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sohomghosh
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FinRAD_Financial_Readability_Assessment_Dataset

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terms
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Current Account
The current account records a nation's transactions with the rest of the world—specifically its net trade in goods and services, its net earnings on cross-border investments, and its net transfer payments—over a defined period of time, such as a year or a quarter. According to Trading Economics, the quarter two 2019 current account of the United States was $-128.2 billion.
investopedia
1
49.49
13.8
0
13.07
18.6
10.39
18.5
16
Current Account Deficit
The current account deficit is a measurement of a country’s trade where the value of the goods and services it imports exceeds the value of the products it exports. The current account includes net income, such as interest and dividends, and transfers, such as foreign aid, although these components make up only a small percentage of the total current account. The current account represents a country’s foreign transactions and, like the capital account, is a component of a country’s balance of payments (BOP).
investopedia
1
51.82
12.9
13
12.6
17
9.58
16.833333
14.94
Current Assets
Current assets represent all the assets of a company that are expected to be conveniently sold, consumed, used, or exhausted through standard business operations with one year. Current assets appear on a company's balance sheet, one of the required financial statements that must be completed each year.
investopedia
1
39.16
13.6
0
13.87
16.1
9.84
16.25
16.21
Current Liabilities
Current liabilities are a company's short-term financial obligations that are due within one year or within a normal operating cycle. An operating cycle, also referred to as the cash conversion cycle, is the time it takes a company to purchase inventory and convert it to cash from sales. An example of a current liability is money owed to suppliers in the form of accounts payable.
investopedia
1
30.03
17.1
0
11.15
17.9
10.59
14.833333
19.15
Current Ratio
The current ratio is a liquidity ratio that measures a company's ability to pay short-term obligations or those due within one year. It tells investors and analysts how a company can maximize the current assets on its balance sheet to satisfy its current debt and other payables.
investopedia
1
47.62
12.5
0
11.26
13.7
10.51
15.75
15.36
Current Yield
Current yield is an investment's annual income (interest or dividends) divided by the current price of the security. This measure examines the current price of a bond, rather than looking at its face value. Current yield represents the return an investor would expect to earn, if the owner purchased the bond and held it for a year. However, current yield is not the actual return an investor receives if he holds a bond until maturity.
investopedia
1
52.39
10.6
12.6
9.92
10.7
8.36
12.125
12.85
CUSIP Number
CUSIP refers to the Committee on Uniform Securities Identification Procedures which oversees the entire CUSIP system. The CUSIP number is a unique identification number assigned to all stocks and registered bonds in the United States and Canada, and it is used to create a concrete distinction between securities that are traded on public markets. These numbers are used to help facilitate trades and settlements by providing a constant identifier to help distinguish the securities within a trade. Each trade and the corresponding CUSIP number are recorded to facilitate the tracking of actions and activities.
investopedia
1
39.16
13.6
14.9
14.86
16.4
10.51
16
14.93
Custodial Account
The term custodial account generally refers to a savings account at a financial institution, mutual fund company, or brokerage firm that an adult controls for a minor (a person under the age of 18 or 21 years, depending on the laws of the state of residence). Approval from the custodian is mandatory for the account to conduct transactions, such as buying or selling securities.
investopedia
1
30.54
17
0
11.21
17.8
11.64
22.5
20.3
Custodian
A custodian or custodian bank is a financial institution that holds customers' securities for safekeeping to prevent them from being stolen or lost. The custodian may hold stocks or other assets in electronic or physical form.
investopedia
1
36.28
12.7
0
12.7
12.6
10.23
13.5
14.98
Customer
A customer is an individual or business that purchases another company's goods or services. Customers are important because they drive revenues; without them, businesses cannot continue to exist. All businesses compete with other companies to attract customers, either by aggressively advertising their products, by lowering prices to expand their customer bases or developing unique products and experiences that customers love, think Apple, Tesla, Google or TikTok.
investopedia
1
32.22
14.2
15.5
17.17
18.3
10.71
15.666667
15.47
Customer Relationship Management (CRM)
Customer relationship management (CRM) refers to the principles, practices, and guidelines that an organization follows when interacting with its customers. From the organization's point of view, this entire relationship encompasses direct interactions with customers, such as sales and service-related processes, forecasting, and the analysis of customer trends and behaviors. Ultimately, CRM serves to enhance the customer's overall experience.
investopedia
1
18.05
15.5
16.3
20.13
19.8
12.22
15
18.06
Customer Service
Customer service is the direct one-on-one interaction between a consumer making a purchase and a representative of the company that is selling it. Most retailers see this direct interaction as a critical factor in ensuring buyer satisfaction and encouraging repeat business.
investopedia
1
4.48
22.8
0
16.26
26.1
10.29
14.75
23.23
Customer to Customer (C2C)
Customer to customer (C2C) is a business model whereby customers can trade with each other, typically in an online environment. Two implementations of C2C markets are auctions and classified advertisements. C2C marketing has soared in popularity with the arrival of the Internet and companies such as eBay, Etsy, and Craigslist.
investopedia
1
37.64
14.2
0
14.8
17.6
11.51
11.333333
17.2
Cyclical Industry
A cyclical industry is a type of industry that is sensitive to the business cycle, such that revenues generally are higher in periods of economic prosperity and expansion and are lower in periods of economic downturn and contraction. Companies in cyclical industries can deal with this type of volatility by implementing employee layoffs and cuts to compensate during bad times and paying bonuses and hiring en masse in good times.
investopedia
1
27.49
18.1
0
13.12
20.5
11.91
26
22
Cyclical Stocks
A cyclical stock is a stock that's price is affected by macroeconomic or systematic changes in the overall economy. Cyclical stocks are known for following the cycles of an economy through expansion, peak, recession, and recovery. Most cyclical stocks involve companies that sell consumer discretionary items that consumers buy more during a booming economy but spend less on during a recession.
investopedia
1
50.87
11.2
15
13.92
14.6
9.56
14.5
14.02
Cyclical Unemployment
Cyclical unemployment is the component of overall unemployment that results directly from cycles of economic upturn and downturn. Unemployment typically rises during recessions and declines during economic expansions. Moderating cyclical unemployment during recessions is a major motivation behind the study of economics and the goal of the various policy tools that governments employ to stimulate the economy.
investopedia
1
9.89
16.6
17.9
18.56
17.4
11.5
16.166667
18.13
DAGMAR
DAGMAR (defining advertising goals for measured advertising results) is a marketing model used to establish clear objectives for an advertising campaign and measure its success. The DAGMAR model was introduced by Russell Colley in a 1961 report to the Association of National Advertisers and was expanded upon in 1995 by Solomon Dutka.
investopedia
1
28.17
15.8
0
14.34
17.4
11.91
18.5
17.32
Dark Cloud Cover
Dark Cloud Cover is a bearish reversal candlestick pattern where a down candle (typically black or red) opens above the close of the prior up candle (typically white or green), and then closes below the midpoint of the up candle.
investopedia
1
39.34
17.7
0
9.99
20.9
8.78
24
18
Dark Pool
A dark pool is a privately organized financial forum or exchange for trading securities. Dark pools allow institutional investors to trade without exposure until after the trade has been executed and reported. Dark pools are a type of alternative trading system (ATS) that give certain investors the opportunity to place large orders and make trades without publicly revealing their intentions during the search for a buyer or seller.
investopedia
1
39.97
13.3
14.6
14.22
15.6
10.34
15.333333
16.14
Dark Web
The dark web refers to encrypted online content that is not indexed by conventional search engines. Sometimes, the dark web is also called the dark net. The dark web is a part of the deep web, which just refers to websites that do not appear on search engines. Most deep web content consists of private files hosted on Dropbox and its competitors or subscriber-only databases rather than anything illegal.
investopedia
1
70.84
7.7
9.5
10.15
10.2
8.61
8.875
9.24
Darvas Box Theory
Darvas box theory is a trading strategy developed by Nicolas Darvas that targets stocks using highs and volume as key indicators.
investopedia
1
33.24
13.8
0
12.53
13.5
13.7
14.5
16.02
Data Analytics
Data analytics is the science of analyzing raw data in order to make conclusions about that information. Many of the techniques and processes of data analytics have been automated into mechanical processes and algorithms that work over raw data for human consumption.
investopedia
1
24.78
15
0
13.63
14.4
9.57
16
16.97
Data Mining
Data mining is a process used by companies to turn raw data into useful information. By using software to look for patterns in large batches of data, businesses can learn more about their customers to develop more effective marketing strategies, increase sales and decrease costs. Data mining depends on effective data collection, warehousing, and computer processing.
investopedia
1
44.03
11.8
14.1
14.5
14.3
11.33
13
14.62
Data Smoothing
Data smoothing is done by using an algorithm to remove noise from a data set. This allows important patterns to more clearly stand out.
investopedia
1
67.76
6.8
0
8.4
6.6
8.84
6
6.47
Data Warehousing
Data warehousing is the secure electronic storage of information by a business or other organization. The goal of data warehousing is to create a trove of historical data that can be retrieved and analyzed to provide useful insight into the organization's operations.
investopedia
1
24.78
15
0
13.52
14.4
10.69
15
16.02
Data Universal Numbering System (DUNS) Number
A data universal numbering system or DUNS number is a unique, nine-digit series of numerals that identifies a business. Dun & Bradstreet (D&B) creates the number, which generates a business profile in its database and provides a company's name, phone number, address, number of workers and line of business, along with other relevant corporate information.
investopedia
1
35.61
15
0
13.93
18.4
11.99
18.25
17.47
David Ricardo
David Ricardo (1772–1823) was a classical economist best known for his theory on wages and profit, the labor theory of value, the theory of comparative advantage, and the theory of rents. David Ricardo and several other economists also simultaneously and independently discovered the law of diminishing marginal returns. His most well-known work is Principles of Political Economy and Taxation (1817).
investopedia
1
17.34
15.8
18.2
14.74
15.4
11.21
17
18.67
David Tepper
David Tepper is a legendary investor who specializes in distressed debt and manages one of the most successful hedge fund firms of all time. David Tepper’s worth is approximately $13 billion, according to Forbes 2020 The World’s Billionaires List.
investopedia
1
60.14
9.7
0
13.63
13.9
13.11
12.25
12.93
DAX Stock Index
The DAX—also known as the Deutscher Aktien Index—is a stock index that represents 30 of the largest and most liquid German companies that trade on the Frankfurt Exchange. The prices used to calculate the DAX Index come through Xetra, an electronic trading system. A free-float methodology is used to calculate the index weightings along with a measure of the average trading volume.
investopedia
1
58.92
10.2
11.9
12.3
13.3
10.01
12.666667
12.15
Day-Count Convention
A day-count convention is the system used on debt securities, such as bonds or swaps, to calculate the amount of accrued interest or the present value when the next coupon payment is less than a full coupon period away.
investopedia
1
48.81
16.1
0
9.64
19.9
10.02
24.5
20.73
Day Order
A day order is a stipulation placed on an order to a broker to execute a trade at a specific price that expires at the end of the trading day if it is not completed. A day order can be a limit order to buy or sell a security, but its duration is limited to the remainder of that trading day.
investopedia
1
57.44
12.8
0
5
11.7
8.51
19.25
17.45
Day Trader
A day trader is a type of trader who executes a relatively large volume of short and long trades to capitalize on intraday market price action. The goal is to profit from very short-term price movements. Day traders can also use leverage to amplify returns, which can also amplify losses.
investopedia
1
62.98
8.6
11.2
10.03
9.8
9.52
10.333333
10.68
Days Payable Outstanding
Days payable outstanding (DPO) is a financial ratio that indicates the average time (in days) that a company takes to pay its bills and invoices to its trade creditors, which may include suppliers, vendors, or financiers. The ratio is typically calculated on a quarterly or annual basis, and indicates how well the company’s cash outflows are being managed.
investopedia
1
33.58
15.8
0
12.31
17.4
11.61
21.5
19.88
Days Sales of Inventory (DSI)
The days sales of inventory (DSI) is a financial ratio that indicates the average time in days that a company takes to turn its inventory, including goods that are a work in progress, into sales.
investopedia
1
44.41
15.8
0
9.18
17.7
10.34
24.5
19.71
Days Sales Outstanding
Days sales outstanding (DSO) is a measure of the average number of days that it takes a company to collect payment for a sale. DSO is often determined on a monthly, quarterly, or annual basis.
investopedia
1
62.17
8.9
0
7.6
8.6
9.92
11.75
12.71
Days Working Capital
Days working capital describes how many days it takes for a company to convert its working capital into revenue. The more days a company has of working capital, the more time it takes to convert that working capital into sales. The higher the days working capital number the less efficient a company is.
investopedia
1
53.51
10.2
13
9.45
9.7
7.2
11.833333
7.83
What Is the De Minimis Tax Rule?
The de minimis tax rule sets the threshold at which a discount bond should be taxed as a capital gain rather than as ordinary income. The rule states that a discount that is less than a quarter-point per full year between its time of acquisition and its maturity is too small to be considered a market discount for tax purposes. Instead, the accretion from the purchase price to the par value should be treated as a capital gain, if it is held for more than one year.
investopedia
1
58.96
12.2
13
8.31
13.7
8.16
17.5
14.36
Dead Cat Bounce
A dead cat bounce is a temporary, short-lived recovery of asset prices from a prolonged decline or a bear market that is followed by the continuation of the downtrend. Frequently, downtrends are interrupted by brief periods of recovery—or small rallies—during which prices temporarily rise.
investopedia
1
40.69
13.1
0
14.62
16
10.83
15.5
15.16
What Is Deadweight Loss Of Taxation?
The term deadweight loss of taxation refers to the measurement of loss caused by the imposition of a new tax. This results from a new tax that is more than what is normally paid to the government's taxing authority. This theory suggests that imposing a new tax or raising an old one can backfire, resulting in insufficient or no gains in government revenues due to the decline in demand for the goods or services being taxed. A deadweight loss, therefore, disrupts the balance between supply and demand. English economist Alfred Marshall is widely credited as the originator of deadweight loss analysis.
investopedia
1
50.97
11.2
13
11.08
12.1
10.11
12.8
13.62
Deadweight Loss
A deadweight loss is a cost to society created by market inefficiency, which occurs when supply and demand are out of equilibrium. Mainly used in economics, deadweight loss can be applied to any deficiency caused by an inefficient allocation of resources.
investopedia
1
33.75
13.6
0
12.59
13.5
10.82
14.25
16
Dealer
Dealers are people or firms who buy and sell securities for their own account, whether through a broker or otherwise. A dealer acts as a principal in trading for its own account, as opposed to a broker who acts as an agent who executes orders on behalf of its clients.
investopedia
1
63.02
10.7
0
7.96
11.7
9.3
14.5
12.4
Dealer Market
A dealer market is a financial market mechanism wherein multiple dealers post prices at which they will buy or sell a specific security or instrument. In a dealer market, a dealer – who is designated as a “market maker” – provides liquidity and transparency by electronically displaying the prices at which it is willing to make a market in a security, indicating both the price at which it will buy the security (the “bid” price) and the price at which it will sell the security (the “offer” price). Bonds and foreign exchanges trade primarily in dealer markets, while stock trading on the Nasdaq is a prime example of an equity dealer market.
investopedia
1
33.62
17.8
17.1
10.46
19.7
9.43
22
20.28
Death Benefit
A death benefit is a payout to the beneficiary of a life insurance policy, annuity, or pension when the insured or annuitant dies. For life insurance policies, death benefits are not subject to income tax and named beneficiaries ordinarily receive the death benefit as a lump-sum payment.
investopedia
1
30.7
14.8
0
12.25
14.7
9.51
17.25
17.06
Death Cross
The death cross is a technical chart pattern indicating the potential for a major sell-off. The death cross appears on a chart when a stock’s short-term moving average crosses below its long-term moving average. Typically, the most common moving averages used in this pattern are the 50-day and 200-day moving averages.
investopedia
1
45.76
11.1
12.5
12.12
12
8.5
11.166667
11.51
Death Taxes
Death taxes are taxes imposed by the federal and/or state government on someone's estate upon their death. These taxes are levied on the beneficiary who receives the property in the deceased's will or the estate which pays the tax before transferring the inherited property.
investopedia
1
40.69
13.1
0
12.76
14.5
9.39
14.5
13.35
Debenture
A debenture is a type of bond or other debt instrument that is unsecured by collateral. Since debentures have no collateral backing, they must rely on the creditworthiness and reputation of the issuer for support. Both corporations and governments frequently issue debentures to raise capital or funds.
investopedia
1
47.08
10.6
13.6
13.51
12.1
10.8
11.166667
13.09
Debit Balance
The debit balance in a margin account is the total amount of money owed by the customer to a broker or other lender for funds borrowed to purchase securities. The debit balance is the amount of cash the customer must have in the account following the execution of a security purchase order so that the transaction can be settled properly.
investopedia
1
41.03
15
0
10.11
15.5
9.34
18
15.33
Debit Card
A debit card is a payment card that deducts money directly from a consumer’s checking account when it is used. Also called “check cards” or "bank cards," they can be used to buy goods or services; or to get cash from an automated teller machine or a merchant who'll let you add an extra amount onto a purchase.
investopedia
1
67.42
11.1
0
7.9
13.6
8.61
15.5
12.98
Debit Note
A debit note is a document used by a vendor to inform the buyer of current debt obligations, or a document created by a buyer when returning goods received on credit. The debit note can provide information regarding an upcoming invoice or serve as a reminder for funds currently due. For returned items, the note will include the total anticipated credit, an inventory of the returned items, and the reason for their return.
investopedia
1
46.81
12.8
14.1
10.45
13.4
10.47
15.833333
15.2
Debt
Debt is something, usually money, borrowed by one party from another. Debt is used by many corporations and individuals to make large purchases that they could not afford under normal circumstances. A debt arrangement gives the borrowing party permission to borrow money under the condition that it is to be paid back at a later date, usually with interest.
investopedia
1
43.02
12.2
14.6
11.55
12.3
8.9
13.833333
14.66
Debt Collector
A debt collector is a company or agency that is in the business of recovering money owed on delinquent accounts. Many debt collectors are hired by companies to which money is owed by debtors, operating for a fee or for a percentage of the total amount collected. Some debt collectors are debt buyers; these companies purchase debt at a fraction of its face value and then attempt to recover the full amount of the debt.
investopedia
1
54.56
11.9
14.1
9.29
12.7
9.3
16.166667
14.27
Debt Consolidation
Debt consolidation refers to the act of taking out a new loan to pay off other liabilities and consumer debts. Multiple debts are combined into a single, larger debt, such as a loan, usually with more favorable payoff terms—a lower interest rate, lower monthly payment, or both. Debt consolidation can be used as a tool to deal with student loan debt, credit card debt, and other liabilities.
investopedia
1
48.84
12
12.5
10.39
12.7
8.98
13.833333
12.5
Debt/EBITDA Ratio
Debt/EBITDA—earnings before interest, taxes, depreciation, and amortization—is a ratio measuring the amount of income generated and available to pay down debt before covering interest, taxes, depreciation, and amortization expenses. Debt/EBITDA measures a company's ability to pay off its incurred debt. A high ratio result could indicate a company has a too-heavy debt load.
investopedia
1
28.13
13.7
15.9
16.35
16.1
10.17
13.833333
14.63
Debt/Equity Swap
A debt/equity swap is a transaction in which the obligations or debts of a company or individual are exchanged for something of value, namely, equity. In the case of a publicly-traded company, this generally entails an exchange of bonds for stock. The value of the stocks and bonds being exchanged is typically determined by the market at the time of the swap.
investopedia
1
50.46
11.4
13.6
9.92
11.6
8.99
13.666667
12.8
Debt Financing
Debt financing occurs when a firm raises money for working capital or capital expenditures by selling debt instruments to individuals and/or institutional investors. In return for lending the money, the individuals or institutions become creditors and receive a promise that the principal and interest on the debt will be repaid. The other way to raise capital in debt markets is to issue shares of stock in a public offering; this is called equity financing.
investopedia
1
29.48
15.3
16.3
12.83
15.5
9.98
17.666667
15.83
Debt Fund
A debt fund is an investment pool, such as a mutual fund or exchange-traded fund, in which the core holdings comprise fixed income investments. A debt fund may invest in short-term or long-term bonds, securitized products, money market instruments or floating rate debt. On average, the fee ratios on debt funds are lower than those attached to equity funds because the overall management costs are lower.
investopedia
1
57.61
10.7
13
12.24
14.3
10.95
14
13.65
Debt Instrument
A debt instrument is a tool an entity can utilize to raise capital. It is a documented, binding obligation that provides funds to an entity in return for a promise from the entity to repay a lender or investor in accordance with terms of a contract. Debt instrument contracts include detailed provisions on the deal such as collateral involved, the rate of interest, the schedule for interest payments, and the timeframe to maturity if applicable.
investopedia
1
37.64
14.2
15.9
11.32
14.5
10.35
17.5
15.33
Debt Issue
A debt issue refers to a financial obligation that allows the issuer to raise funds by promising to repay the lender at a certain point in the future and in accordance with the terms of the contract. A debt issue is a fixed corporate or government obligation such as a bond or debenture. Debt issues also include notes, certificates, mortgages, leases, or other agreements between the issuer or borrower, and the lender.
investopedia
1
55.58
11.5
12.5
10.51
13.4
10.53
14.666667
12.93
Debt Overhang
Debt overhang refers to a debt burden so large that an entity cannot take on additional debt to finance future projects. This includes entities that are profitable enough to be able to reduce indebtedness over time. A debt overhang serves to dissuade current investment, since all earnings from new projects would only go to existing debt holders, leaving little incentive and ability for the entity to attempt to dig itself out of the hole.
investopedia
1
54.86
11.7
13
11.49
14.3
9.98
15.333333
14.2
Debt Ratio
The debt ratio is a financial ratio that measures the extent of a company’s leverage. The debt ratio is defined as the ratio of total debt to total assets, expressed as a decimal or percentage. It can be interpreted as the proportion of a company’s assets that are financed by debt.
investopedia
1
54.22
9.9
11.9
8.35
8.5
9.43
10.833333
11.51
Debt Restructuring
Debt restructuring is a process used by companies, individuals, and even countries to avoid the risk of defaulting on their existing debts, such as by negotiating lower interest rates. Debt restructuring provides a less expensive alternative to bankruptcy when a debtor is in financial turmoil, and it can work to the benefit of both borrower and lender.
investopedia
1
34.09
15.6
0
12.71
17.5
11.98
21.25
20.52
Debt Security
A debt security is a debt instrument that can be bought or sold between two parties and has basic terms defined, such as the notional amount (the amount borrowed), interest rate, and maturity and renewal date.
investopedia
1
43.4
16.2
0
10.4
19.3
10.69
24
21.07
Debt Service
Debt service is the cash that is required to cover the repayment of interest and principal on a debt for a particular period. If an individual is taking out a mortgage or a student loan, the borrower needs to calculate the annual or monthly debt service required on each loan. In the same way, companies must meet debt service requirements for loans and bonds issued to the public. The ability to service debt is a factor when a company needs to raise additional capital to operate the business.
investopedia
1
49.15
11.9
14.6
9.23
11.4
9.03
15
15.16
Debt-Service Coverage Ratio (DSCR)
The debt-service coverage ratio applies to corporate, government, and personal finance. In the context of corporate finance, the debt-service coverage ratio (DSCR) is a measurement of a firm's available cash flow to pay current debt obligations. The DSCR shows investors whether a company has enough income to pay its debts.
investopedia
1
54.52
9.8
14.1
13.05
12.8
10.15
12
10.68
Debt-to-Capital Ratio
The debt-to-capital ratio is a measurement of a company's financial leverage. The debt-to-capital ratio is calculated by taking the company's interest-bearing debt, both short- and long-term liabilities and dividing it by the total capital. Total capital is all interest-bearing debt plus shareholders' equity, which may include items such as common stock, preferred stock, and minority interest.
investopedia
1
18.65
15.3
16.7
16.19
16.6
10.2
15
14.62
Debt-to-Equity Ratio (D/E)
The debt-to-equity (D/E) ratio is used to evaluate a company's financial leverage and is calculated by dividing a company’s total liabilities by its shareholder equity.
investopedia
1
12.26
17.8
0
14.8
18.2
14.35
22.5
24.4
Debt-to-GDP Ratio
The debt-to-GDP ratio is the metric comparing a country's public debt to its gross domestic product (GDP). By comparing what a country owes with what it produces, the debt-to-GDP ratio reliably indicates that particular country’s ability to pay back its debts. Often expressed as a percentage, this ratio can also be interpreted as the number of years needed to pay back debt, if GDP is dedicated entirely to debt repayment.
investopedia
1
47.83
12.4
14.6
11.44
14.2
10.43
15.666667
15.61
Debt-to-Income Ratio (DTI)
The debt-to-income (DTI) ratio is the percentage of your gross monthly income that goes to paying your monthly debt payments and is used by lenders to determine your borrowing risk.
investopedia
1
49.49
13.8
0
11.73
17.4
11.44
19
16
Debtor
A debtor is a company or individual who owes money. If the debt is in the form of a loan from a financial institution, the debtor is referred to as a borrower, and if the debt is in the form of securities—such as bonds—the debtor is referred to as an issuer. Legally, someone who files a voluntary petition to declare bankruptcy is also considered a debtor.
investopedia
1
57.61
10.7
13.6
7.83
10.4
9.03
14.333333
14.25
Debtor in Possession (DIP)
A debtor in possession (DIP) is a person or corporation that has filed for Chapter 11 bankruptcy protection but still holds property to which creditors have a legal claim under a lien or other security interest. A DIP may continue to do business using those assets. However, it is required to seek court approval for any actions that fall outside the scope of regular business activities. The DIP must also keep precise financial records, insure any property, and file appropriate tax returns.
investopedia
1
50.67
11.3
14.2
11.2
12.5
10.62
14
14.54
Debtor-in-Possession Financing (DIP Financing)
Debtor-in-possession (DIP) financing is a special kind of financing meant for companies that are in bankruptcy. Only companies that have filed for bankruptcy protection under Chapter 11 are allowed to access DIP financing, which usually happens at the start of a filing. DIP financing is used to facilitate the reorganization of a debtor-in-possession (the status of a company that has filed for bankruptcy) by allowing it to raise capital to fund its operations as its bankruptcy case runs its course. DIP financing is unique from other financing methods in that it usually has priority over existing debt, equity, and other claims.
investopedia
1
28.81
17.6
19.9
13.12
20.3
9.84
19
18.63
Decentralized Applications (dApps)
Decentralized applications (dApps) are digital applications or programs that exist and run on a blockchain or P2P network of computers instead of a single computer, and are outside the purview and control of a single authority.
investopedia
1
26.48
18.5
0
13.76
21.8
11.56
25
21.07
Decision Analysis (DA)
Decision analysis (DA) is a systematic, quantitative, and visual approach to addressing and evaluating the important choices that businesses sometimes face. Ronald A. Howard, a professor of Management Science and Engineering at Stanford University, is credited with originating the term in 1964. The idea is used by large and small corporations alike when making various types of decisions, including management, operations, marketing, capital investments, or strategic choices.
investopedia
1
23.46
15.5
18.9
17.41
18.7
12.05
18.833333
20.86
Decision Support Systems (DSS)
A decision support system (DSS) is a computerized program used to support determinations, judgments, and courses of action in an organization or a business. A DSS sifts through and analyzes massive amounts of data, compiling comprehensive information that can be used to solve problems and in decision-making.
investopedia
1
30.7
14.8
0
14.51
16.7
11.86
16.25
16.21
Decision Theory
Decision theory is an interdisciplinary approach to arrive at the decisions that are the most advantageous given an uncertain environment.
investopedia
1
8.88
17
0
16.94
16.6
10.94
17
22
Decision Tree
A decision tree is a diagram or chart that helps determine a course of action or show a statistical probability. The chart is called a decision tree due to its resemblance to the namesake plant, usually outlined as an upright or a horizontal diagram that branches out. Starting from the decision itself (called a "node"), each "branch" of the decision tree represents a possible decision, outcome, or reaction. The furthest branches on the tree represent the end results of a certain decision pathway and are called the "leaves".
investopedia
1
49.15
11.9
15.2
10.79
13.2
9.21
15.5
13.8
Declaration Of Trust
A declaration of trust under U.S. law is a document or an oral statement appointing a trustee to oversee assets being held for the benefit of one or more other individuals. These assets are held in a trust.
investopedia
1
60.65
9.5
0
7.89
9
9.57
12
12.86
Declining Balance Method
The declining balance method is an accelerated depreciation system of recording larger depreciation expenses during the earlier years of an asset’s useful life and recording smaller depreciation expenses during the asset's later years.
investopedia
1
-4.33
22.1
0
18.63
24
12.45
24.5
19.26
Decoupling
Decoupling is what it's called when the returns of one asset class diverges from their expected or normal pattern of correlation with others. Decoupling takes place when different asset classes that typically rise and fall together start to move in opposite directions, such as one increasing and the other decreasing.
investopedia
1
37.64
14.2
0
13.76
16.4
10.25
18
16.4
Decreasing Term Insurance
Decreasing term insurance is renewable term life insurance with coverage decreasing over the life of the policy at a predetermined rate. Premiums are usually constant throughout the contract, and reductions in coverage typically occur monthly or annually. Terms range between 1 year and 30 years but it depends on the insurance company and the plan they offer.
investopedia
1
43.73
11.9
16.3
13.46
13.4
10.67
14.833333
15.32
Deductible
For tax purposes, a deductible is an expense that an individual taxpayer or a business can subtract from adjusted gross income while completing a tax form. The deductible expense reduces reported income and therefore the amount of income taxes owed.
investopedia
1
51.18
11.1
0
12.88
13.4
10.16
13
14
Deduction
A deduction is an expense that can be subtracted from a taxpayer's gross income in order to reduce the amount of income that is subject to taxation.
investopedia
1
52.53
12.6
0
8.77
13.4
9.07
17.5
16.73
Deed
A deed is a signed legal document that grants its holder specific rights to an asset—provided they meet a number of conditions. Deeds are most commonly used to transfer the ownership of automobiles or land between two parties.
investopedia
1
52.19
10.7
0
11.26
11.5
10.81
13
14.97
Deed Of Reconveyance
A mortgage holder issues a deed of reconveyance to indicate that the borrower has been released from the mortgage debt. The deed transfers the property title from the lender, also called the beneficiary, to the borrower.
investopedia
1
53.21
10.3
0
11.6
11.8
9.79
12
12.76
Deed of Release
A deed of release is a legal document that removes a previous claim on an asset. It provides documentation of release from a binding agreement. A deed of release might be included when a lender transfers the title of real estate to the homeowner upon satisfaction of the mortgage. A deed of release literally releases the parties from previous obligations.
investopedia
1
47.79
10.3
12.2
10.43
9.4
10.17
9
12
Deep Learning
Deep learning is an artificial intelligence (AI) function that imitates the workings of the human brain in processing data and creating patterns for use in decision making. Deep learning is a subset of machine learning in artificial intelligence that has networks capable of learning unsupervised from data that is unstructured or unlabeled. Also known as deep neural learning or deep neural network.
investopedia
1
33.54
13.7
14.6
13.98
14.7
10.01
14.333333
14.73
Deep In The Money
Deep in the money is an option that has an exercise or strike price significantly below (for a call option) or above (for a put option) the market price of the underlying asset. The value of such an option is nearly all intrinsic value and minimal extrinsic or time value. Deep in the money options have deltas at or close to 100.
investopedia
1
58.92
10.2
11.2
7.25
9.3
7.72
12.333333
12.15
Default Rate
The default rate is the percentage of all outstanding loans that a lender has written off as unpaid after a prolonged period of missed payments. The term default rate–also called penalty rate–may also refer to the higher interest rate imposed on a borrower who has missed regular payments on a loan.
investopedia
1
54.05
12.1
0
11.09
14.3
10.47
15.75
14.91
Default Risk
Default risk is the risk that a lender takes on in the chance that a borrower will be unable to make the required payments on their debt obligation. Lenders and investors are exposed to default risk in virtually all forms of credit extensions. A higher level of default risk leads to a higher required return, and in turn, a higher interest rate.
investopedia
1
67.38
9
10.5
8.94
10.6
9.76
12
11.51
Defeasance
Defeasance is a provision in a contract that voids a bond or loan on a balance sheet when the borrower sets aside cash or bonds sufficient enough to service the debt. The borrower sets aside cash to pay off the bonds; therefore, the outstanding debt and cash offset each other on the balance sheet and do not need to be recorded.
investopedia
1
65.9
11.6
0
8.48
14.6
9.03
18.25
15.48
Defensive Interval Ratio
The defensive interval ratio (DIR), also called the defensive interval period (DIP) or basic defense interval (BDI), is a financial metric that indicates the number of days that a company can operate without needing to access noncurrent assets, long-term assets whose full value cannot be obtained within the current accounting year, or additional outside financial resources.
investopedia
1
-2.29
27.5
0
15.62
33.6
12.9
42
28.83
Defensive Stock
A defensive stock is a stock that provides consistent dividends and stable earnings regardless of the state of the overall stock market. There is a constant demand for their products, so defensive stocks tend to be more stable during the various phases of the business cycle. Defensive stocks should not be confused with defense stocks, which are the stocks of companies that manufacture things like weapons, ammunition, and fighter jets.
investopedia
1
56.29
11.2
13.6
13
15.1
9.98
15
13.89
Deferment Period
The deferment period is a time during which a borrower does not have to pay interest or repay the principal on a loan. The deferment period also refers to the period after the issue of a callable security during which the issuer can not call the security.
investopedia
1
47.62
12.5
0
8.54
11.3
8.16
16.75
14.51
Deferred Acquisition Costs (DAC)
Deferred acquisition costs (DAC) is an accounting method that is applicable in the insurance industry. Using the DAC method allows a company to defer the sales costs that are associated with acquiring a new customer over the term of the insurance contract.
investopedia
1
50.16
11.5
0
12.01
13.3
10.69
15
15.07
Deferred Annuity
A deferred annuity is a contract with an insurance company that promises to pay the owner a regular income, or a lump sum, at some future date. Investors often use deferred annuities to supplement their other retirement income, such as Social Security. Deferred annuities differ from immediate annuities, which begin making payments right away.
investopedia
1
36.28
12.7
14.1
12.93
13
9.21
12.666667
13.13
Deferred Compensation
Deferred compensation is a portion of an employee's compensation that is set aside to be paid at a later date. In most cases, taxes on this income are deferred until it is paid out. Forms of deferred compensation include retirement plans, pension plans, and stock-option plans.
investopedia
1
64.41
8.1
11.2
10.49
10.1
8.86
8.666667
8.73
Deferred Income Tax
A deferred income tax is a liability recorded on a balance sheet resulting from a difference in income recognition between tax laws and the company's accounting methods. For this reason, the company's payable income tax may not equate to the total tax expense reported.
investopedia
1
49.15
11.9
0
12.01
13.9
10.11
15
14.25
Deferred Interest
Deferred interest is when interest payments are deferred on a loan during a specific period of time. You will not pay any interest as long as your entire balance on the loan is paid off before this period ends. If you do not pay off the loan balance before this period ends, then interest charges start accruing.
investopedia
1
60.65
9.5
13
8.36
9.2
7.35
12.5
10.41
Deferred Profit Sharing Plan (DPSP)
A deferred profit sharing plan (DPSP) is an employer-sponsored Canadian profit sharing plan that is registered with the Canadian Revenue Agency, which is basically the Canadian version of the Internal Revenue Service (IRS) in the United States.
investopedia
1
17
20.1
0
15.15
23.8
11.45
25.5
20.21
Deferred Revenue
Deferred revenue, also known as unearned revenue, refers to advance payments a company receives for products or services that are to be delivered or performed in the future. The company that receives the prepayment records the amount as deferred revenue, a liability, on its balance sheet.
investopedia
1
48.13
12.3
0
13.41
15.4
10.27
14
11.81