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sohomghosh
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FinRAD_Financial_Readability_Assessment_Dataset

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Consolidate
To consolidate (consolidation) is to combine assets, liabilities, and other financial items of two or more entities into one. In the context of financial accounting, the term consolidate often refers to the consolidation of financial statements wherein all subsidiaries report under the umbrella of a parent company. Consolidation also refers to the union of smaller companies into larger companies through mergers and acquisitions (M&A).
investopedia
1
24.48
15.1
16.3
15.72
16.8
9.87
16
13.52
Consolidated Omnibus Budget Reconciliation Act (COBRA)
The Consolidated Omnibus Budget Reconciliation Act (COBRA) is a landmark federal law, passed in 1985, that provides for continuing group health insurance coverage for some employees and their families after a job loss or other qualifying event.
investopedia
1
8.54
21.3
0
15.15
23.5
12.73
27.5
24.53
Consolidation
Consolidation in technical analysis refers to an asset oscillating between a well-defined pattern of trading levels. Consolidation is generally interpreted as market indecisiveness, which ends when the asset's price moves above or below the trading pattern. A consolidation pattern could be broken for several reasons, such as the release of materially important news or the triggering of a succession of limit orders.
investopedia
1
25.08
14.9
15.5
15.49
16
10.52
15
14.73
Construction Loan
A construction loan (also known as a “self-build loan") is a short-term loan used to finance the building of a home or another real estate project. The builder or home buyer takes out a construction loan to cover the costs of the project before obtaining long-term funding. Because they are considered relatively risky, construction loans usually have higher interest rates than traditional mortgage loans.
investopedia
1
58.32
10.4
13.6
13
14.6
9.63
14
12.9
Consumer Credit
Consumer credit is personal debt taken on to purchase goods and services. A credit card is one form of consumer credit.
investopedia
1
69.28
6.2
0
8.04
6
8.67
4.75
6.1
Consumer Discretionary
Consumer discretionary is a term for classifying goods and services that are considered non-essential by consumers, but desirable if their available income is sufficient to purchase them. Examples of consumer discretionary products can include durable goods, high-end apparel, entertainment, leisure activities, and automobiles.
investopedia
1
24.27
15.2
0
20.07
20.6
12.41
16.25
18.83
Consumer Goods
Consumer goods are products bought for consumption by the average consumer. Alternatively called final goods, consumer goods are the end result of production and manufacturing and are what a consumer will see stocked on the store shelf. Clothing, food, and jewelry are all examples of consumer goods. Basic or raw materials, such as copper, are not considered consumer goods because they must be transformed into usable products.
investopedia
1
54.42
9.8
11.7
13.05
12.5
8.71
10.625
12.09
Consumer Packaged Goods (CPG)
Consumer packaged goods (CPG) are items used daily by average consumers that require routine replacement or replenishment, such as food, beverages, clothes, tobacco, makeup, and household products.
investopedia
1
35.61
15
0
17.82
21.9
13.16
18.5
16.73
Consumer Surplus
Consumer surplus is an economic measurement of consumer benefits. A consumer surplus happens when the price that consumers pay for a product or service is less than the price they're willing to pay. It's a measure of the additional benefit that consumers receive because they're paying less for something than what they were willing to pay.
investopedia
1
60.95
9.4
10.5
11.6
11.9
7.67
11
11.05
Consumer Staples
The term consumer staples refers to a set of essential products used by consumers. This category includes things like foods and beverages, household goods, and hygiene products as well as alcohol and tobacco. These goods are those products that people are unable—or unwilling—to cut out of their budgets regardless of their financial situation.
investopedia
1
53.51
10.2
13
13.86
13.4
10.17
11.833333
12.36
Consumerism
Consumerism is the idea that increasing the consumption of goods and services purchased in the market is always a desirable goal and that a person's wellbeing and happiness depend fundamentally on obtaining consumer goods and material possessions. In an economic sense, it is related to the predominantly Keynesian idea that consumer spending is the key driver of the economy and that encouraging consumers to spend is a major policy goal. From this point of view, consumerism is a positive phenomenon that fuels economic growth.
investopedia
1
34.6
15.4
17.5
13.41
17.6
9.91
20.333333
19.3
Consumption Function
The consumption function, or Keynesian consumption function, is an economic formula that represents the functional relationship between total consumption and gross national income. It was introduced by British economist John Maynard Keynes, who argued the function could be used to track and predict total aggregate consumption expenditures.
investopedia
1
22.24
16
0
18.92
20
11.86
19.25
19.61
Contingency
A contingency is a potential occurrence of a negative event in the future, such as an economic recession, natural disaster, fraudulent activity, terrorist attack, or a pandemic. In 2020, businesses were hit with the coronavirus pandemic forcing many employees to have to work remotely. As a result, companies needed to implement a remote work strategy. However, for some businesses, working remotely wasn't an option, which led to the implementation of enhanced safety measures for employees and customers to prevent the spread of the virus.
investopedia
1
33.24
13.8
17.4
13.4
14.8
11.07
16.75
17.92
Contingent Asset
A contingent asset is a potential economic benefit that is dependent on future events out of a company’s control. Not knowing for certain whether these gains will materialize, or being able to determine their precise economic value, means these assets cannot be recorded on the balance sheet. However, they can be reported in the accompanying notes of financial statements, provided that certain conditions are met. A contingent asset is also known as a potential asset.
investopedia
1
43.93
11.8
14.9
12.88
13
10.04
13.625
14.45
Contingent Beneficiary
A contingent beneficiary is specified by an insurance contract holder or retirement account owner as the person or entity receiving proceeds if the primary beneficiary is deceased, unable to be located, or refuses the inheritance at the time the proceeds are to be paid. A contingent beneficiary is entitled to insurance proceeds or retirement assets only if certain predetermined conditions are met at the time of the insured's death, such as information found in a will.
investopedia
1
15.99
20.5
0
13.12
22.2
9.88
29
23.09
Contingent Convertible
Contingent convertibles (CoCos) are a debt instrument issued by European financial institutions. Contingent convertibles work in a fashion similar to traditional convertible bonds. They have a specific strike price that once breached, can convert the bond into equity or stock. The primary investors for CoCos are individual investors in Europe and Asia and private banks.
investopedia
1
40.55
11
14.2
14.9
12.7
11.79
10.625
14.97
Contingent Liability
A contingent liability is a liability that may occur depending on the outcome of an uncertain future event. A contingent liability is recorded if the contingency is likely and the amount of the liability can be reasonably estimated. The liability may be disclosed in a footnote on the financial statements unless both conditions are not met.
investopedia
1
27.11
14.1
15.5
12.01
12
9.36
14
13.91
Contingent Value Rights (CVR)
The term contingent value right (CVR) refers to a right often granted to shareholders of a company facing restructuring or a buyout. These rights ensure that the shareholders get certain benefits if a specific event occurs, usually within a specified time frame. These rights are similar to options because they frequently have an expiration date, beyond which the rights to the additional benefits will not apply. CVRs are usually related to the performance of a company's stock.
investopedia
1
51.89
10.8
15.2
12.76
13.2
10.13
14.125
14.99
Contra Account
A contra account is used in a general ledger to reduce the value of a related account when the two are netted together. A contra account's natural balance is the opposite of the associated account. If a debit is the natural balance recorded in the related account, the contra account records a credit. For example, the contra account for a fixed asset is accumulated depreciation.
investopedia
1
46.47
10.8
12.6
9.97
9.6
9.06
10.875
10.83
Contract For Differences (CFD)
A contract for differences (CFD) is an arrangement made in financial derivatives trading where the differences in the settlement between the open and closing trade prices are cash-settled. There is no delivery of physical goods or securities with CFDs.
investopedia
1
43.22
12.1
0
13.81
14.2
10.27
14.75
14.98
Contractionary Policy
Contractionary policy is a monetary measure referring either to a reduction in government spending—particularly deficit spending—or a reduction in the rate of monetary expansion by a central bank. It is a type of macroeconomic tool designed to combat rising inflation or other economic distortions created by central banks or government interventions. Contractionary policy is the polar opposite of expansionary policy.
investopedia
1
17.34
15.8
18.6
17.23
16.8
10.68
17.333333
18
Contrarian
Contrarian investing is an investment style in which investors purposefully go against prevailing market trends by selling when others are buying, and buying when most investors are selling.
investopedia
1
34.6
15.4
0
16.6
20.2
11.23
19
18.34
Contributed Capital
Contributed capital, also known as paid-in capital, is the cash and other assets that shareholders have given a company in exchange for stock. Investors make capital contributions when a company issues equity shares based on a price that shareholders are willing to pay for them. The total amount of contributed capital or paid-in-capital represents their stake or ownership in the company.
investopedia
1
42.41
12.4
16.3
13.34
14.2
8.01
15.5
12.05
Contribution Margin
The contribution margin can be stated on a gross or per-unit basis. It represents the incremental money generated for each product/unit sold after deducting the variable portion of the firm's costs.
investopedia
1
38.82
11.7
0
12.93
11.8
12.55
10.75
12.65
Controller
A controller is an individual who has responsibility for all accounting-related activities, including high-level accounting, managerial accounting, and finance activities, within a company. A financial controller typically reports to a firm's chief financial officer (CFO), although these two positions may be combined in smaller businesses. The duties of a controller include assisting with the preparation of the operating budgets, overseeing financial reporting and performing essential duties relating to payroll.
investopedia
1
5.83
18.2
19.9
19.73
20.9
12.1
20.166667
20.21
Conventional Mortgage
A conventional mortgage or conventional loan is any type of home buyer’s loan that is not offered or secured by a government entity. Instead, conventional mortgages are available through private lenders, such as banks, credit unions, and mortgage companies. However, some conventional mortgages can be guaranteed by two government-sponsored enterprises; the Federal National Mortgage Association (Fannie Mae) and the Federal Home Loan Mortgage Corporation (Freddie Mac).
investopedia
1
32.22
14.2
16.3
17.23
18.6
10.95
16.333333
14.25
Convertible Preferred Stock
Convertible preferred stocks are preferred shares that include an option for the holder to convert the shares into a fixed number of common shares after a predetermined date. Most convertible preferred stock is exchanged at the request of the shareholder, but sometimes there is a provision that allows the company, or issuer, to force the conversion. The value of a convertible preferred stock is ultimately based on the performance of the common stock.
investopedia
1
46.81
12.8
13.6
12.89
15.4
9.38
15.5
13.56
Cook the Books
Cook the books is a slang term for using accounting tricks to make a company's financial results look better than they really are. Typically, cooking the books involves manipulating financial data to inflate a company's revenue and deflate its expenses in order to pump up its earnings or profit.
investopedia
1
38.15
14
0
11.78
14.7
10.65
16.75
14.7
Copyright
Copyright refers to the legal right of the owner of intellectual property. In simpler terms, copyright is the right to copy. This means that the original creators of products and anyone they give authorization to are the only ones with the exclusive right to reproduce the work.
investopedia
1
64
8.2
11.2
10.55
9.7
9.12
8.833333
11.39
Core Competencies
Core competencies are the resources and capabilities that comprise the strategic advantages of a business. A modern management theory argues that a business must define, cultivate, and exploit its core competencies in order to succeed against the competition.
investopedia
1
35.27
13.1
0
16.01
15.6
11.23
13.5
14.97
Corporate Bond
A corporate bond is a type of debt security that is issued by a firm and sold to investors. The company gets the capital it needs and in return the investor is paid a pre-established number of interest payments at either a fixed or variable interest rate. When the bond expires, or "reaches maturity," the payments cease and the original investment is returned.
investopedia
1
58.62
10.3
13
9.52
11.4
10.69
13.5
12.84
Corporate Charter
A corporate charter, also known as a "charter" or "articles of incorporation," is a written document filed with the Secretary of State (or registrar in Canada) by the founders of a corporation. It details the major components of a company, such as its objectives, structure, and planned operations. If approved by the state, the company becomes a legal corporation.
investopedia
1
43.02
12.2
15
11.55
13
9.97
14.166667
14.66
Corporate Citizenship
Corporate citizenship involves the social responsibility of businesses and the extent to which they meet legal, ethical, and economic responsibilities, as established by shareholders.
investopedia
1
-3.65
19.7
0
20.72
22
13.38
21
24.6
Corporate Culture
Corporate culture refers to the beliefs and behaviors that determine how a company's employees and management interact and handle outside business transactions. Often, corporate culture is implied, not expressly defined, and develops organically over time from the cumulative traits of the people the company hires. A company's culture will be reflected in its dress code, business hours, office setup, employee benefits, turnover, hiring decisions, treatment of clients, client satisfaction, and every other aspect of operations.
investopedia
1
20.72
16.6
18.2
17.06
19.7
12.03
19.5
19.6
Corporate Finance
Corporate finance is the division of finance that deals with how corporations deal with funding sources, capital structuring, and investment decisions. Corporate finance is primarily concerned with maximizing shareholder value through long and short-term financial planning and the implementation of various strategies. Corporate finance activities range from capital investment decisions to investment banking.
investopedia
1
11.21
16.1
17.9
21.05
19.3
11.07
15.5
16.89
Corporate Governance
Corporate governance is the system of rules, practices, and processes by which a firm is directed and controlled. Corporate governance essentially involves balancing the interests of a company's many stakeholders, such as shareholders, senior management executives, customers, suppliers, financiers, the government, and the community.
investopedia
1
15.31
16.6
0
19.49
20.7
12.98
19.5
21.53
Corporate Hierarchy
The term corporate hierarchy refers to the arrangement and organization of individuals within a corporation according to power, status, and job function. In general, a hierarchy is any system or organization in which people or groups are ranked one above the other according to status or authority. While most corporations and businesses have hierarchies, they can also be part of any organization, including governments and any organized religion.
investopedia
1
23.05
15.7
17.9
14.92
16.4
9.87
18
17.9
Corporate Social Responsibility (CSR)
Corporate social responsibility (CSR) is a self-regulating business model that helps a company be socially accountable—to itself, its stakeholders, and the public. By practicing corporate social responsibility, also called corporate citizenship, companies can be conscious of the kind of impact they are having on all aspects of society, including economic, social, and environmental.
investopedia
1
-24.63
29.9
0
18.76
34.6
12.52
21.75
31.01
Corporate Tax
A corporate tax is a tax on the profits of a corporation. The taxes are paid on a company's taxable income, which includes revenue minus cost of goods sold (COGS), general and administrative (G&A) expenses, selling and marketing, research and development, depreciation, and other operating costs.
investopedia
1
31.21
14.6
0
13.41
16.2
11.64
16.5
17.03
Correction
In investing, a correction is a decline of 10% or more in the price of a security from its most recent peak. Corrections can happen to individual assets, like an individual stock or bond, or to an index measuring a group of assets.
investopedia
1
49.65
11.7
0
7.43
10
9.11
14.25
14.18
Correlation Coefficient
The correlation coefficient is a statistical measure of the strength of the relationship between the relative movements of two variables. The values range between -1.0 and 1.0. A calculated number greater than 1.0 or less than -1.0 means that there was an error in the correlation measurement. A correlation of -1.0 shows a perfect negative correlation, while a correlation of 1.0 shows a perfect positive correlation. A correlation of 0.0 shows no linear relationship between the movement of the two variables.
investopedia
1
46.57
10.8
13.3
12.12
11.7
8.73
11.3
10.92
Correspondent Bank
The term correspondent bank refers to a financial institution that provides services to another one—usually in another country. It acts as an intermediary or agent, facilitating wire transfers, conducting business transactions, accepting deposits, and gathering documents on behalf of another bank. Correspondent banks are most likely to be used by domestic banks to service transactions that either originate or are completed in foreign countries. Domestic banks generally use correspondent banks to gain access to foreign financial markets and to serve international clients without having to open branches abroad.
investopedia
1
23.77
15.4
17.1
17.06
17.9
10.29
17
16.07
Cost Accounting
Cost accounting is a form of managerial accounting that aims to capture a company's total cost of production by assessing the variable costs of each step of production as well as fixed costs, such as a lease expense.
investopedia
1
41.37
16.9
0
10.17
19.8
10.92
26
20.46
Cost and Freight (CFR)
Cost and freight (CFR) is a legal term used in foreign trade contracts. In a contract specifying that a sale is cost and freight, the seller is required to arrange for the carriage of goods by sea to a port of destination and provide the buyer with the documents necessary to obtain them from the carrier. With a cost and freight sale, the seller is not responsible for procuring marine insurance against the risk of loss or damage to the cargo during transit. Cost and freight is a term used strictly for cargo transported by sea or inland waterways.
investopedia
1
63.22
10.6
11.7
9.17
12.6
9.17
14.625
13.56
Cost Basis
Cost basis is the original value of an asset for tax purposes, usually the purchase price, adjusted for stock splits, dividends, and return of capital distributions. This value is used to determine the capital gain, which is equal to the difference between the asset's cost basis and the current market value. The term can also be used to describe the difference between the cash price and the futures price of a given commodity.
investopedia
1
46.81
12.8
14.6
10.68
13.8
8.09
16.166667
14.1
Cost-Benefit Analysis
A cost-benefit analysis is a systematic process that businesses use to analyze which decisions to make and which to forgo. The cost benefit analyst sums the potential rewards expected from a situation or action and then subtracts the total costs associated with taking that action. Some consultants or analysts also build models to assign a dollar value on intangible items, such as the benefits and costs associated with living in a certain town.
investopedia
1
29.89
15.1
16.7
12.6
15
10.47
17.833333
17.94
Cost of Capital
Cost of capital is the required return necessary to make a capital budgeting project, such as building a new factory, worthwhile. When analysts and investors discuss the cost of capital, they typically mean the weighted average of a firm's cost of debt and cost of equity blended together.
investopedia
1
47.12
12.7
0
11.55
14.3
9.76
17.5
14.6
Cost Control
Cost control is the practice of identifying and reducing business expenses to increase profits, and it starts with the budgeting process. A business owner compares the company's actual financial results with the budgeted expectations, and if actual costs are higher than planned, management has the information it needs to take action.
investopedia
1
37.13
14.4
0
14.74
17.6
12.33
18.75
18.83
Cost of Debt
The cost of debt is the effective interest rate a company pays on its debts. It’s the cost of debt, such as bonds and loans, among others. The cost of debt often refers to the before-tax cost of debt, which is the company's cost of debt before taking taxes into account. However, the difference in the cost of debt before and after taxes lies in the fact that interest expenses are deductible.
investopedia
1
70.13
8
11.7
7.54
8.6
7.82
11.25
9.42
Cost of Equity
The cost of equity is the return a company requires to decide if an investment meets capital return requirements. Firms often use it as a capital budgeting threshold for the required rate of return. A firm's cost of equity represents the compensation the market demands in exchange for owning the asset and bearing the risk of ownership. The traditional formula for the cost of equity is the dividend capitalization model and the capital asset pricing model (CAPM).
investopedia
1
43.43
12
14.9
11.49
12
9.72
13.875
13.43
Cost of Goods Sold (COGS)
Cost of goods sold (COGS) refers to the direct costs of producing the goods sold by a company. This amount includes the cost of the materials and labor directly used to create the good. It excludes indirect expenses, such as distribution costs and sales force costs.
investopedia
1
64.41
8.1
11.9
9.21
8.8
9.54
9
11.34
Cost, Insurance and Freight (CIF)
Cost, insurance, and freight (CIF) is an expense paid by a seller to cover the costs, insurance, and freight of a buyer's order while it is in transit. The goods are exported to a port named in the sales contract. Until the goods are fully loaded onto a transport ship, the seller bears the costs of any loss or damage to the product. Further, if the product requires additional customs duties, export paperwork, or inspections or rerouting, the seller must cover these expenses. Once the freight loads, the buyer becomes responsible for all other costs. CIF is similar but not the same as carriage and insurance paid to (CIP).
investopedia
1
61.46
9.2
10.5
8.93
10.1
9.17
8.833333
10.22
Cost of Labor
The cost of labor is the sum of all wages paid to employees, as well as the cost of employee benefits and payroll taxes paid by an employer. The cost of labor is broken into direct and indirect (overhead) costs. Direct costs include wages for the employees that produce a product, including workers on an assembly line, while indirect costs are associated with support labor, such as employees who maintain factory equipment.
investopedia
1
47.12
12.7
14.6
10.8
13.7
9.21
16
14.04
Cost of Living
The cost of living is the amount of money needed to cover basic expenses such as housing, food, taxes, and healthcare in a certain place and time period. The cost of living is often used to compare how expensive it is to live in one city versus another. The cost of living is tied to wages. If expenses are higher in a city, such as New York, for example, salary levels must be higher so that people can afford to live in that city.
investopedia
1
67.08
9.1
10.1
6.15
8.6
7.87
12
10.3
Cost-of-Living Adjustment (COLA)
A cost-of-living adjustment (COLA) is an increase made to Social Security and Supplemental Security Income to counteract the effects of inflation. Cost-of-living adjustments are typically equal to the percentage increase in the consumer price index for urban wage earners and clerical workers (CPI-W) for a specific period. So if someone received $10,000 in Social Security benefits last year and the COLA for this year is 4.1%, their benefits for this year would be $10,410. The COLA for 2021 is 1.3%, so that payment would rise to $10,130.
investopedia
1
42.04
14.6
15.9
12.2
17.8
11.06
19.5
17.12
Cost of Revenue
The term cost of revenue refers to the total cost of manufacturing and delivering a product or service to consumers. Cost of revenue information is found in a company's income statement. It is designed to represent the direct costs associated with the goods and services the company provides. The service industry often favors using the cost of revenue metric because it is a more comprehensive account of the various costs associated with selling a good or service.
investopedia
1
43.43
12
12.6
11.72
12
9.31
12.375
12.4
Cost Per Click (CPC)
Cost per click (CPC) is an online advertising revenue model that websites use to bill advertisers based on the number of times visitors click on a display ad attached to their sites.
investopedia
1
47.46
14.6
0
10.17
16.8
12.63
19
16.55
Cost Per Thousand (CPM)
Cost per thousand (CPM), also called cost per mille, is a marketing term used to denote the price of 1,000 advertisement impressions on one web page. If a website publisher charges $2.00 CPM, that means an advertiser must pay $2.00 for every 1,000 impressions of its ad. The "M" in CPM represents the word "mille," which is Latin for "thousands."
investopedia
1
68.1
8.7
11.9
8.53
11.2
10.16
12.333333
12
Cost-Plus Contract
A cost-plus contract is an agreement to reimburse a company for expenses incurred plus a specific amount of profit, usually stated as a percentage of the contract’s full price. These type of contracts are primarily used in construction where the buyer assumes some of the risk but also provides a degree of flexibility to the contractor. In such a case, the party drawing up the contract anticipates that the contractor will make good on his or her promises to deliver, and agrees to pay extra so that the contractor can make additional profit upon completion.
investopedia
1
39.3
15.7
16.7
11.33
17.5
10.03
21.5
18.57
Cost-Push
Cost-push inflation occurs when overall prices increase (inflation) due to increases in the cost of wages and raw materials. Higher costs of production can decrease the aggregate supply (the amount of total production) in the economy. Since the demand for goods hasn't changed, the price increases from production are passed onto consumers creating cost-push inflation.
investopedia
1
44.44
11.6
14.6
14.91
14.8
10.86
13.166667
12.41
Cost-Volume-Profit (CVP)
Cost-volume-profit (CVP) analysis is a method of cost accounting that looks at the impact that varying levels of costs and volume have on operating profit.
investopedia
1
54.56
11.9
0
12.94
16.3
12.46
16.5
14.8
Cottage Industry
A cottage industry is a small-scale, decentralized manufacturing business often operated out of a home rather than a purpose-built facility. Cottage industries are defined by the amount of investment required to start, as well as the number of people employed. They often focus on the production of labor-intensive goods but face a significant disadvantage when competing with factory-based manufacturers that mass-produce goods.
investopedia
1
25.08
14.9
15.9
16.19
16.9
10.52
15.333333
16.67
Counteroffer
A counteroffer is a response given to an initial offer. A counteroffer means the original offer was rejected and replaced with another one. The counteroffer gives the original offerer three options: accept the counteroffer, reject it, or make another offer.
investopedia
1
41.06
10.8
13.6
12.57
10.9
8.24
9
9.32
Counterparty Risk
Counterparty risk is the likelihood or probability that one of those involved in a transaction might default on its contractual obligation. Counterparty risk can exist in credit, investment, and trading transactions.
investopedia
1
30.36
12.9
0
16.47
14.6
11.54
12.25
16.52
Countertrade
Countertrade is a reciprocal form of international trade in which goods or services are exchanged for other goods or services rather than for hard currency. This type of international trade is more common in developing countries with limited foreign exchange or credit facilities. Countertrade can be classified into three broad categories: barter, counterpurchase, and offset.
investopedia
1
44.44
11.6
14.6
16.36
15.6
10
13.166667
14.59
Coupon Rate
A coupon rate is the nominal yield paid by a fixed-income security. It is the annual coupon payments paid by the issuer relative to the bond's face or par value.
investopedia
1
64.71
8
0
6.89
6.8
10.17
9
11.33
Covenant
In legal and financial terminology, a covenant is a promise in an indenture, or any other formal debt agreement, that certain activities will or will not be carried out or that certain thresholds will be met. Covenants in finance most often relate to terms in a financial contract, such as a loan document or bond issue stating the limits at which the borrower can further lend.
investopedia
1
46.44
15
0
10.28
17.4
10.54
20
16.84
Cover Letter
A cover letter is a written document commonly submitted with a job application outlining the applicant's credentials and interest in the open position. Since a cover letter is often one of only two documents sent to a potential employer, a well- or poorly-written letter can impact whether the applicant is called for an interview.
investopedia
1
27.15
16.2
0
12.25
16.3
10.24
21
21.17
Coverage Ratio
A coverage ratio, broadly, is a metric intended to measure a company's ability to service its debt and meet its financial obligations, such as interest payments or dividends. The higher the coverage ratio, the easier it should be to make interest payments on its debt or pay dividends. The trend of coverage ratios over time is also studied by analysts and investors to ascertain the change in a company's financial position.
investopedia
1
38.96
13.7
17.1
11.26
14
9.7
17.833333
16.24
Covered Interest Rate Parity
Covered interest rate parity refers to a theoretical condition in which the relationship between interest rates and the spot and forward currency values of two countries are in equilibrium. The covered interest rate parity situation means there is no opportunity for arbitrage using forward contracts, which often exists between countries with different interest rates.
investopedia
1
18.69
17.4
0
16.95
19.9
10.24
21
18.21
Creative Destruction
Creative destruction is the dismantling of long-standing practices in order to make way for innovation and is seen as a driving force of capitalism.
investopedia
1
38.66
13.8
0
12.77
15.1
10.75
17
16.27
Credit Analyst
A credit analyst is a financial professional who assesses the creditworthiness of securities, individuals, or companies. Credit analysts determine the likelihood that a borrower can repay their financial obligations by reviewing the borrower's financial and credit history and determining whether the state of the subject's financial health and the economic conditions are favorable to repayment.
investopedia
1
1.26
19.9
0
18.57
21.7
11.6
25.75
25.55
Credit Bureau
A credit bureau, also known in the U.S. as a credit reporting company or credit reporting agency, is an organization that collects and researches individual credit information and sells it to creditors for a fee, so they can make decisions about granting loans.
investopedia
1
19.37
21.2
0
12.32
24
12.01
30.5
23.71
Credit Card
A credit card is a thin rectangular piece of plastic or metal issued by a bank or financial services company, that allows cardholders to borrow funds with which to pay for goods and services with merchants that accept cards for payment. Credit cards impose the condition that cardholders pay back the borrowed money, plus any applicable interest, as well as any additional agreed-upon charges, either in full by the billing date or over time. An example of a credit card is the Chase Sapphire Reserve. (You can read our Chase Sapphire Reserve credit card review to get a good sense of all the various attributes of a credit card).
investopedia
1
43.09
16.3
14.1
10.51
19.3
9.2
20
17.82
Credit Card Balance
A credit card balance is the total amount of money that you owe to your credit card company. The balance changes based on when and how the card is used.
investopedia
1
74.87
10.3
0
6.92
13
7.76
7
12
Credit Card Dump
A credit card dump is a type of crime in which the criminal makes an unauthorized digital copy of a credit card. This type of crime has existed for decades, but it has seen wider public awareness in recent years due to the rising prevalence of credit card forgeries, identity theft, and other types of cybercrime.
investopedia
1
59.98
11.8
0
9.23
14.3
10.38
17
15.49
Credit Default Swap (CDS)
A credit default swap (CDS) is a financial derivative or contract that allows an investor to "swap" or offset his or her credit risk with that of another investor. For example, if a lender is worried that a borrower is going to default on a loan, the lender could use a CDS to offset or swap that risk.
investopedia
1
58.96
12.2
0
7.03
12.9
9.16
17
14.36
Credit Facility
A credit facility is a type of loan made in a business or corporate finance context. It allows the borrowing business to take out money over an extended period of time rather than reapplying for a loan each time it needs money. In effect, a credit facility lets a company take out an umbrella loan for generating capital over an extended period of time.
investopedia
1
49.86
11.6
15
8.65
10.6
8.39
15
12.9
Credit Limit
The term credit limit refers to the maximum amount of credit a financial institution extends to a client. A lending institution extends a credit limit on a credit card or a line of credit. Lenders usually set credit limits based on the information given by the credit-seeking applicant. A credit limit is a factor that affects consumers' credit scores and can impact their ability to obtain credit in the future.
investopedia
1
53.71
10.1
11.7
10.32
10.4
9.92
11
11
Credit Linked Note (CLN)
A credit-linked note (CLN) is a security with an embedded credit default swap permitting the issuer to shift specific credit risk to credit investors. Credit-linked notes are created through a special purpose vehicle (SPV), or trust, which is collateralized with AAA-rated securities. Investors buy credit-linked notes from a trust that pays a fixed or floating coupon during the life of the note. In return for accepting exposure to specified credit risks, investors who buy credit-linked notes typically earn a higher rate of return compared to other bonds.
investopedia
1
49.35
11.8
13
13.17
15.1
11.07
13.875
14.24
Credit Report
A credit report is a detailed breakdown of an individual's credit history prepared by a credit bureau. Credit bureaus collect financial information about individuals and create credit reports based on that information, and lenders use the reports along with other details to determine loan applicants' creditworthiness.
investopedia
1
22.75
15.8
0
16.95
18.1
11.3
16
15.29
Credit Score
A credit score is a number between 300–850 that depicts a consumer's creditworthiness. The higher the score, the better a borrower looks to potential lenders. A credit score is based on credit history: number of open accounts, total levels of debt, and repayment history, and other factors. Lenders use credit scores to evaluate the probability that an individual will repay loans in a timely manner. 
investopedia
1
46.27
10.9
11.7
11.42
11.1
10.44
10.5
10.84
Credit Spread
A credit spread is the difference in yield between a U.S. Treasury bond and another debt security of the same maturity but different credit quality. Credit spreads between U.S. Treasuries and other bond issuances are measured in basis points, with a 1% difference in yield equal to a spread of 100 basis points. As an example, a 10-year Treasury note with a yield of 5% and a 10-year corporate bond with a yield of 7% are said to have a credit spread of 200 basis points. Credit spreads are also referred to as "bond spreads" or "default spreads." Credit spread allows a comparison between a corporate bond and a risk-free alternative.
investopedia
1
63.8
8.3
10.6
8.81
8.8
8.69
8.833333
8.88
Credit Union
A credit union is a type of financial cooperative that provides traditional banking services. Ranging in size from small, volunteer-only operations to large entities with thousands of participants spanning the country, credit unions can be formed by large corporations, organizations, and other entities for their employees and members.
investopedia
1
21.74
16.2
0
17.24
19
12.06
17.5
17.93
Creditor
A creditor is an entity (person or institution) that extends credit by giving another entity permission to borrow money intended to be repaid in the future. A business that provides supplies or services to a company or individual and does not demand payment immediately is also considered a creditor, based on the fact that the client owes the business money for services already rendered.
investopedia
1
22.08
18.1
0
12.43
18.5
10.16
22
17.8
Creditworthiness
Creditworthiness is how a lender determines that you will default on your debt obligations, or how worthy you are to receive new credit. Your creditworthiness is what creditors look at before they approve any new credit to you.
investopedia
1
52.19
10.7
0
11.26
11.6
8.73
12
11.81
Cross Culture
Cross culture in the business world refers to a company's efforts to ensure that its people interact effectively with professionals from backgrounds different from their own. Like the adjective cross-cultural, it implies a recognition of national, regional, and ethnic differences in manners and methods and a desire to bridge them.
investopedia
1
37.64
14.2
0
15.03
17.7
10.88
18
18
Cross Elasticity of Demand
The cross elasticity of demand is an economic concept that measures the responsiveness in the quantity demanded of one good when the price for another good changes. Also called cross-price elasticity of demand, this measurement is calculated by taking the percentage change in the quantity demanded of one good and dividing it by the percentage change in the price of the other good.
investopedia
1
39.5
15.6
0
12.49
18.3
8.71
22.75
18.31
Cross-Sell
To cross-sell is to sell related or complementary products to a customer. Cross-selling is one of the most effective methods of marketing. In the financial services industry, examples of cross-selling include selling different types of investments or products to investors or tax preparation services to retirement planning clients. For instance, if a bank client has a mortgage, its sales team may try to cross-sell that client a personal line of credit or a savings product like a CD.
investopedia
1
51.68
10.9
13
12.3
13
10.07
12.75
13.44
Crowdfunding
Crowdfunding is the use of small amounts of capital from a large number of individuals to finance a new business venture. Crowdfunding makes use of the easy accessibility of vast networks of people through social media and crowdfunding websites to bring investors and entrepreneurs together, with the potential to increase entrepreneurship by expanding the pool of investors beyond the traditional circle of owners, relatives, and venture capitalists.
investopedia
1
29.01
17.5
0
16.2
22.4
10.72
23.25
18.77
Crowding Out Effect
The crowding out effect is an economic theory arguing that rising public sector spending drives down or even eliminates private sector spending.
investopedia
1
32.22
14.2
0
14.91
15.9
11.9
15
16.07
Crude Oil
Crude oil is a naturally occurring petroleum product composed of hydrocarbon deposits and other organic materials. A type of fossil fuel, crude oil is refined to produce usable products including gasoline, diesel, and various other forms of petrochemicals. It is a nonrenewable resource, which means that it can't be replaced naturally at the rate we consume it and is, therefore, a limited resource.
investopedia
1
33.24
13.8
14.6
13
14.4
11.45
14.5
15.38
Crypto Token
The term crypto token refers to a special virtual currency token or how cryptocurrencies are denominated. These tokens represent fungible and tradable assets or utilities that reside on their own blockchains. Crypto tokens are often used to fundraise for crowd sales, but they can also be used as a substitute for other things. These tokens are usually created, distributed, sold, and circulated through the standard initial coin offering (ICO) process, which involves a crowdfunding exercise to fund project development.
investopedia
1
42.92
12.2
14.6
14.45
14.9
11.61
13.875
16.02
Cryptocurrency
A cryptocurrency is a digital or virtual currency that is secured by cryptography, which makes it nearly impossible to counterfeit or double-spend. Many cryptocurrencies are decentralized networks based on blockchain technology—a distributed ledger enforced by a disparate network of computers. A defining feature of cryptocurrencies is that they are generally not issued by any central authority, rendering them theoretically immune to government interference or manipulation.
investopedia
1
15.61
16.5
18.2
19.03
19.3
12.24
17.833333
19.14
Cum Dividend
A stock is cum dividend, which means "with dividend," when a company has declared that there will be a dividend in the future but has not yet paid it out. A stock will trade cum dividend until the ex-dividend date. After that, the stock trades without its dividend rights. When the buyer receives the next dividend scheduled for distribution, the share is cum dividend.
investopedia
1
63.7
8.4
12.2
9.16
9.1
7.14
10.5
7.65
Cum Laude
Cum laude is Latin for "with praise" or "with honor" and represents an academic level of achievement. Educational institutions use the phrase to signify an academic degree that was awarded with honor.
investopedia
1
46.78
10.7
0
11.95
11.4
10.35
11
12.65
Cup and Handle
A cup and handle price pattern on a security's price chart is a technical indicator that resembles a cup with a handle, where the cup is in the shape of a "u" and the handle has a slight downward drift. The cup and handle is considered a bullish signal, with the right-hand side of the pattern typically experiencing lower trading volume. The pattern's formation may be as short as seven weeks or as long as 65 weeks.
investopedia
1
62.31
11
12.5
8.01
12.3
9.01
15.5
14.44
Currency Carry Trade
A currency carry trade is a strategy whereby a high-yielding currency funds the trade with a low-yielding currency. A trader using this strategy attempts to capture the difference between the rates, which can often be substantial, depending on the amount of leverage used.
investopedia
1
27.83
20.1
0
13.94
25.4
10.54
15.25
20.92
Currency Exchange
A currency exchange is a licensed business that allows customers to exchange one currency for another. Currency exchange of physical money (coins and paper bills) is usually done over a counter at a teller station, which can be found in various places such as airports, banks, hotels, and resorts. Currency exchanges make money by charging a nominal fee and through the bid-ask spread in a currency.
investopedia
1
57.61
10.7
13.6
11.26
13.5
9.27
14.333333
11.83
Currency Peg
A currency peg is a policy in which a national government sets a specific fixed exchange rate for its currency with a foreign currency or a basket of currencies. Pegging a currency stabilizes the exchange rate between countries. Doing so provides long-term predictability of exchange rates for business planning. However, a currency peg can be challenging to maintain and distort markets if it is too far removed from the natural market price.
investopedia
1
44.75
11.5
14.2
11.89
11.9
9.35
12.75
12.2