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sohomghosh
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FinRAD_Financial_Readability_Assessment_Dataset

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terms
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Flat Tax
A flat tax system applies the same tax rate to every taxpayer regardless of income bracket. Typically, a flat tax applies the same tax rate to all taxpayers with no deductions or exemptions allowed, but some politicians such as Ted Cruz and Rand Paul have proposed flat tax systems that keep certain deductions in place. 
investopedia
1
59.98
11.8
0
10.68
15.4
9.82
17.5
15.49
Flat Yield Curve
The flat yield curve is a yield curve in which there is little difference between short-term and long-term rates for bonds of the same credit quality. This type of yield curve flattening is often seen during transitions between normal and inverted curves. The difference between a flat yield curve and a normal yield curve is that a normal yield curve slopes upward.
investopedia
1
67.38
9
11.2
10.79
12.1
7.72
12.333333
10.86
Flexible Manufacturing Systems (FMS)
A flexible manufacturing system (FMS) is a production method that is designed to easily adapt to changes in the type and quantity of the product being manufactured. Machines and computerized systems can be configured to manufacture a variety of parts and handle changing levels of production.
investopedia
1
31.21
14.6
0
13.93
15.6
12.67
17
17.9
Flexible Spending Account (FSA)
A flexible spending account (FSA) is a type of savings account that provides the account holder with specific tax advantages. An FSA, sometimes called a “flexible spending arrangement,” can be set up by an employer for employees. The account allows you to contribute a portion of your regular earnings; employers also can contribute to employees’ accounts. Distributions from the account must be used to reimburse the employee for qualified expenses related to medical and dental services.
investopedia
1
35.27
13.1
15.6
13.81
13.8
10.4
14.25
16.55
Flip
A flip generally refers to a dramatic directional change in the positioning of investments, for instance from long to short.
investopedia
1
42.72
12.3
0
12.59
13.3
10.16
15
18
Float
In financial terms, the float is money within the banking system that is briefly counted twice due to time gaps in registering a deposit or withdrawal. These time gaps are usually due to the delay in processing paper checks. A bank credits a customer’s account as soon as a check is deposited. However, it takes some time to receive a check from the payer’s bank and record it. Until the check clears the account it is drawn on, the amount it is written for "exists" in two different places, appearing in the accounts of both the recipient’s and payer’s banks.
investopedia
1
68.1
8.7
11.2
8.82
10.3
8.89
12
11.2
Floating Charge
A floating charge, also known as a floating lien, is a security interest or lien over a group of non-constant assets that may change in quantity and value.
investopedia
1
51.52
13
0
8.71
14.1
9.54
18
15.49
Floating Exchange Rate
A floating exchange rate is a regime where the currency price of a nation is set by the forex market based on supply and demand relative to other currencies. This is in contrast to a fixed exchange rate, in which the government entirely or predominantly determines the rate.
investopedia
1
55.58
11.5
0
10.1
12.8
9.76
15.5
14.6
Floating Interest Rate
A floating interest rate is an interest rate that moves up and down with the market or an index. It can also be referred to as a variable interest rate because it can vary over the duration of the debt obligation. This contrasts with a fixed interest rate, in which the interest rate of a debt obligation stays constant for the duration of the loan's term.
investopedia
1
66.07
9.5
13
7.83
10.3
8.32
14
10.62
Floating Rate Fund
A floating rate fund is a fund that invests in financial instruments that pays a variable or floating interest rate. A floating rate fund, which can be a mutual fund or an exchange-traded fund (ETF), invests in bonds and debt instruments whose interest payments fluctuate with an underlying interest rate level. Typically, a fixed-rate investment will have a stable, predictable income. However, as interest rates rise, fixed-rate investments lag behind the market since their returns remain fixed.
investopedia
1
51.89
10.8
14.2
13.4
14
9.52
13.375
12.4
Floating Rate Note (FRN)
A floating-rate note (FRN) is a debt instrument with a variable interest rate. The interest rate for an FRN is tied to a benchmark rate. Benchmarks include the U.S. Treasury note rate, the Federal Reserve funds rate—known as the Fed funds rate—the London Interbank Offered Rate (LIBOR), or the prime rate.
investopedia
1
75.4
5.9
10.1
9.44
8.5
10.77
6.875
8.26
Floating Stock
Floating stock is the number of shares available for trading of a particular stock. Low float stocks are those with a low number of shares. Floating stock is calculated by subtracting closely-held shares and restricted stock from a firm’s total outstanding shares.
investopedia
1
65.73
7.6
11.2
12.35
10.6
9.22
8
10.36
Floor Area Ratio (FAR)
The floor area ratio is the relationship between the total amount of usable floor area that a building has, or has been permitted to have, and the total area of the lot on which the building stands. A higher ratio likely would indicate a dense or urban construction. Local governments use the floor area ratio for zoning codes.
investopedia
1
68.81
8.5
10.5
9.23
10.2
8.95
11.333333
11.17
Floor Trader (FT)
A floor trader is an exchange member who executes transactions from the floor of the exchange, exclusively for their own account. Floor traders used to use the open outcry method in the pit of a commodity or stock exchange, but now most of them use electronic trading systems and do not appear in the pit.
investopedia
1
68.94
10.5
0
9.41
14.1
8.16
16.25
14.64
Flotation
Flotation is the process of converting a private company into a public company by issuing shares available for the public to purchase. It allows companies to obtain financing externally instead of using retained earnings to fund new projects or expansion. The term "flotation" is commonly used in the United Kingdom, whereas the term "going public" is more widely used in the United States.
investopedia
1
50.16
11.5
13
12.18
13.6
10.19
13.5
12.84
Flotation Cost
Flotation costs are incurred by a publicly-traded company when it issues new securities and incurs expenses, such as underwriting fees, legal fees, and registration fees. Companies must consider the impact these fees will have on how much capital they can raise from a new issue. Flotation costs, expected return on equity, dividend payments, and the percentage of earnings the business expects to retain are all part of the equation to calculate a company's cost of new equity.
investopedia
1
45.39
13.3
16.3
12.48
16
10.65
18.166667
16.51
Flow of Funds (FOF)
Flow of funds (FOF) are financial accounts that are used to track the net inflows and outflows of money to and from various sectors of a national economy. Macroeconomic data from flow of funds accounts are collected and analyzed by a country's central bank. In the United States, this data is released by the Federal Reserve Bank approximately 10 weeks after the end of each quarter.
investopedia
1
46.44
15
0
10.8
17.9
10.54
14
18.65
Flow-Through Entity
A flow-through entity is a legal business entity that passes any income it makes straight to its owners, shareholders, or investors. As a result, only these individuals—and not the entity itself—are taxed on the revenues. Flow-through entities are a common device used to avoid double taxation, which happens with income from regular corporations.
investopedia
1
45.05
11.4
13
13.74
13.6
10.17
11.833333
12.36
Folio Number
In mutual funds, a folio number is a unique number identifying your account with the fund. Like a bank account number, the folio number can be used as a way to uniquely identify fund investors. A folio number also records items such as how much money each investor has placed with the fund, their transaction history, and contact details.
investopedia
1
59.94
9.8
10.5
9.57
10.8
8.9
11.5
10.59
Follow-On Offering
A follow-on offering (FPO) is an issuance of stock shares following a company's initial public offering (IPO). There are two types of follow-on offerings: diluted and non-diluted. A diluted follow-on offering results in the company issuing new shares after the IPO, which causes the lowering of a company's earnings per share (EPS).
investopedia
1
18.7
23.6
0
13.36
30.3
11.68
13
25.42
Follow On Public Offer (FPO)
A follow-on public offering (FPO) is the issuance of shares to investors by a company listed on a stock exchange. A follow-on offering is an issuance of additional shares made by a company after an initial public offering (IPO). Follow-on offerings are also known as secondary offerings.
investopedia
1
47.08
10.6
12.5
10.9
10.6
8.11
10.5
8.83
Food And Drug Administration (FDA)
The Food and Drug Administration (FDA) is a government agency established in 1906 with the passage of the Federal Food and Drugs Act. The agency is separated into divisions that oversee a majority of the organization's obligations involving food, drugs, cosmetics, animal food, dietary supplements, medical devices, biological goods, and blood products.
investopedia
1
19.71
17
0
15.38
18.9
11.91
20.5
20.4
For Sale By Owner (FSBO)
For sale by owner (FSBO) is a term that refers to a method of listing a property for sale. When a house has an FSBO listing, it means the owner is selling the property without the help of a listing agent or broker. One reason sellers choose this option is to avoid paying the real estate agent a commission on the sale.
investopedia
1
67.38
9
8.8
6.27
8.5
8.23
11.333333
9.57
Forbearance
Forbearance is a temporary postponement of mortgage payments. It is a form of repayment relief granted by the lender or creditor in lieu of forcing a property into foreclosure. Loan owners and loan insurers may be willing to negotiate forbearance options because the losses generated by property foreclosure typically fall on them.
investopedia
1
37
12.4
15.5
13.34
12.6
10.87
13.333333
15.38
Force Majeure
Force majeure refers to a clause that is included in contracts to remove liability for natural and unavoidable catastrophes that interrupt the expected course of events and prevent participants from fulfilling obligations.
investopedia
1
22.08
18.1
0
17.76
22.7
13.61
26
25.3
Forecasting
Forecasting is a technique that uses historical data as inputs to make informed estimates that are predictive in determining the direction of future trends. Businesses utilize forecasting to determine how to allocate their budgets or plan for anticipated expenses for an upcoming period of time. This is typically based on the projected demand for the goods and services offered.
investopedia
1
34.56
13.3
16.3
13.98
14
11.84
15.166667
17.37
Foreclosure
Foreclosure is the legal process by which a lender attempts to recover the amount owed on a defaulted loan by taking ownership of and selling the mortgaged property. Typically, default is triggered when a borrower misses a specific number of monthly payments, but it can also happen when the borrower fails to meet other terms in the mortgage document.
investopedia
1
41.53
14.8
0
11.85
16.8
11.52
19.75
17.9
Foregone Earnings
Foregone earnings represents the difference between earnings actually achieved and the earnings that could have been achieved with the absence of fees, expenses, or lost time. Foregone earnings represents the investment capital that the investor spent on investment fees. The assumption is that if the investor had been exposed to lower fees, there would have been a better return. The concept of foregone earnings is typically used when referring to sales charges, management fees, or total expenses paid to funds.
investopedia
1
51.18
11.1
13.4
13.92
14.4
8.77
13.25
12
Foreign Account Tax Compliance Act (FATCA)
The Foreign Account Tax Compliance Act (FATCA) is a tax law that compels U.S. citizens at home and abroad to file annual reports on any foreign account holdings. The FATCA was endorsed in 2010 as part of the Hiring Incentives to Restore Employment (HIRE) Act to promote transparency in the global financial services sector.
investopedia
1
44.07
13.8
0
11.15
15.6
11.7
17
15.99
Foreign Aid
The term foreign aid refers to any type of assistance that one country voluntarily transfers to another, which can take the form of a gift, grant, or loan. Most people tend to think of foreign aid as capital, but it can also be food, supplies, and services such as humanitarian aid and military assistance.
investopedia
1
52.53
12.6
0
9.35
14.2
8.48
17
13.76
Foreign Corrupt Practices Act
The Foreign Corrupt Practices Act (FCPA, the Act) is a United States law that prohibits U.S. firms and individuals from paying bribes to foreign officials to further business deals. The FCPA contains two main articles:
investopedia
1
62.17
8.9
0
12.06
12.3
11.72
10.25
10.43
Foreign Currency Convertible Bond (FCCB)
A foreign currency convertible bond (FCCB) is a type of convertible bond issued in a currency different than the issuer's domestic currency. In other words, the money being raised by the issuing company is in the form of foreign currency. A convertible bond is a mix between a debt and equity instrument. It acts like a bond by making regular coupon and principal payments, but these bonds also give the bondholder the option to convert the bond into stock.
investopedia
1
51.38
11
14.6
9.86
11.1
9.22
13.875
12.48
Foreign Currency Swap
A foreign currency swap, also known as an FX swap, is an agreement to exchange currency between two foreign parties. The agreement consists of swapping principal and interest payments on a loan made in one currency for principal and interest payments of a loan of equal value in another currency. One party borrows currency from a second party as it simultaneously lends another currency to that party.
investopedia
1
40.38
13.2
15
11.67
13.3
8.04
15.5
11.31
Foreign Direct Investment (FDI)
A foreign direct investment (FDI) is an investment made by a firm or individual in one country into business interests located in another country. Generally, FDI takes place when an investor establishes foreign business operations or acquires foreign business assets in a foreign company. However, FDIs are distinguished from portfolio investments in which an investor merely purchases equities of foreign-based companies.
investopedia
1
25.49
14.7
17.1
16.36
16.7
10.6
16.166667
16.64
Foreign Earned Income Exclusion
The foreign earned income exclusion is intended to prevent double taxation by excluding income taxed in another country from U.S. taxation. The U.S. Internal Revenue System (IRS) will tax your income earned worldwide. However, if you are an American ex-pat, this means you are taxed twice on this income. The income you receive overseas, sees the foreign country tax and can be taxed again by the IRS.
investopedia
1
62.88
8.7
11.7
10.5
10.7
8.71
10.625
9.71
Foreign Exchange Reserves
Foreign exchange reserves are assets held on reserve by a central bank in foreign currencies. These reserves are used to back liabilities and influence monetary policy. It includes any foreign money held by a central bank, such as the U.S. Federal Reserve Bank.
investopedia
1
60.51
7.5
10.1
10.25
7.9
9.31
5.875
9.9
Foreign Exchange Risk
Foreign exchange risk refers to the losses that an international financial transaction may incur due to currency fluctuations. Also known as currency risk, FX risk and exchange-rate risk, it describes the possibility that an investment’s value may decrease due to changes in the relative value of the involved currencies. Investors may experience jurisdiction risk in the form of foreign exchange risk.
investopedia
1
33.95
13.6
15
14.74
15.2
10.34
14.5
15.33
Foreign Institutional Investor (FII)
A foreign institutional investor (FII) is an investor or investment fund investing in a country outside of the one in which it is registered or headquartered. The term foreign institutional investor is probably most commonly used in India, where it refers to outside entities investing in the nation's financial markets. The term is also used officially in China.
investopedia
1
33.58
15.8
0
13.59
18.2
9.98
21
18.5
Foreign Investment
Foreign investment involves capital flows from one country to another, granting the foreign investors extensive ownership stakes in domestic companies and assets. Foreign investment denotes that foreigners have an active role in management as a part of their investment or an equity stake large enough to enable the foreign investor to influence business strategy. A modern trend leans toward globalization, where multinational firms have investments in a variety of countries.
investopedia
1
30.91
14.7
17.1
16.42
17.7
12.01
17.666667
17.32
Foreign Portfolio Investment (FPI)
Foreign portfolio investment (FPI) consists of securities and other financial assets held by investors in another country. It does not provide the investor with direct ownership of a company's assets and is relatively liquid depending on the volatility of the market. Along with foreign direct investment (FDI), FPI is one of the common ways to invest in an overseas economy. FDI and FPI are both important sources of funding for most economies.
investopedia
1
53.21
10.3
13.4
11.77
12
10.23
12.25
12.76
Foreign Tax Credit
The foreign tax credit is a non-refundable tax credit for income taxes paid to a foreign government as a result of foreign income tax withholdings. The foreign tax credit is available to anyone who either works in a foreign country or has investment income from a foreign source.
investopedia
1
47.12
12.7
0
10.68
13.3
8.45
14
12.1
Forensic Accounting
Forensic accounting utilizes accounting, auditing, and investigative skills to conduct an examination into the finances of an individual or business. Forensic accounting provides an accounting analysis suitable to be used in legal proceedings. Forensic accountants are trained to look beyond the numbers and deal with the business reality of a situation. Forensic accounting is frequently used in fraud and embezzlement cases to explain the nature of a financial crime in court.
investopedia
1
36.49
12.6
14.9
15.25
14.5
10.75
13.125
14.44
Forensic Audit
A forensic audit examines and evaluates a firm's or individual's financial records to derive evidence used in a court of law or legal proceeding. Forensic auditing is a specialization within accounting, and most large accounting firms have a forensic auditing department. Forensic audits require accounting and auditing procedures and expert knowledge about the legal framework of such an audit.
investopedia
1
34.56
13.3
15.9
15.26
15.3
11.04
14.833333
15.34
Forex (FX)
Forex (FX) refers to the global electronic marketplace for trading international currencies and currency derivatives. It has no central physical location, yet the forex market is the largest, most liquid market in the world by trading volume, with trillions of dollars changing hands every day. Most of the trading is done through banks, brokers, and financial institutions.
investopedia
1
43.73
11.9
13.6
14.04
14.4
11.5
12.833333
14.62
Forfaiting
Forfaiting is a means of financing that enables exporters to receive immediate cash by selling their medium and long-term receivables—the amount an importer owes the exporter—at a discount through an intermediary. The exporter eliminates risk by making the sale without recourse. It has no liability regarding the importer's possible default on the receivables.
investopedia
1
45.05
11.4
13.6
16.01
15.1
10.47
12.166667
13.12
Forfeited Share
A forfeited share is a share in a publicly-traded company that the owner loses (or forfeits) by neglecting to live up to any number of purchase requirements. For example, a forfeiture may occur if a shareholder fails to pay an owed allotment (call money), or if he sells or transfers his shares during a restricted period.
investopedia
1
43.06
14.2
0
9.87
15.1
10.66
19.5
17.63
Form 3
SEC Form 3: Initial Statement of Beneficial Ownership of Securities is a document filed by a company insider or major shareholder with the Securities and Exchange Commission (SEC).
investopedia
1
17.68
17.8
0
13.87
18.3
11.79
23
21.2
Form 4
SEC Form 4: Statement of Changes in Beneficial Ownership is a document that must be filed with the Securities and Exchange Commission (SEC) whenever there is a material change in the holdings of company insiders. Insiders consist of directors and officers of the company, as well as any shareholders, owning 10% or more of the company's outstanding stock. The forms ask about the reporting person's relationship to the company and about purchases and sales of such equity shares.
investopedia
1
36.63
14.6
18.2
12.07
15.8
10.8
20
18.61
Form 144
Form 144: Notice of Proposed Sale of Securities is a document issued by the Securities and Exchange Commission (SEC). It must be filed with the SEC by an executive officer, director, or the affiliate of a company when placing an order to sell that company's stock during any three-month period in which the sale exceeds 5,000 shares or units or has an aggregate sales price greater than $50,000. This is also known as Rule 144 of the Securities Act of 1933.
investopedia
1
52.53
12.6
15
9.06
14
9.65
17.833333
15.24
Form 1040X
Form 1040-X is issued by the Internal Revenue Service (IRS) to taxpayers who need to amend their prior-year tax returns for any reason.
investopedia
1
56.59
11.1
0
10.28
13.2
11.64
14.5
12.68
Form 1045
Form 1045: Application for Tentative Refund is an Internal Revenue Service (IRS) form used by individuals, estates, and trusts to apply for a quick tax refund.
investopedia
1
36.63
14.6
0
12.02
16.2
11.61
17
16.55
Form 1065
Form 1065: U.S. Return of Partnership Income is a tax document issued by the Internal Revenue Service (IRS) used to declare the profits, losses, deductions, and credits of a business partnership. In addition to Form 1065, partnerships must also submit Schedule K-1, a document prepared for each partner.
investopedia
1
47.12
12.7
0
12.89
16.1
11.74
16
14.6
Form 1095-A
Form 1095-A is a form that is sent to Americans who obtain health insurance coverage through a Health Insurance Marketplace carrier.
investopedia
1
50.16
11.5
0
13.11
14.2
9.94
16.5
17.92
Form 1095-B
Form 1095-B is an Internal Revenue Service (IRS) form that may be sent to taxpayers who receive minimum essential health insurance coverage as defined by the Affordable Care Act (ACA).
investopedia
1
41.03
15
0
12.14
17.9
11.97
22
21.33
Form 1095-C
Form 1095-C: Employer-Provided Health Insurance Offer and Coverage is an Internal Revenue Service (IRS) tax form reporting information about an employee's health coverage offered by an Applicable Large Employer (ALE). ALEs typically have 50 or more full-time employees.
investopedia
1
26.81
14.2
0
16.48
16.8
12.47
15.5
19.18
Form 1098
Form 1098: Mortgage Interest Statement is an Internal Revenue Service (IRS) form that is used by taxpayers to report the amount of interest and related expenses paid on a mortgage during the tax year when the amount totals $600 or more. Related expenses include points paid on the purchase of the property. Points refer to prepaid interest made on a home loan to improve the rate on the mortgage offered by the lending institution.
investopedia
1
54.86
11.7
14.1
10.51
13.7
9.34
16
13.66
Form 1099-B
Form 1099-B: Proceeds from Broker and Barter Exchange is a federal tax form used by brokerages and barter exchanges to record customers' gains and losses during a tax year. Individual taxpayers will receive the form from their brokers or barter exchange already filled out.
investopedia
1
57.61
10.7
0
12.36
14.2
10.11
13
12.44
Form 1099-DIV
Form 1099-DIV: Dividends and Distributions is an Internal Revenue Service (IRS) form sent by banks and other financial institutions to investors who receive dividends and distributions from any type of investment during a calendar year. Investors can receive multiple 1099-DIVs. Each 1099-DIV form should be reported on an investor’s tax filing.
investopedia
1
37.3
12.3
14.6
15.19
14.5
10.05
12.5
13.07
Form 1099-INT
Form 1099-INT is the IRS tax form used to report interest income. The form is issued by all payers of interest income to investors at year-end. It includes a breakdown of all types of interest income and related expenses. Payers must issue a 1099-INT for any party to whom they paid at least $10 of interest during the year.
investopedia
1
73.37
6.7
10.1
7.71
7.3
8.12
7.875
7.95
Form 1099-MISC
Form 1099-MISC: Miscellaneous Income (or Miscellaneous Information, as it's called starting in 2021) is an Internal Revenue Service (IRS) form used to report certain types of miscellaneous compensation, such as rents, prizes and awards, healthcare payments, and payments to an attorney. Before the 2020 tax year, Form 1099-MISC was also used to report non-employee compensation for independent contractors, freelancers, sole proprietors, and self-employed individuals. Starting with 2020, this non-employee pay is reported on Form 1099-NEC: Nonemployee Compensation.These forms generally report business payments—not personal ones.
investopedia
1
26.14
16.6
17.9
18.98
23.3
11.42
20.666667
17.87
Form 1099-R
Form 1099-R: Distributions From Pensions, Annuities, Retirement or Profit-Sharing Plans is an Internal Revenue System (IRS) tax form that is used for reporting distributions from annuities, profit-sharing plans, retirement plans, IRAs, insurance contracts, or pensions. It deals specifically with passive income and retirement plans.
investopedia
1
1.44
24
0
20.26
31.9
13
36
23.96
Form 1099-Q
Form 1099-Q: Payments From Qualified Education Programs is an Internal Revenue Service (IRS) tax form sent to individuals who receive distributions from a Coverdell education savings account (ESA) or a 529 plan. These distributions—including rollovers—may be taxable, and you must determine the tax liability of any distribution using other IRS information. The form is then used by taxpayers to fill out both federal and state tax returns if the distributions received are subject to tax.
investopedia
1
29.18
15.4
15.9
14.51
17.3
10.35
17.5
16.4
Form 1120S
Form 1120-S: U.S. Income Tax Return for an S Corporation is a tax document that is used to report the income, losses, and dividends of S corporation shareholders. Essentially, Form 1120-S is an S corporation's tax return.
investopedia
1
58.99
8.1
11.9
9.09
8.3
8.51
7.5
11.41
Form 1310
Form 1310 is an Internal Revenue Service (IRS) form that should be used to claim a federal tax refund due to a recently deceased taxpayer.
investopedia
1
54.56
11.9
0
8.77
12.5
11.19
16.5
16.4
Form 13F (SEC)
The Securities and Exchange Commission's (SEC) Form 13F is a quarterly report that is required to be filed by all institutional investment managers with at least $100 million in assets under management. It discloses their equity holdings and can provide some insights into what the smart money is doing in the market. However, studies have found that 13F filings also have serious flaws and can't be taken at face value.
investopedia
1
47.83
12.4
13.6
11.38
13.8
9.98
15
14.46
Form 2106: Employee Business Expenses
Form 2106: Employee Business Expenses is a tax form distributed by the Internal Revenue Service (IRS) used by employees to deduct ordinary and necessary expenses related to their jobs. Ordinary expenses are generally considered common and accepted in a particular line of business, while necessary expenses are those that are helpful in conducting business.
investopedia
1
27.15
16.2
0
15.03
18.6
10.53
22.5
20.43
Form 2106-EZ: Unreimbursed Employee Business Expenses
Form 2106-EZ: Unreimbursed Employee Business Expenses was a tax form issued by the Internal Revenue Service (IRS) for use by employees who wished to deduct ordinary and necessary expenses related to their jobs.
investopedia
1
29.52
17.3
0
13.7
20.5
12.93
25.5
22.9
Form 2439
Form 2439 is an Internal Revenue Service (IRS) form that Regulated Investment Companies(RICs)–mutuals funds and exchange-traded funds–and Real Estate Investment Trusts (REITs) are required to distribute to shareholders in order to report undistributed long-term capital gains. Mutual funds are required to distribute most capital gains to shareholders, and the shareholders report these gains on Form 1099-DIV. However, if the fund company decides to retain these gains, it must pay taxes on behalf of shareholders and report these transactions on Form 2439.
investopedia
1
27.15
16.2
17.5
16.19
19.9
10.43
19.833333
15.74
Form 2848
Form 2848: Power of Attorney and Declaration of Representative is an Internal Revenue Service (IRS) document that authorizes an individual or organization to represent a taxpayer by appearing before the IRS—at an audit, for example.
investopedia
1
2.11
21.7
0
15.62
23
12.59
29.5
27.71
Form 4506: Request for Copy of Tax Return
Form 4506: Request for Copy of Tax Return is filed by taxpayers to request exact copies of one or more previously filed tax returns and tax information from the Internal Revenue Service (IRS). Copies may be needed to complete a current-year tax return, amend a prior-year tax return, file a claim for refund or abatement, apply for government benefits, apply for federal student aid, verify income, or defend an IRS audit.
investopedia
1
35.44
17.1
0
10.98
19.7
10.96
22.75
18.14
Form 4562
Form 4562: Depreciation and Amortization is an Internal Revenue Service (IRS) form used to claim deductions for the depreciation or amortization of an asset or piece of property for tax filing purposes.
investopedia
1
22.08
18.1
0
13.59
19.7
11.14
24
20.3
Form 4684
Form 4684 is an Internal Revenue Service (IRS) form for reporting gains or losses from casualties and thefts which may be deductible for taxpayers who itemize deductions. Casualty losses can be the result of fires, floods, and other disasters. In most cases, taxpayers can deduct losses in the tax year in which they happened. In the case of theft, the tax year is the year of loss discovery.
investopedia
1
65.35
9.8
13
10.16
12.6
10.1
10.75
13.79
Form 4797
Form 4797 (Sales of Business Property) is a tax form distributed by the Internal Revenue Service (IRS). It is used to report gains made from the sale or exchange of business property, including (but not limited to) property used to generate rental income, and property used for industrial, agricultural, or extractive resources.
investopedia
1
36.63
14.6
0
12.6
16.7
9.78
19
17.32
Form 4952
Form 4952: Investment Interest Expense Deduction is a tax form distributed by the Internal Revenue Service (IRS) used to determine the amount of investment interest expense that can be deducted, as well as any interest expense that can be carried forward to a future tax year.
investopedia
1
24.79
21.2
0
12.38
25.4
10.38
33
24.49
Form 5405
Form 5405: First-Time Homebuyer Credit and Repayment of the Credit is a tax form distributed by the Internal Revenue Service (IRS) and used by first-time homeowners or long-time residents of a home to claim a tax credit that is no longer available to taxpayers. However, people who purchased homes before 2010 can still benefit from the tax credit initiative. The Obama administration enacted the federal first-time homebuyer tax credit in 2008. The tax credit was only available for approximately two years and five months—from April 9, 2008 through September 2010.  
investopedia
1
40.31
15.3
16.3
13.01
18.7
9.96
15.5
17.93
Form 6251
Form 6251: Alternative Minimum Tax-Individuals is an Internal Revenue Service (IRS) tax form used to determine the amount of alternative minimum tax (AMT) that a taxpayer may owe. Some taxpayers with higher incomes can claim certain deductions that allow them to reduce their regular tax obligation. The AMT sets an upper limit on how much that deduction can be as a way of ensuring that wealthier individuals pay an adequate amount of taxes. If you are among those to whom it applies, you'll pay the AMT instead of standard income taxes.
investopedia
1
48.33
12.2
14.9
10.97
13.3
9.45
15.625
15.27
Form 6252
Form 6252: Installment Sale Income is an Internal Revenue Service (IRS) form used to report income from the sale of real or personal property coming from an installment sale with the installment method.
investopedia
1
37.98
16.2
0
12.49
19.3
9.1
22.5
18.05
Form 6781
Form 6781: Gains and Losses From Section 1256 Contracts and Straddles is used to report gains and losses from straddles or financial contracts that are labeled as Section 1256 contracts.
investopedia
1
57.95
12.6
0
13.3
18.2
9.86
16
13.33
Form 706
Form 706: United States Estate (and Generation-Skipping Transfer) Tax Return is an Internal Revenue Service (IRS) form used by an executor of a decedent’s estate to calculate the estate tax owed, according to Chapter 11 of the Internal Revenue Code (IRC). The tax is levied on the entire taxable estate, not just on the share a specific beneficiary receives. Executors also use Form 706 to calculate the generation-skipping transfer tax (GSTT) imposed by Chapter 13 of the IRC.
investopedia
1
45.09
13.4
14.6
11.96
16
10.39
17
15.02
Form 8283
Form 8283: Noncash Charitable Contributions is a tax form distributed by the Internal Revenue Service (IRS) and used by filers who wish to deduct noncash contributions made to a qualifying charitable organization. Deductions for noncash contributions are reported as itemized deductions. Noncash contributions can include securities, property, vehicles, collectibles, or art.
investopedia
1
11.75
18
0
19.27
21.7
11.09
20.75
18.83
Form 8379
The "injured" spouse on a jointly-filed tax return can file Form 8379 to regain their share of a joint refund that was seized to pay a past-due obligation of the other spouse. These obligations might include past-due federal tax, state tax, child support, or federal non-tax debt (such as a student loan). The term "injured" refers to the negatively impacted spouse, who does not owe the debt.
investopedia
1
65.76
9.6
11.9
9.87
12.7
9.46
13.5
11.91
Form 8396
Form 8396 is an Internal Revenue Service (IRS) form used by homeowners to claim the mortgage interest credit. The aim of the mortgage interest credit is to help lower-income taxpayers afford homeownership. You can only claim the credit if you receive a mortgage credit certificate (MCC) from a state or local government agency.
investopedia
1
53.51
10.2
13
11.89
12
9.58
11.833333
11.61
Form 843
Form 843 is a multipurpose tax document issued by the Internal Revenue Service (IRS) used by taxpayers to make a claim for a refund of certain assessed taxes or to request abatement of interest or penalties applied in error.
investopedia
1
31.89
18.5
0
10.51
20.5
12.86
24.5
20.73
Form 8606
Internal Revenue Service (IRS) Form 8606, "Nondeductible IRAs," is used by filers who make nondeductible contributions to an individual retirement account (IRA). A separate form should be filed for each tax year that nondeductible contributions are made.
investopedia
1
44.24
11.7
0
15.32
15.6
9.68
13.75
12.81
Form 8949
Form 8949: "Sales and Other Dispositions of Capital Assets" is an Internal Revenue Service (IRS) form used by individuals, partnerships, corporations, trusts, and estates to report capital gains and losses from investment. Taxpayers must use the form to report short- and long-term capital gains and losses from sales or investment exchanges.
investopedia
1
11.25
24.4
0
15.57
31.2
11.43
36.5
25.89
Form ADV
Form ADV is a required submission to the Securities and Exchange Commission (SEC), by a professional investment advisor, which specifies the investment style, assets under management (AUM), and key officers of an advisory firm. Form ADV must be updated annually and made available as public record for companies managing in excess of $25 million.
investopedia
1
27.15
16.2
0
13.29
17.6
11.99
21
21.17
Fortune 100
The Fortune 100 is a list of the top 100 companies in the United States. It is a subset of the Fortune 500, a list of the 500 largest U.S. public and privately held companies published by Fortune magazine. Fortune creates the list by ranking public and private companies that report annual revenue figures to a government agency. The ranking is based on total revenues for the company's corresponding fiscal year.
investopedia
1
61.87
9.1
11.7
9.8
10.2
9.41
11.125
9.94
Fortune 500
The term Fortune 500 refers to a list of 500 of the largest companies in the United States compiled by Fortune magazine every year. Companies are ranked by their annual revenues for their respective fiscal years. This list includes both public and private companies using publicly available revenue data. To be a Fortune 500 company is widely considered to be a mark of prestige.
investopedia
1
63.7
8.4
11.2
10.73
9.8
9.61
9
8.9
Forward Dividend Yield
A forward dividend yield is an estimation of a year's dividend expressed as a percentage of the current stock price. The year's projected dividend is measured by taking a stock's most recent actual dividend payment and annualizing it. The forward dividend yield is calculated by dividing a year's worth of future dividend payments by a stock's current share price.
investopedia
1
43.02
12.2
15
12.01
12.8
9.16
14.166667
13.3
Forward Exchange Contract
A forward exchange contract (FEC) is a special type of over-the-counter (OTC) foreign currency (forex) transaction entered into in order to exchange currencies that are not often traded in forex markets. These may include minor currencies as well as blocked or otherwise inconvertible currencies. A FEC involving such a blocked currency is known as a non-deliverable forward, or NDF.
investopedia
1
43.02
12.2
14.1
13.4
14.4
10.23
13.5
11.95
Forward Integration
Forward integration is a business strategy that involves a form of downstream vertical integration whereby the company owns and controls business activities that are ahead in the value chain of its industry, this might include among others direct distribution or supply of the company's products. This type of vertical integration is conducted by a company advancing along the supply chain.
investopedia
1
24.11
17.4
0
14.92
19.6
10.12
22
18
Forward Market
A forward market is an over-the-counter marketplace that sets the price of a financial instrument or asset for future delivery. Forward markets are used for trading a range of instruments, but the term is primarily used with reference to the foreign exchange market. It can also apply to markets for securities and interest rates as well as commodities.
investopedia
1
51.89
10.8
14.1
11.72
12.3
9.77
13.333333
14.62
Forward Points
In currency trading, forward points are the number of basis points added to or subtracted from the current spot rate of a currency pair to determine the forward rate for delivery on a specific value date. When points are added to the spot rate this is called a forward premium; when points are subtracted from the spot rate it is a forward discount. The forward rate is based on the difference between the interest rates of the two currencies (currency deals always involve two currencies) and the time until the maturity of the deal.
investopedia
1
56.63
13.1
15.5
10.34
16.5
8.55
20.333333
16.35
Forward Premium
A forward premium is a situation in which the forward or expected future price for a currency is greater than the spot price. It is an indication by the market that the current domestic exchange rate is going to increase against the other currency.
investopedia
1
49.15
11.9
0
9.46
11.5
8.32
14.5
14.25
Forward Price-To-Earnings (Forward P/E)
Forward price-to-earnings (forward P/E) is a version of the ratio of price-to-earnings (P/E) that uses forecasted earnings for the P/E calculation. While the earnings used in this formula are just an estimate and not as reliable as current or historical earnings data, there are still benefits to estimated P/E analysis.
investopedia
1
37.64
14.2
0
12.71
16.6
10.25
18
17.2
Four Asian Tigers
The Four Asian Tigers are the high-growth economies of Hong Kong, Singapore, South Korea, and Taiwan. Fueled by exports and rapid industrialization, the Four Asian Tigers have consistently maintained high levels of economic growth since the 1960s, and have collectively joined the ranks of the world's wealthiest nations.
investopedia
1
55.58
11.5
0
15.26
17.7
12.72
15
14.6
Four Percent Rule
The Four Percent Rule is a rule of thumb used to determine how much a retiree should withdraw from a retirement account each year. This rule seeks to provide a steady income stream to the retiree while also maintaining an account balance that keeps income flowing through retirement. Experts are divided on whether the 4% withdrawal rate is safe, as the withdrawals will consist primarily of interest and dividends.
investopedia
1
56.59
11.1
13
12.02
13.9
9.81
14.5
13.84
Four Ps
The four Ps of marketing are the key factors that are involved in the marketing of a good or service. They are the product, price, place, and promotion of a good or service. Often referred to as the marketing mix, the four Ps are constrained by internal and external factors in the overall business environment, and they interact significantly with one another.
investopedia
1
58.92
10.2
13.6
10.04
11.7
8.23
13.666667
12.8
Fourth World
The Fourth World is an outdated term used to describe the most underdeveloped, poverty-stricken, and marginalized regions of the world.
investopedia
1
51.18
11.1
0
15.49
16.1
9.37
13
12
Fractal Indicator
The fractal indicator is based on a simple price pattern that is frequently seen in financial markets. Outside of trading, a fractal is a recurring geometric pattern that is repeated on all time frames. From this concept, the fractal indicator was devised. The indicator isolates potential turning points on a price chart. It then draws arrows to indicate the existence of a pattern. The bullish fractal pattern signals the price could move higher. A bearish fractal signals the price could move lower. Bullish fractals are marked by a down arrow, and bearish fractals are marked by an up arrow.
investopedia
1
67.35
6.9
9.8
10.31
8.4
8.88
6.5625
8.6