Exchange (CBOE)
Founded in 1973, the Cboe Options Exchange is the world's largest options exchange with contracts focusing on individual equities, indexes, and interest rates. Originally known as the Chicago Board Options Exchange (CBOE), the exchange changed its name in 2017 as part of a rebranding effort by its holding company, Cboe Global Markets. Traders refer to the exchange as the Cboe ("see-bo"). Cboe is also the originator of the Cboe Volatility Index (VIX) which is the most widely used and recognized proxy for market volatility.
investopedia
1
43.06
14.2
15
12.65
17.7
11.04
18.333333
15.96
Chicago Mercantile Exchange (CME)
The Chicago Mercantile Exchange (CME), colloquially known as the Chicago Merc, is an organized exchange for the trading of futures and options. The CME trades futures, and in most cases options, in the sectors of agriculture, energy, stock indices, foreign exchange, interest rates, metals, real estate, and even weather.
investopedia
1
46.61
12.8
0
13.7
17.1
11.3
15.25
14.7
Coase Theorem
The Coase Theorem is a legal and economic theory developed by economist Ronald Coase regarding property rights, which states that where there are complete competitive markets with no transaction costs and an efficient set of inputs and outputs, an optimal decision will be selected.
investopedia
1
18.36
21.6
0
14.7
26.1
13.71
35
29.42
Code of Ethics
A code of ethics is a guide of principles designed to help professionals conduct business honestly and with integrity. A code of ethics document may outline the mission and values of the business or organization, how professionals are supposed to approach problems, the ethical principles based on the organization's core values, and the standards to which the professional is held.
investopedia
1
32.57
16.2
0
13.94
18.9
10.65
20.5
18
Coefficient of Determination
The coefficient of determination is a statistical measurement that examines how differences in one variable can be explained by the difference in a second variable, when predicting the outcome of a given event. In other words, this coefficient, which is more commonly known as R-squared (or R2), assesses how strong the linear relationship is between two variables, and is heavily relied on by researchers when conducting trend analysis. To cite an example of its application, this coefficient may contemplate the following question: if a woman becomes pregnant on a certain day, what is the likelihood that she would deliver her baby on a particular date in the future? In this scenario, this metric aims to calculate the correlation between two related events: conception and birth.
investopedia
1
31.25
16.7
18
13.12
19.1
10.87
24
19.88
Coefficient of Variation (CV)
The coefficient of variation (CV) is a statistical measure of the dispersion of data points in a data series around the mean. The coefficient of variation represents the ratio of the standard deviation to the mean, and it is a useful statistic for comparing the degree of variation from one data series to another, even if the means are drastically different from one another.
investopedia
1
30.54
17
0
11.15
17.6
9.17
23
17.8
CoInsurance
Coinsurance is the amount, generally expressed as a fixed percentage, an insured must pay against a claim after the deductible is satisfied. In health insurance, a coinsurance provision is similar to a copayment provision, except copays require the insured to pay a set dollar amount at the time of the service. Some property insurance policies contain coinsurance provisions.
investopedia
1
33.58
15.8
0
14.63
19.1
10.25
14.333333
18.5
Collateral
The term collateral refers to an asset that a lender accepts as security for a loan. Collateral may take the form of real estate or other kinds of assets, depending on the purpose of the loan. The collateral acts as a form of protection for the lender. That is, if the borrower defaults on their loan payments, the lender can seize the collateral and sell it to recoup some or all of its losses.
investopedia
1
69.62
8.1
11.2
7.43
8.3
8.39
11.25
10.1
Collateralized Debt Obligation (CDO)
A collateralized debt obligation (CDO) is a complex structured finance product that is backed by a pool of loans and other assets and sold to institutional investors. A CDO is a particular type of derivative because, as its name implies, its value is derived from another underlying asset. These assets become the collateral if the loan defaults.
investopedia
1
52.19
10.7
12.5
11.72
12.2
10.67
12.166667
12.51
Collateralized Loan Obligation (CLO)
A collateralized loan obligation (CLO) is a single security backed by a pool of debt. The process of pooling assets into a marketable security is called securitization. Collateralized loan obligations (CLO) are often backed by corporate loans with low credit ratings or loans taken out by private equity firms to conduct leveraged buyouts. A collateralized loan obligation is similar to a collateralized mortgage obligation (CMO), except that the underlying debt is of a different type and character—a company loan instead of a mortgage.
investopedia
1
26.44
16.5
17.1
14.16
18.4
10.53
14.875
15.9
Collection Agency
A collection agency is a company used by lenders or creditors to recover funds that are past due, or from accounts that are in default. Often, a creditor will hire a collection agency after it has made multiple failed attempts to collect its receivables. A lender may outsource the debt-collection activity to a third party (the collection agency), or it may have an internal department or a debt-collection subsidiary that would handle the job.
investopedia
1
46.4
12.9
15.5
11.38
14.6
9.34
17
14.74
Combined Loan-To-Value Ratio (CLTV Ratio)
The combined loan-to-value (CLTV) ratio is the ratio of all secured loans on a property to the value of a property. Lenders use the CLTV ratio to determine a prospective home buyer's risk of default when more than one loan is used.
investopedia
1
45.77
17.3
0
9.01
21
10.23
12.5
18.7
Combined Ratio
The combined ratio, also called "the combined ratio after policyholder dividends ratio," is a measure of profitability used by an insurance company to gauge how well it is performing in its daily operations. The combined ratio is calculated by taking the sum of incurred losses and expenses and then dividing them by the earned premium.
investopedia
1
7.19
25.9
0
13.36
30.8
11.25
19.25
29.27
Command Economy
A command economy is a system where the government, rather than the free market, determines what goods should be produced, how much should be produced, and the price at which the goods are offered for sale. It also determines investments and incomes.
investopedia
1
67.08
9.1
0
10.73
12.5
7.69
13
11.26
Commerce
Commerce is the conduct of trade among economic agents. Generally, commerce refers to the exchange of goods, services, or something of value, between businesses or entities. From a broad perspective, nations are concerned with managing commerce in a way that enhances the well-being of citizens, by providing jobs and producing beneficial goods and services.
investopedia
1
44.75
11.5
14.1
14.09
14.2
10.09
12.666667
14.61
Commercial
Commercial relates to commerce or general business activity. In the investment field, the term commercial is used to refer to commercial trading or an entity engaged in business activities that are hedged by positions in the futures or options markets. Charities and non-profits, as well as government agencies usually operate on a non-commercial basis.
investopedia
1
36.28
12.7
15.9
14.09
13.9
10.96
14
13.87
Commercial Bank
The term commercial bank refers to a financial institution that accepts deposits, offers checking account services, makes various loans, and offers basic financial products like certificates of deposit (CDs) and savings accounts to individuals and small businesses. A commercial bank is where most people do their banking.
investopedia
1
39.16
13.6
0
16.19
18
11.52
16.25
15.36
Commercial Loan
A commercial loan is a debt-based funding arrangement between a business and a financial institution such as a bank. It is typically used to fund major capital expenditures and/or cover operational costs that the company may otherwise be unable to afford. Expensive upfront costs and regulatory hurdles often prevent small businesses from having direct access to bond and equity markets for financing. This means that, not unlike individual consumers, smaller businesses must rely on other lending products, such as lines of credit, unsecured loans or term loans.
investopedia
1
32.43
14.2
15.2
13.87
15.3
11.25
15.375
15.16
Commercial Mortgage-Backed Security (CMBS)
Commercial mortgage-backed securities (CMBS) are fixed-income investment products that are backed by mortgages on commercial properties rather than residential real estate. CMBS can provide liquidity to real estate investors and commercial lenders alike.
investopedia
1
29.35
13.3
0
20.41
18.5
12.11
13.25
13.87
Commercial Paper
Commercial paper is a commonly used type of unsecured, short-term debt instrument issued by corporations, typically used for the financing of payroll, accounts payable and inventories, and meeting other short-term liabilities. Maturities on commercial paper typically last several days, and rarely range longer than 270 days. Commercial paper is usually issued at a discount from face value and reflects prevailing market interest rates.
investopedia
1
14.12
19.1
0
17.13
22.5
11.97
24.25
20.85
Commercial Real Estate
Commercial real estate (CRE) is property that is used exclusively for business-related purposes or to provide a workspace rather than as a living space, which would instead constitute residential real estate. Most often, commercial real estate is leased to tenants to conduct income-generating activities. This broad category of real estate can include everything from from a single storefront to a huge shopping center.
investopedia
1
33.24
13.8
14.6
14.97
15.9
9.44
14.5
14.75
Commercialization
Commercialization is the process of bringing new products or services to market. The broader act of commercialization entails production, distribution, marketing, sales, customer support, and other key functions critical to achieving the commercial success of the new product or service.
investopedia
1
34.26
13.5
0
17.69
17.8
11.73
13.5
14
Commingled Fund
A commingled fund is a portfolio consisting of assets from several accounts that are blended together. Commingled funds exist to reduce the costs of managing the constituent accounts separately.
investopedia
1
39.84
11.3
0
14.96
12.8
11.98
11.25
12.7
Commission
A commission is a service charge assessed by a broker or investment advisor for providing investment advice or handling purchases and sales of securities for a client.
investopedia
1
35.61
15
0
13.12
16.7
11.99
20.5
19.69
Commodity
A commodity is a basic good used in commerce that is interchangeable with other goods of the same type. Commodities are most often used as inputs in the production of other goods or services. The quality of a given commodity may differ slightly, but it is essentially uniform across producers.
investopedia
1
54.52
9.8
12.5
10.26
9.9
8.89
11
12.28
Commodity Futures Contract
A commodity futures contract is an agreement to buy or sell a predetermined amount of a commodity at a specific price on a specific date in the future. Commodity futures can be used to hedge or protect an investment position or to bet on the directional move of the underlying asset.
investopedia
1
45.59
13.2
0
9.29
12.8
8.93
17.75
15.69
Commodity Trading Advisor (CTA)
A commodity trading advisor (CTA) is an individual or firm that provides individualized advice regarding the buying and selling of futures contracts, options on futures, or certain foreign exchange contracts. Commodity trading advisors require a commodity trading advisor (CTA) registration as mandated by the National Futures Association, the self-regulatory organization for the industry.
investopedia
1
-6.19
20.7
0
18.92
21.9
12.4
21.25
20.41
Common Equity Tier 1 (CET1)
Common Equity Tier 1 (CET1) is a component of Tier 1 capital that is mostly common stock held by a bank or other financial institution. It is a capital measure introduced in 2014 as a precautionary means to protect the economy from a financial crisis. It is expected that all banks should meet the minimum required CET1 ratio of 4.5% by 2019.
investopedia
1
58.92
10.2
14.6
8.65
10.5
10.01
14.333333
14.09
Common Law
Common law is a body of unwritten laws based on legal precedents established by the courts. Common law influences the decision-making process in unusual cases where the outcome cannot be determined based on existing statutes or written rules of law. The U.S. common-law system evolved from a British tradition that spread to North America during the 17th- and 18th-century colonial period. Common law is also practiced in Australia, Canada, Hong Kong, India, New Zealand, and the United Kingdom.
investopedia
1
45.09
13.4
14.6
13.23
17
12.21
12.75
15.53
Common Size Financial Statement
A common size financial statement displays items as a percentage of a common base figure, total sales revenue, for example. This type of financial statement allows for easy analysis between companies, or between periods, for the same company. However, if the companies use different accounting methods, any comparison may not be accurate.
investopedia
1
37
12.4
15.5
13.45
13.2
10.26
13.333333
13.84
Common Size Income Statement
A common size income statement is an income statement in which each line item is expressed as a percentage of the value of revenue or sales. It is used for vertical analysis, in which each line item in a financial statement is represented as a percentage of a base figure within the statement.
investopedia
1
53.04
12.4
0
9.06
13.3
8.53
16.25
14.37
Common Stock
Common stock is a security that represents ownership in a corporation. Holders of common stock elect the board of directors and vote on corporate policies. This form of equity ownership typically yields higher rates of return long term. However, in the event of liquidation, common shareholders have rights to a company's assets only after bondholders, preferred shareholders, and other debtholders are paid in full. Common stock is reported in the stockholder's equity section of a company's balance sheet.
investopedia
1
47.18
10.6
14.3
13.51
12.3
10.08
11.6
13.42
Community Reinvestment Act (CRA)
The Community Reinvestment Act (CRA) is a federal law enacted in 1977 to encourage depository institutions to meet the credit needs of low- and moderate-income neighborhoods. The CRA requires federal regulators to assess how well each bank fulfills its obligations to these communities. This score is used to evaluate applications for future approval of bank mergers, charters, acquisitions, branch openings, and deposit facilities.
investopedia
1
33.24
13.8
16.7
15.84
16.8
11.7
16.166667
18.56
Comparable Company Analysis (CCA)
A comparable company analysis (CCA) is a process used to evaluate the value of a company using the metrics of other businesses of similar size in the same industry. Comparable company analysis operates under the assumption that similar companies will have similar valuation multiples, such as EV/EBITDA. Analysts compile a list of available statistics for the companies being reviewed and calculate the valuation multiples in order to compare them.
investopedia
1
22.75
15.8
19.3
14.39
16
10.04
19.5
17.32
Comparative Advantage
Comparative advantage is an economy's ability to produce a particular good or service at a lower opportunity cost than its trading partners. A comparative advantage gives a company the ability to sell goods and services at a lower price than its competitors and realize stronger sales margins.
investopedia
1
30.7
14.8
0
13.12
15.1
10.51
17.75
16.21
Comparative Market Analysis
A comparative market analysis (CMA) is an estimate of a home's value based on recently sold, similar properties in the immediate area. Real estate agents and brokers create CMA reports to help sellers set listing prices for their homes and, less commonly, to help buyers make competitive offers. Individuals can perform their own comparative market analysis by researching comparable properties (known as "comps") on real estate listing sites, such as realtor.com.
investopedia
1
30.5
14.9
16.3
13.99
16.5
11.93
17.166667
16.8
Compensatory Damages
Compensatory damages are money awarded to a plaintiff to compensate for damages, injury, or another incurred loss. Compensatory damages are awarded in civil court cases where loss has occurred as a result of the negligence or unlawful conduct of another party.
investopedia
1
33.75
13.6
0
13.29
14.1
10.05
13.75
12.1
Competitive Intelligence
Competitive intelligence, sometimes referred to as corporate intelligence, refers to the ability to gather, analyze, and use information collected on competitors, customers, and other market factors that contribute to a business's competitive advantage. Competitive intelligence is important because it helps businesses understand their competitive environment and the opportunities and challenges it presents. Businesses analyze the information to create effective and efficient business practices.
investopedia
1
-0.61
18.6
19.6
22.04
21.8
10.94
18.833333
17.92
Competitive Advantage
Competitive advantage refers to factors that allow a company to produce goods or services better or more cheaply than its rivals. These factors allow the productive entity to generate more sales or superior margins compared to its market rivals.
investopedia
1
43.22
12.1
0
13.23
13.3
10.68
13.25
13.95
Complement
A complementary good or service is an item used in conjunction with another good or service. Usually, the complementary good has little to no value when consumed alone, but when combined with another good or service, it adds to the overall value of the offering. A product can be considered a complement when it shares a beneficial relationship with another product offering, for example, an iPhone and the apps used with it.
investopedia
1
47.12
12.7
15.5
10.91
13.7
8.77
16.666667
14.6
Compliance Officer
A compliance officer is an employee of a company that ensures the firm is in compliance with its outside regulatory and legal requirements as well as internal policies and bylaws. The chief compliance officer is usually the head of a firm's compliance department.
investopedia
1
32.73
14
0
12.13
13.5
9.48
17.25
15.11
Compound Annual Growth Rate (CAGR)
Compound annual growth rate (CAGR) is the rate of return that would be required for an investment to grow from its beginning balance to its ending balance, assuming the profits were reinvested at the end of each year of the investment’s life span.
investopedia
1
36.29
18.9
0
10.69
22.5
10.18
27.5
21.85
Compound Interest
Compound interest (or compounding interest) is the interest on a loan or deposit calculated based on both the initial principal and the accumulated interest from previous periods. Thought to have originated in 17th-century Italy, compound interest can be thought of as "interest on interest," and will make a sum grow at a faster rate than simple interest, which is calculated only on the principal amount.
investopedia
1
30.03
17.1
0
12.95
19.6
8.89
25.25
18.54
Compounding
Compounding is the process in which an asset's earnings, from either capital gains or interest, are reinvested to generate additional earnings over time. This growth, calculated using exponential functions, occurs because the investment will generate earnings from both its initial principal and the accumulated earnings from preceding periods. Compounding, therefore, differs from linear growth, where only the principal earns interest each period.
investopedia
1
25.08
14.9
17.1
18.27
18.6
11.28
16.333333
16.67
Comprehensive Income
Comprehensive income is the variation in a company's net assets from non-owner sources during a specific period. Comprehensive income includes net income and unrealized income, such as unrealized gains or losses on hedge/derivative financial instruments and foreign currency transaction gains or losses. Comprehensive income provides a holistic view of a company's income not fully captured on the income statement.
investopedia
1
26.1
14.5
15.9
17.06
16.9
10.77
14.833333
15.34
Comps
The term comps, short for comparables, carries different meanings depending on the industry and context, but generally entails a comparison of financial metrics and other factors to quantify performance or determine valuation.
investopedia
1
5.16
20.5
0
17.94
23.3
13.61
27
25.3
Conditional Probability
Conditional probability is defined as the likelihood of an event or outcome occurring, based on the occurrence of a previous event or outcome. Conditional probability is calculated by multiplying the probability of the preceding event by the updated probability of the succeeding, or conditional, event.
investopedia
1
6.34
18
0
15.73
16.9
10.02
19.25
18.78
Conditional Value at Risk (CVaR)
Conditional Value at Risk (CVaR), also known as the expected shortfall, is a risk assessment measure that quantifies the amount of tail risk an investment portfolio has. CVaR is derived by taking a weighted average of the “extreme” losses in the tail of the distribution of possible returns, beyond the value at risk (VaR) cutoff point. Conditional value at risk is used in portfolio optimization for effective risk management.
investopedia
1
39.67
13.4
15.5
12.36
14.6
9.81
16.166667
15.58
Confidence Interval
A confidence interval, in statistics, refers to the probability that a population parameter will fall between a set of values for a certain proportion of times.
investopedia
1
28.17
15.8
0
12.48
16
11
20
21.17
Conflict of Interest
A conflict of interest occurs when an entity or individual becomes unreliable because of a clash between personal (or self-serving) interests and professional duties or responsibilities. Such a conflict occurs when a company or person has a vested interest—such as money, status, knowledge, relationships, or reputation—which puts into question whether their actions, judgment, and/or decision-making can be unbiased. When such a situation arises, the party is usually asked to remove themselves, and it is often legally required of them.
investopedia
1
19.4
17.1
16.7
15.61
19.1
11.34
18.833333
17.61
Conflict Theory
Conflict theory, first purported by Karl Marx, is a theory that society is in a state of perpetual conflict because of competition for limited resources. Conflict theory holds that social order is maintained by domination and power, rather than by consensus and conformity. According to conflict theory, those with wealth and power try to hold on to it by any means possible, chiefly by suppressing the poor and powerless. A basic premise of conflict theory is that individuals and groups within society will work to try to maximize their own wealth and power.
investopedia
1
47.83
12.4
15.9
11.84
14
9.21
16.625
15.34
Conglomerate
A conglomerate is a corporation that is made up of a number of different, sometimes unrelated businesses. In a conglomerate, one company owns a controlling stake in a number of smaller companies all of whom conduct business separately and independently.
investopedia
1
25.8
14.6
0
13.17
13.8
9.37
15.5
16
Consignment
Consignment is an arrangement in which goods are left in the possession of an authorized third party to sell. Typically, the consignor receives a percentage of the revenue from the sale (sometimes a very large percentage) in the form of commission.
investopedia
1
59.13
10.1
0
11.43
12.7
8.5
14.25
15.03