Datasets:
sohomghosh
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FinRAD_Financial_Readability_Assessment_Dataset

Dataset card Data Studio Files Community
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terms
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Deferred Tax Asset
Items on a company's balance sheet that may be used to reduce taxable income in the future are called deferred tax assets. The situation can happen when a business overpaid taxes or paid taxes in advance on its balance sheet. These taxes are eventually returned to the business in the form of tax relief. Therefore, overpayment is considered an asset to the company. A deferred tax asset is the opposite of a deferred tax liability, which can increase the amount of income tax owed by a company.
investopedia
1
62.27
8.9
10.8
9.28
9.5
8.86
10.5
10.18
Deferred Tax Liability
A deferred tax liability is a tax that is assessed or is due for the current period but has not yet been paid—meaning that it will eventually come due. The deferral comes from the difference in timing between when the tax is accrued and when the tax is paid. A deferred tax liability records the fact the company will, in the future, pay more income tax because of a transaction that took place during the current period, such as an installment sale receivable.
investopedia
1
-4.32
34.5
0
10.12
41.7
10.8
17.5
36.57
Deficit
In financial terms, a deficit occurs when expenses exceed revenues, imports exceed exports, or liabilities exceed assets. A deficit is synonymous with a shortfall or loss and is the opposite of a surplus. A deficit can occur when a government, company, or person spends more than it receives in a given period, usually a year.
investopedia
1
52.9
10.4
13
10.44
11
10.29
12.166667
12.41
Deficit Spending
In the simplest terms, deficit spending is when a government's expenditures exceed its revenues during a fiscal period, causing it to run a budget deficit. The phrase "deficit spending" often implies a Keynesian approach to economic stimulus, in which the government takes on debt while using its spending power to create demand and stimulate the economy.
investopedia
1
43.06
14.2
0
13.23
17.8
12.07
18.5
16.91
Deficit Spending Unit
A deficit spending unit is an economic term used to describe how an economy, or an economic group within that economy, has spent more than it has earned over a specified measurement period. Both companies and governments may experience a deficit spending unit.
investopedia
1
49.65
11.7
0
11.6
13.2
9.48
15.75
16.04
Defined-Benefit Plan
A defined-benefit plan is an employer-sponsored retirement plan where employee benefits are computed using a formula that considers several factors, such as length of employment and salary history. The company is responsible for managing the plan's investments and risk and will usually hire an outside investment manager to do this. Typically an employee cannot just withdraw funds as with a 401(k) plan. Rather they become eligible to take their benefit as a lifetime annuity or in some cases as a lump-sum at an age defined by the plan's rules.
investopedia
1
32.87
16.1
18.9
12.66
17.8
10.61
22.5
19.52
Defined-Contribution Plan
A defined-contribution (DC) plan is a retirement plan that's typically tax-deferred, like a 401(k) or a 403(b), in which employees contribute a fixed amount or a percentage of their paychecks to an account that is intended to fund their retirements. The sponsor company will, at times, match a portion of employee contributions as an added benefit. These plans place restrictions that control when and how each employee can withdraw from these accounts without penalties.
investopedia
1
54.86
11.7
15.5
13.52
16.7
11.48
17
16.37
Degree of Combined Leverage
A degree of combined leverage (DCL) is a leverage ratio that summarizes the combined effect that the degree of operating leverage (DOL) and the degree of financial leverage has on earnings per share (EPS), given a particular change in sales. This ratio can be used to help determine the most optimal level of financial and operating leverage to use in any firm.
investopedia
1
40.01
15.4
0
10.51
16.9
9.76
19.5
16.27
Degree of Financial Leverage
A degree of financial leverage (DFL) is a leverage ratio that measures the sensitivity of a company’s earnings per share (EPS) to fluctuations in its operating income, as a result of changes in its capital structure. The degree of financial leverage (DFL) measures the percentage change in EPS for a unit change in operating income, also known as earnings before interest and taxes (EBIT).
investopedia
1
30.54
17
0
11.79
18.5
10.4
21
17.18
Degree of Operating Leverage
The degree of operating leverage (DOL) is a multiple that measures how much the operating income of a company will change in response to a change in sales. Companies with a large proportion of fixed costs (or costs that don't change with production) to variable costs (costs that change with production volume) have higher levels of operating leverage.
investopedia
1
50.5
13.4
0
11.91
17
9.7
19
15.05
Degrees of Freedom
Degrees of Freedom refers to the maximum number of logically independent values, which are values that have the freedom to vary, in the data sample.
investopedia
1
46.1
13
0
11.09
14.4
10.56
15.5
14.8
Delaware Corporations
A Delaware corporation is a company that is legally registered in the state of Delaware but may conduct business in any state. Delaware first began to adapt its laws in the late 19th century, making changes that would attract businesses away from other states such as New York. Over time, Delaware became a respected state in which to incorporate, even if the majority of a company's business was conducted outside the state.
investopedia
1
55.58
11.5
15.5
11.03
13.8
8.77
16.666667
15.16
Delayed Draw Term Loan
A delayed draw term loan (DDTL) is a special feature in a term loan that lets a borrower withdraw predefined amounts of a total pre-approved loan amount. The withdrawal periods—such as every three, six, or nine months—are also determined in advance. A DDTL is included as a provision of the borrower's agreement, which lenders may offer to businesses with high credit standings. A DDTL is often included in contractual loan deals for businesses who use the loan proceeds as financing for future acquisitions or expansion.
investopedia
1
49.86
11.6
14.2
11.78
13.4
10.64
14.375
14.64
Deleveraging
Deleveraging is when a company or individual attempts to decrease its total financial leverage. In other words, deleveraging is the reduction of debt and the opposite of leveraging. The most direct way for an entity to deleverage is to immediately pay off any existing debts and obligations on its balance sheet. If unable to do this, the company or individual may be in a position of an increased risk of default.
investopedia
1
44.95
11.4
14.2
10.03
10.3
9.86
12.625
13.32
Delinquency Rate
Delinquency rate refers to the percentage of loans within a financial institution's loan portfolio whose payments are delinquent. When analyzing and investing in loans, the delinquency rate is an important metric to follow; it is easy to find comprehensive statistics on the delinquencies of all types of loans.
investopedia
1
38.66
13.8
0
14.34
16.5
10.42
18
17.93
Delinquent
Delinquent describes something or someone who fails to accomplish that which is required by law, duty, or contractual agreement, such as the failure to make a required payment or perform a particular action.
investopedia
1
37.98
16.2
0
13.36
20
10.54
19.5
16.84
Delinquent Account Credit Card
From the perspective of a credit card company, a particular credit card is said to be delinquent if the customer in question has failed to make their minimum monthly payment for 30 days from their original due date.
investopedia
1
41.37
16.9
0
10.17
19.6
9.68
24
19.41
Delisting
Delisting is the removal of a listed security from a stock exchange. The delisting of a security can be voluntary or involuntary and usually results when a company ceases operations, declares bankruptcy, merges, does not meet listing requirements, or seeks to become private.
investopedia
1
19.37
21.2
0
14.35
25.7
12.01
15.25
23.71
Deliverables
The term "deliverables" is a project management term that's traditionally used to describe the quantifiable goods or services that must be provided upon the completion of a project. Deliverables can be tangible or intangible in nature. For example, in a project focusing on upgrading a firm's technology, a deliverable may refer to the acquisition of a dozen new computers.
investopedia
1
34.56
13.3
16.3
12.82
13.6
9.97
15.166667
18.05
Delivered at Frontier (DAF)
Delivered at frontier (DAF) is a term used in international shipping contracts that requires a seller to deliver goods to a border location. The seller is usually responsible for all costs of transporting the goods to the drop-off point for the buyer. The party picking up the goods will usually be importing them and traveling across customs.
investopedia
1
52.19
10.7
13.6
11.31
11.8
10.12
12.833333
13.92
Delivered-at-Place (DAP)
Delivered-at-place (DAP) is an international trade term used to describe a deal in which a seller agrees to pay all costs and suffer any potential losses of moving goods sold to a specific location. In delivered-at-place agreements, the buyer is responsible for paying import duties and any applicable taxes, including clearance and local taxes, once the shipment has arrived at the specified destination.
investopedia
1
31.04
16.8
0
14.23
20.3
11.21
21.25
18.95
Delivered Duty Paid (DDP)
Delivered duty paid (DDP) is a delivery agreement whereby the seller assumes all of the responsibility, risk, and costs associated with transporting goods until the buyer receives or transfers them at the destination port. This agreement includes paying for shipping costs, export and import duties, insurance, and any other expenses incurred during shipping to an agreed-upon location in the buyer's country.
investopedia
1
32.06
16.4
0
15.91
21.1
12.66
19.75
18.1
Delivered Duty Unpaid (DDU)
Delivered Duty Unpaid (DDU) is an old international trade term indicating that the seller is responsible for the safe delivery of goods to a named destination, paying all transportation expenses, and assuming all risks during transport.
investopedia
1
18.02
19.7
0
15.21
23.1
12.44
27
24.4
Delivered Ex Ship (DES)
Delivered ex-ship (DES) was a trade term that required a seller to deliver goods to a buyer at an agreed port of arrival. The seller met its obligation upon delivery of uncleared goods in a designated port. It assumed the full cost and risk involved in getting the goods to that point, at which time it was available to the buyer and the buyer assumed all ensuing costs and risks.
investopedia
1
64.75
10
11.2
8.3
11.2
9.53
13.666667
12.75
Delivery Versus Payment (DVP)
Delivery versus payment (DVP) is a securities industry settlement method that guarantees the transfer of securities only happens after payment has been made. DVP stipulates that the buyer's cash payment for securities must be made prior to or at the same time as the delivery of the security.
investopedia
1
38.66
13.8
0
12.02
14.6
9.1
17
14.6
Delphi Method
The Delphi method is a forecasting process framework based on the results of multiple rounds of questionnaires sent to a panel of experts.
investopedia
1
56.59
11.1
0
12.02
13.8
13.02
14.5
14.42
Delta Neutral
Delta neutral is a portfolio strategy utilizing multiple positions with balancing positive and negative deltas so that the overall delta of the assets in question totals zero.
investopedia
1
27.15
16.2
0
15.26
18.4
13.75
21.5
22.65
Demand
Demand is an economic principle referring to a consumer's desire to purchase goods and services and willingness to pay a price for a specific good or service. Holding all other factors constant, an increase in the price of a good or service will decrease the quantity demanded, and vice versa. Market demand is the total quantity demanded across all consumers in a market for a given good. Aggregate demand is the total demand for all goods and services in an economy. Multiple stocking strategies are often required to handle demand.
investopedia
1
53.21
10.3
12
10.61
10.8
8.92
11.4
11.64
Demand Curve
The demand curve is a graphical representation of the relationship between the price of a good or service and the quantity demanded for a given period of time. In a typical representation, the price will appear on the left vertical axis, the quantity demanded on the horizontal axis.
investopedia
1
30.2
15
0
11.03
13.7
8.45
18
17.1
Demand Deposit
A demand deposit account (DDA) is a bank account from which deposited funds can be withdrawn at any time, without advance notice. DDA accounts can pay interest on the deposited funds but aren’t required to. Checking accounts and savings accounts are common types of DDAs.
investopedia
1
64.71
8
8.8
10.61
9.8
9.29
7.5
7.78
Demand Draft
A demand draft is a method used by an individual to make a transfer payment from one bank account to another. Demand drafts differ from regular normal checks in that they do not require signatures to be cashed. In 2005, due to the increasing fraudulent use of demand drafts, the Federal Reserve proposed new regulations increasing a victim's right to claim a refund and holding banks more accountable for cashing fraudulent checks.
investopedia
1
47.12
12.7
14.1
11.67
14.3
10.75
15.666667
14.04
Demand Elasticity
Price elasticity of demand is a measurement of the change in consumption of a product in relation to a change in its price. Expressed mathematically, it is:
investopedia
1
57.77
8.6
0
9.39
8
8.98
8.25
12.81
Demand for Labor
When producing goods and services, businesses require labor and capital as inputs to their production process. The demand for labor is an economics principle derived from the demand for a firm's output. That is, if demand for a firm's output increases, the firm will demand more labor, thus hiring more staff. And if demand for the firm's output of goods and services decreases, in turn, it will require less labor and its demand for labor will fall, and less staff will be retained.
investopedia
1
58.82
10.2
11.2
9.75
11.7
8.66
12.375
11.69
Demand-Pull Inflation
Demand-pull inflation is the upward pressure on prices that follows a shortage in supply, a condition that economists describe as "too many dollars chasing too few goods."
investopedia
1
44.07
13.8
0
13.12
17.4
11.41
17.5
15.24
Demand Schedules
In economics, a demand schedule is a table that shows the quantity demanded of a good or service at different price levels. A demand schedule can be graphed as a continuous demand curve on a chart where the Y-axis represents price and the X-axis represents quantity.
investopedia
1
48.13
12.3
0
10.28
12.7
9.24
15.5
13.55
Demand Shock
A demand shock is a sudden unexpected event that dramatically increases or decreases demand for a product or service, usually temporarily. A positive demand shock is a sudden increase in demand, while a negative demand shock is a decrease in demand. Either shock will have an effect on the prices of the product or service.
investopedia
1
44.44
11.6
12.5
10.56
10.8
8.85
11.833333
13.14
Demand Theory
Demand theory is an economic principle relating to the relationship between consumer demand for goods and services and their prices in the market. Demand theory forms the basis for the demand curve, which relates consumer desire to the amount of goods available. As more of a good or service is available, demand drops and so does the equilibrium price.
investopedia
1
59.94
9.8
11.9
11.26
12
8.63
12.166667
11.95
Dematerialization (DEMAT)
Dematerialization (DEMAT) is the move from physical certificates to electronic bookkeeping. Actual stock certificates are then removed and retired from circulation in exchange for electronic recording.
investopedia
1
15.98
14.3
0
20.23
17
10.96
11
15.97
Demographic Dividend
Demographic dividend refers to the growth in an economy that is the result of a change in the age structure of a country’s population. The change in age structure is typically brought on by a decline in fertility and mortality rates.
investopedia
1
50.67
11.3
0
9.75
11
10.05
13.75
15.03
Demographics
Demographic analysis is the study of a population based on factors such as age, race, and sex. Demographic data refers to socioeconomic information expressed statistically including employment, education, income, marriage rates, birth and death rates, and more.
investopedia
1
27.32
14
0
16.71
16.6
11.38
14.25
17.13
Demonetization
Demonetization is the act of stripping a currency unit of its status as legal tender. It occurs whenever there is a change of national currency. The current form or forms of money is pulled from circulation and retired, often to be replaced with new notes or coins. Sometimes, a country completely replaces the old currency with new currency.
investopedia
1
56.76
8.9
11.7
10.03
8.9
9.53
8.5
9.25
Demutualization
Demutualization is a process by which a private, member-owned company, such as a co-op, or a mutual life insurance company, legally changes its structure, in order to become a public-traded company owned by shareholders.
investopedia
1
20.05
18.9
0
13.7
21.5
11.36
25
18.31
Denomination
A denomination refers to the units classification for the stated or face value of financial instruments such as currency notes or coins, as well as for securities, bonds, and other investments.
investopedia
1
31.55
16.6
0
13.41
19.1
11.8
22.5
21.43
Dependency Ratio
The dependency ratio is a measure of the number of dependents aged zero to 14 and over the age of 65, compared with the total population aged 15 to 64. This demographic indicator gives insight into the number of people of non-working age, compared with the number of those of working age. It is also used to understand the relative economic burden of the workforce and has ramifications for taxation. The dependency ratio is also referred to as the total or youth dependency ratio.
investopedia
1
41.7
12.7
13.4
9.69
11.4
9.19
13.75
12.69
Dependent Care Benefits
Dependent care benefits are provided by an employer to an employee for use in caring for dependents, such as young children or disabled family members. Dependent care benefits may include flexible spending accounts (FSAs), paid leave, and certain tax credits and can be worth thousands of dollars to eligible participants.
investopedia
1
37.64
14.2
0
13.87
16.8
10.88
18.5
17.2
Dependent
A dependent is a qualifying person other than the taxpayer or their spouse who entitles a taxpayer to claim a dependency exemption on their tax return. A taxpayer who can demonstrate that they have a dependent also may be able to use this filing status to qualify for certain tax credits.
investopedia
1
19.71
23.2
0
10.58
26.2
10.19
17.75
25.89
Depletion
Depletion is an accrual accounting technique used to allocate the cost of extracting natural resources such as timber, minerals, and oil from the earth.
investopedia
1
47.12
12.7
0
13.93
16.3
11.41
19
21.27
Deposit
A deposit is a financial term that means money held at a bank. A deposit is a transaction involving a transfer of money to another party for safekeeping. However, a deposit can refer to a portion of money used as security or collateral for the delivery of a good.
investopedia
1
54.93
9.6
13
7.42
7.4
7.67
11.166667
12.23
Deposit at Custodian (DWAC)
Deposit/withdrawal at custodian (DWAC) is a method of electronically transferring new shares or paper share certificates to and from the Depository Trust Company (DTC) using a Fast Automated Securities Transfer (FAST) service transfer agent as the distribution point. The DWAC is one of two ways of transferring between broker/dealers and the DTC, the other being the Direct Registry System (DRS) method. Both enable investors to hold securities in registered form on the books of the transfer agent, rather than in physical form. DRS is different from DWAC in that shares in DRS have already been issued and are held electronically on the books of the transfer agent.
investopedia
1
44.27
13.7
14.9
12.77
16.8
9.1
16.75
14.83
Deposit Multiplier
The deposit multiplier is the maximum amount of money a bank can create for each unit of reserves. The deposit multiplier is normally a percentage of the amount on deposit at the bank. The deposit multiplier requirement is key to maintaining an economy's basic money supply. Reliance on a deposit multiplier is called a fractional reserve banking system and is now common to banks in most nations around the world.
investopedia
1
53.71
10.1
12.6
10.79
10.7
9.24
11.5
11.57
Deposit Slip
A deposit slip is a small paper form that a bank customer includes when depositing funds into a bank account. A deposit slip, by definition, contains the date, the name of the depositor, the depositor's account number, and the amounts being deposited.
investopedia
1
50.16
11.5
0
10.62
12.6
8.06
13
13.16
Deposition
A deposition, an integral part of the discovery process, is testimony made under oath and taken down in writing by an authorized officer of the court, typically in an out-of-court setting and before trial.
investopedia
1
28.51
17.7
0
11.62
19.4
9.5
25
20.66
Depository
The term depository refers to a facility in which something is deposited for storage or safeguarding or an institution that accepts currency deposits from customers such as a bank or a savings association. A depository can be an organization, bank, or institution that holds securities and assists in the trading of securities. A depository provides security and liquidity in the market, uses money deposited for safekeeping to lend to others, invests in other securities, and offers a funds transfer system. A depository must return the deposit in the same condition upon request.
investopedia
1
22.75
15.8
15.9
13.35
15.2
9.93
16.5
14.85
Depositary Receipt
A depositary receipt (DR) is a negotiable certificate issued by a bank representing shares in a foreign company traded on a local stock exchange. The depositary receipt gives investors the opportunity to hold shares in the equity of foreign countries and gives them an alternative to trading on an international market.
investopedia
1
37.13
14.4
0
13.18
16.1
10.78
17.75
16.47
Depository Transfer Check
A depository transfer check (DTC) is used by a designated collection bank to deposit the daily receipts of a corporation from multiple locations. Depository transfer checks are a way to ensure better cash management for companies, which collect cash at multiple locations.
investopedia
1
24.78
15
0
14.04
15.1
9.94
16
16.02
Depository Trust and Clearing Corporation (DTCC)
The Depository Trust and Clearing Corporation (DTCC) is an American financial services company founded in 1999 that provides clearing and settlement services for the financial markets. When the DTCC was established in 1999, it combined the functions of the Depository Trust Company (DTC) and the National Securities Clearing Corporation (NSCC). The NSCC is currently a subsidiary of the DTCC.
investopedia
1
24.61
17.2
0
15.56
20.3
10.18
21.75
16.55
Depository Trust Company (DTC)
The Depository Trust Company (DTC) is one of the world's largest securities depositories. Founded in 1973 and based in New York City, the DTC is organized as a limited purpose trust company and provides safekeeping through electronic record-keeping of securities balances. It also acts as a clearinghouse to process and settle trades in corporate and municipal securities.
investopedia
1
35.27
13.1
15.9
14.04
14.2
10.95
14.5
14.62
Depreciated Cost
Depreciated cost is the value of a fixed asset minus all of the accumulated depreciation that has been recorded against it. In a broader economic sense, the depreciated cost is the aggregate amount of capital that is "used up" in a given period, such as a fiscal year. The depreciated cost can be examined for trends in a company's capital spending and how aggressive their accounting methods are, seen through how accurately they calculate depreciation. Depreciated cost is also known as the "salvage value," "net book value," or "adjusted cost basis."
investopedia
1
39.87
13.4
15.6
11.44
14
8.93
16.125
14.83
Depreciation, Depletion, and Amortization (DD&A)
Depreciation, depletion, and amortization (DD&A) is an accounting technique that enables companies to gradually expense various different resources of economic value over time in order to match costs to revenues.
investopedia
1
7.19
19.7
0
17.53
22.3
13.02
24
22.67
Depreciation Recapture
Depreciation recapture is the gain realized by the sale of depreciable capital property that must be reported as ordinary income for tax purposes. Depreciation recapture is assessed when the sale price of an asset exceeds the tax basis or adjusted cost basis. The difference between these figures is thus "recaptured" by reporting it as ordinary income.
investopedia
1
35.57
12.9
16.3
13.05
13
9.36
14.666667
15.34
Depth of Market (DOM)
Depth of market (DOM) is a measure of the supply and demand for liquid, tradeable assets. It is based on the number of open buy and sell orders for a given asset such as a stock or futures contract. The greater the quantity of those orders, the deeper or more liquid, the market is considered to be.
investopedia
1
69.11
8.3
7.8
6.62
8.1
9.01
10.166667
9
Deregulation
Deregulation is the reduction or elimination of government power in a particular industry, usually enacted to create more competition within the industry. Over the years, the struggle between proponents of regulation and proponents of no government intervention has shifted market conditions. Finance has historically been one of the most heavily scrutinized industries in the United States.
investopedia
1
18.65
15.3
17.9
17
16.2
10.77
16
18.91
Derived Demand
Derived demand—in economics—is the demand for a good or service that results from the demand for a different, or related, good or service. It is a demand for some physical or intangible thing where a market exists for both related goods and services in question. Derived demand can have a significant impact on the derived product's market price.
investopedia
1
51.89
10.8
11.9
11.02
11.7
7.86
12
11.17
Descending Triangle
A descending triangle is a bearish chart pattern used in technical analysis that is created by drawing one trend line that connects a series of lower highs and a second horizontal trend line that connects a series of lows. Oftentimes, traders watch for a move below the lower support trend line because it suggests that the downward momentum is building and a breakdown is imminent. Once the breakdown occurs, traders enter into short positions and aggressively help push the price of the asset even lower.
investopedia
1
51.21
13.1
14.1
11.73
16.3
9.87
17.833333
16.5
Descriptive Statistics
Descriptive statistics are brief descriptive coefficients that summarize a given data set, which can be either a representation of the entire or a sample of a population. Descriptive statistics are broken down into measures of central tendency and measures of variability (spread). Measures of central tendency include the mean, median, and mode, while measures of variability include standard deviation, variance, minimum and maximum variables, kurtosis, and skewness.
investopedia
1
23.46
15.5
17.1
16.77
18
10.63
17.166667
16.68
Developed Economy
A developed economy is typically characteristic of a developed country with a relatively high level of economic growth and security. Standard criteria for evaluating a country's level of development are income per capita or per capita gross domestic product, the level of industrialization, the general standard of living, and the amount of technological infrastructure.
investopedia
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1.77
19.7
0
16.66
19.9
11.12
21.5
21.17
Development Economics
Development economics is a branch of economics that focuses on improving fiscal, economic, and social conditions in developing countries. Development economics considers factors such as health, education, working conditions, domestic and international policies, and market conditions with a focus on improving conditions in the world's poorest countries.
investopedia
1
13.78
17.2
0
20.14
21.4
11.52
20.75
18.76
Diamonds
Diamonds is an informal term for an index-based exchange-traded fund (ETF) known as the SPDR Dow Jones Industrial Average ETF. The Diamonds ETF trades on the NYSE Arca exchange under the ticker symbol DIA. The ETF's objective is to provide returns that mirror the price and yield performance of the Dow Jones Industrial Average (DJIA).
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52.9
10.4
13.6
11.31
11.8
11.72
12.5
11.68
Digital Currency
Digital currency is a form of currency that is available only in digital or electronic form, and not in physical form. It is also called digital money, electronic money, electronic currency, or cyber cash.
investopedia
1
37.3
12.3
0
10.73
10.9
7.73
13.5
11.51
Digital Marketing
Digital marketing is the use of the Internet, mobile devices, social media, search engines, and other channels to reach consumers. Some marketing experts consider digital marketing to be an entirely new endeavor that requires a new way of approaching customers and new ways of understanding how customers behave compared to traditional marketing.
investopedia
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28.17
15.8
0
15.26
18.3
11.3
19.5
17.32
Digital Money
Digital money, or digital currency, refers to any means of payment that exists purely in electronic form. Digital money is not tangible like a dollar bill or a coin. It is accounted for and transferred using computers. One well-known form of digital money is the cryptocurrency Bitcoin.
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51.04
9.1
12.2
10.42
8.6
8.59
7.375
10.68
Digital Option
A binary option is a financial product where the parties involved in the transaction are assigned one of two outcomes based on whether the option expires in the money. Binary options depend on the outcome of a "yes or no" proposition, hence the name "binary." Traders receive a payout if the binary option expires in the money and incur a loss if it expires out of the money.
investopedia
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56.89
11
11.9
8.71
11.3
9.17
13.666667
11.43
Diluted Earnings per Share (Diluted EPS)
Diluted EPS is a calculation used to gauge the quality of a company's earnings per share (EPS) if all convertible securities were exercised. Convertible securities are all outstanding convertible preferred shares, convertible debentures, stock options, and warrants. The diluted EPS will usually be lower than the simple or basic EPS but in the rare case that there are anti-dilutive securities it may be higher. In this case only the basic EPS is reported in the financial statements.
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43.43
12
15.2
12.71
13.2
10.13
14.125
13.95
Dilution
Dilution occurs when a company issues new shares that result in a decrease in existing stockholders' ownership percentage of that company. Stock dilution can also occur when holders of stock options, such as company employees, or holders of other optionable securities exercise their options. When the number of shares outstanding increases, each existing stockholder owns a smaller, or diluted, percentage of the company, making each share less valuable.
investopedia
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31.51
14.5
17.9
15.26
16.8
10.1
18
16.73
Dim Sum Bond
Dim sum bond' is a slang term for bonds denominated in Chinese renminbi and issued in Hong Kong. Dim sum bonds are attractive to foreign investors who desire exposure to renminbi-denominated assets, but are restricted by China's capital controls from investing in domestic Chinese debt. investopedia 1 40.18 13.2 0 13.41 15.3 11.77 14 15.75 15.22 15th and 16th grade 81.9 76.35 36.45 4.2 48.33333333 40.39 Direct Cost A direct cost is a price that can be directly tied to the production of specific goods or services. A direct cost can be traced to the cost object, which can be a service, product, or department. Direct and indirect costs are the two major types of expenses or costs that companies can incur. Direct costs are often variable costs, meaning they fluctuate with production levels such as inventory. However, some costs, such as indirect costs are more difficult to assign to a specific product. Examples of indirect costs include depreciation and administrative expenses. investopedia 1 55.54 9.4 13.3 11.08 10.2 8.78 22 11 11.81 10th and 11th grade 94.8 89.1 41.84 3.3 57.5106383 57.3 Direct Deposit The term direct deposit refers to the deposit of funds electronically into a bank account rather than through a physical, paper check. Direct deposit requires the use of an electronic network that allows deposits to take place between banks. This network is called the automated clearing house (ACH). Because the funds are transferred electronically, recipients' accounts are credited automatically, so there is no need to wait for the money to clear. Common uses for direct deposit include paychecks, tax refunds, and other benefits. investopedia 1 46.17 10.9 10.8 13.11 12.5 9.22 20 10.1 10.5 10th and 11th grade 87.9 87.4 38.09 3.4 52.61445783 45.56 Direct Investment Direct investment is more commonly referred to as foreign direct investment (FDI). FDI refers to an investment in a foreign business enterprise designed to acquire a controlling interest in the enterprise. The direct investment provides capital funding in exchange for an equity interest without the purchase of regular shares of a company's stock. investopedia 1 36.59 12.6 15.5 14.15 13.7 9.88 15 13.5 13.12 13th and 14th grade 80.8 77.5 35.94 4.2 50.13207547 36.4 Direct Market Access (DMA) Direct market access (DMA) refers to access to the electronic facilities and order books of financial market exchanges that facilitate daily securities transactions. Direct market access requires a sophisticated technology infrastructure and is often owned by sell-side firms. Rather than relying on market-making firms and broker-dealers to execute trades, some buy-side firms use direct market access to place trades themselves. investopedia 1 25.8 14.6 15 17.64 17.7 10.68 17 14.33333333 15.33 14th and 15th grade 72.4 69.5 29.84 4.8 42.16666667 20.09 Direct Marketing Direct marketing consists of any marketing that relies on direct communication or distribution to individual consumers, rather than through a third party such as mass media. Mail, email, social media, and texting campaigns are among the delivery systems used. It is called direct marketing because it generally eliminates the middleman, such as advertising media. investopedia 1 27.15 16.2 0 15.55 19.2 10.82 17 12.66666667 17.47 15th and 16th grade 71.3 67.93 31.32 4.6 42.51851852 27.85 Direct Method The direct method is one of two accounting treatments used to generate a cash flow statement. The statement of cash flows direct method uses actual cash inflows and outflows from the company's operations, instead of modifying the operating section from accrual accounting to a cash basis. Accrual accounting recognizes revenue when it is earned versus when the payment is received from a customer. investopedia 1 41.7 12.7 14.6 13.11 14.1 10.19 19 14.5 14.11 14th and 15th grade 83.4 81.01 37.04 3.9 50.11111111 42.07 Direct Participation Program (DPP) A direct participation program (DPP) is a pooled entity that offers investors access to a business venture's cash flow and tax benefits. Also known as a direct participation plan," DPPs are non-traded pooled investments in real estate or energy-related ventures over an extended time frame.
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53.07
14.5
16.6
14.11
22.2
11.3
21
18.15
Direct Public Offering (DPO)
A direct public offering (DPO) is a type of offering in which a company offers its securities directly to the public to raise capital. An issuing company using a DPO eliminates the intermediaries—investment banks, broker-dealers, and underwriters—that are typical in initial public offerings (IPO), and self-underwrites its securities.
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13.28
17.4
0
16.48
18.8
11.41
20
18.77
Direct Quote
A direct quote is a foreign exchange rate quoted in fixed units of foreign currency in variable amounts of the domestic currency. In other words, a direct currency quote asks what amount of domestic currency is needed to buy one unit of the foreign currency—most commonly the U.S. dollar (USD) in forex markets. In a direct quote, the foreign currency is the base currency, while the domestic currency is the counter currency or quote currency.
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54.56
11.9
15.5
11.09
14.5
8.88
17.166667
11.6
Direct Stock Purchase Plan (DSPP)
A direct stock purchase plan (DSPP) is a program that enables individual investors to purchase a company's stock directly from that company without the intervention of a broker. Some companies that offer DSPPs make the plans directly available to retail investors, while others use transfer agents or other third-party administrators to handle these transactions. Such plans offer low fees and sometimes the ability to purchase shares at a discount.
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39.67
13.4
14.1
14.45
16.2
10.27
15.166667
13.84
Direct Tax
A direct tax is a tax that a person or organization pays directly to the entity that imposed it. An individual taxpayer, for example, pays direct taxes to the government for various purposes, including income tax, real property tax, personal property tax, or taxes on assets.
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31.21
14.6
0
11.03
13.6
9.93
18
18.77
Directional Movement Index (DMI)
The directional movement index (DMI) is an indicator developed by J. Welles Wilder in 1978 that identifies in which direction the price of an asset is moving. The indicator does this by comparing prior highs and lows and drawing two lines: a positive directional movement line (+DI) and a negative directional movement line (-DI). An optional third line, called the average directional index (ADX), can also be used to gauge the strength of the uptrend or downtrend.
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51.89
10.8
13.8
10.91
12.1
10.34
13.125
12.4
Dirty Price
A dirty price is a bond pricing quote, which refers to the cost of a bond that includes accrued interest based on the coupon rate. Bond price quotes between coupon payment dates reflect the accrued interest up to the day of the quote.
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75.03
8.1
0
8.24
10.4
9.11
11.75
9.53
Disability Insurance
As its name suggests, disability insurance is a type of insurance product that provides income in the event that a policyholder is prevented from working and earning an income due to a disability.
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29.52
17.3
0
11.79
18.5
10.54
22.5
18.05
What Is Disbursement?
Disbursement means paying out money. The term disbursement may be used to describe money paid into a business' operating budget, the delivery of a loan amount to a borrower, or the payment of a dividend to shareholders. Money paid by an intermediary, such as a lawyer's payment to a third party on behalf of a client, may also be called a disbursement.
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58.92
10.2
13
9.11
11
8.23
13.333333
12.8
Disclosure
In the financial world, disclosure refers to the timely release of all information about a company that may influence an investor's decision. It reveals both positive and negative news, data, and operational details that impact its business.
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44.24
11.7
0
14.1
14.1
11.38
13.75
16.05
Discontinued Operations
In financial accounting, discontinued operations refer to parts of a company’s core business or product line that have been divested or shut down and that are reported separately from continuing operations on the income statement.
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10.57
20.5
0
15.44
22.4
11.69
27.5
24.29
Discount
A discount, broadly, refers to some reduction in the going price of an item or asset. In finance and investing, a discount refers to a situation when a security is trading for lower than its fundamental or intrinsic value.
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51.68
10.9
0
9.34
10.6
10.27
12.75
13.95
Discount Broker
A discount broker is a stockbroker who carries out buy and sell orders at reduced commission rates compared to a full-service broker. However, a discount broker does not provide investment advice or perform analysis on a client's behalf, unlike a full-service broker. Before the emergence of better communications technology, only the wealthy could afford a broker and access to the stock market.
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42
12.5
11.9
13.52
14.6
10.52
12.666667
12.15
Discount Margin (DM)
A discount margin (DM) is the average expected return of a floating-rate security (typically a bond) that's earned in addition to the index underlying, or reference rate of, the security. The size of the discount margin depends on the price of the floating- or variable-rate security. The return of floating-rate securities changes over time, so the discount margin is an estimate based on the security's expected pattern between issue and maturity.
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30.5
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16.7
12.65
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10.15
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15.68
Discount Rate
Depending upon the context, the discount rate has two different definitions and usages. First, the discount rate refers to the interest rate charged to the commercial banks and other financial institutions for the loans they take from the Federal Reserve Bank through the discount window loan process. Second, the discount rate refers to the interest rate used in discounted cash flow (DCF) analysis to determine the present value of future cash flows.
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55.58
11.5
14.6
13.41
15.8
9.65
16
15.16
Discount Yield
The discount yield is a way of calculating a bond's return when it is sold at a discount to its face value, expressed as a percentage. Discount yield is commonly used to calculate the yield on municipal notes, commercial paper and treasury bills sold at a discount.
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56.08
11.3
0
9.41
12.3
9.17
14.75
14.51
Discounted Cash Flow (DCF)
Discounted cash flow (DCF) is a valuation method used to estimate the value of an investment based on its expected future cash flows. DCF analysis attempts to figure out the value of an investment today, based on projections of how much money it will generate in the future.
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47.12
12.7
0
10.1
13
9.43
16.5
16.27
Discounted Payback Periods
The discounted payback period is a capital budgeting procedure used to determine the profitability of a project. A discounted payback period gives the number of years it takes to break even from undertaking the initial expenditure, by discounting future cash flows and recognizing the time value of money. The metric is used to evaluate the feasibility and profitability of a given project.
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33.54
13.7
16.3
13.11
13.9
10.01
15.666667
16.02
Discounts For Lack Of Marketability (DLOM)
Discounts for lack of marketability (DLOM) refer to the method used to help calculate the value of closely held and restricted shares. The theory behind DLOM is that a valuation discount exists between a stock that is publicly traded and thus has a market, and the market for privately held stock, which often has little if any marketplace.
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50.5
13.4
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11.04
16.1
10.25
18
16.43
Discouraged Worker
A discouraged worker is a person who is eligible for employment and can work, but who is currently unemployed and has not attempted to find employment in the last four weeks. Discouraged workers usually have given up on searching for a job because they found no suitable employment options or failed to secure a job when they applied.
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50.5
13.4
0
10.69
15.6
9.16
19.5
16.43
Discrete Distribution
A discrete distribution is a probability distribution that depicts the occurrence of discrete (individually countable) outcomes, such as 1, 2, 3... or zero vs. one. The binomial distribution, for example, is a discrete distribution that evaluates the probability of a "yes" or "no" outcome occurring over a given number of trials, given the event's probability in each trial—such as flipping a coin one hundred times and having the outcome be "heads".
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18.52
19.5
0
12.72
21.6
10.73
24.75
18.71
Discretionary Account
A discretionary account is an investment account that allows an authorized broker to buy and sell securities without the client's consent for each trade. The client must sign a discretionary disclosure with the broker as documentation of the client's consent.
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51.18
11.1
0
14.04
14.5
8.97
13.5
14
Discretionary Expense
A discretionary expense is a cost that a business or household can survive without, if necessary. Discretionary expenses are often defined as nonessential spending. This means a business or household is still able to maintain itself even if all discretionary consumer spending stops.
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56.96
8.9
10.5
14.09
12.1
8.75
7.833333
8.51
Discretionary Income
Discretionary income is the amount of an individual's income that is left for spending, investing, or saving after paying taxes and paying for personal necessities, such as food, shelter, and clothing.
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31.55
16.6
0
13.99
20.1
10.27
20.5
18.85
Discretionary Investment Management
Discretionary investment management is a form of investment management in which buy and sell decisions are made by a portfolio manager or investment counselor for the client's account. The term "discretionary" refers to the fact that investment decisions are made at the portfolio manager's discretion. This means that the client must have the utmost trust in the investment manager's capabilities.
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42.72
12.3
16.3
14.74
15.2
8.05
15.333333
12.67
Diseconomies of Scale
Diseconomies of scale happen when a company or business grows so large that the costs per unit increase. It takes place when economies of scale no longer function for a firm. With this principle, rather than experiencing continued decreasing costs and increasing output, a firm sees an increase in costs when output is increased.
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70.13
8
11.9
11.66
11.7
10.38
11.333333
11.64