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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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Incremental Cost
Incremental cost is the total cost incurred due to an additional unit of product being produced. Incremental cost is calculated by analyzing the additional expenses involved in the production process, such as raw materials, for one additional unit of production. Understanding incremental costs can help companies boost production efficiency and profitability.
investopedia
1
20.38
14.6
16.7
17.11
15.7
10.67
14.166667
15.43
Incumbency Certificate
An incumbency certificate (or certificate of incumbency) is an official document issued by a corporation or limited liability company (LLC) that lists the names of its current directors, officers, and, occasionally, key shareholders. It specifies who holds which positions within the organization, and is most frequently used to confirm the identity of individuals who are authorized to enter into legally binding transactions on the company's behalf.
investopedia
1
4.14
20.9
0
16.2
22.6
12.69
28
25.32
Incumbent
The term incumbent refers to an individual who currently holds a set of responsibilities within a specific office as part of a corporation or within a branch of the government. As the incumbent, this person has an obligation to the position or office they hold. All incumbents of an organization such as directors and officers are listed on an incumbency certificate. An incumbent may also refer to the obligation itself or to the sense of duty surrounding the accomplishment of a particular task or objective.
investopedia
1
25.83
16.7
18.6
11.78
16.4
9.31
16.125
19.79
Incurred But Not Reported (IBNR)
Incurred but not reported (IBNR) is a type of reserve account used in the insurance industry as the provision for claims and/or events that have transpired, but have not yet been reported to an insurance company.
investopedia
1
34.94
17.3
0
11.21
19.8
10.25
25
18.84
Indemnity Insurance
The term indemnity insurance refers to an insurance policy that compensates an insured party for certain unexpected damages or losses up to a certain limit—usually the amount of the loss itself. Insurance companies provide coverage in exchange for premiums paid by the insured parties. These policies are commonly designed to protect professionals and business owners when they are found to be at fault for a specific event such as misjudgment or malpractice. They generally take the form of a letter of indemnity.
investopedia
1
42.21
12.5
15.2
13.05
13.7
9.66
14.75
15.52
Indenture
Indenture refers to a legal and binding agreement, contract, or document between two or more parties. Traditionally, these documents featured indented sides or perforated edges. Historically, indenture has also referred to a contract binding one person to work for another for a set period of time (indentured servant), particularly European immigrants. In modern day finance, the word indenture most commonly appears in bond agreements, real estate deals, and some aspects of bankruptcies.
investopedia
1
36.28
12.7
14.9
15.14
15
11.55
13.25
14.98
Indentured Servitude
Indentured servitude refers to a contract between two individuals, in which one person worked not for money but to repay an indenture, or loan, within a set time period. Indentured servitude was popular in the United States in the 1600s as individuals, mainly European immigrants, worked in exchange for the price of passage to America.
investopedia
1
35.1
15.2
0
12.02
16.5
9.31
18.75
16.09
Independent Contractor
An independent contractor is a self-employed person or entity contracted to perform work for—or provide services to—another entity as a nonemployee. As a result, independent contractors must pay their own Social Security and Medicare taxes. In addition, an entity that uses the services of an independent contractor is not required to provide them with employment benefits, such as health insurance and employer-sponsored retirement accounts, that the entity might otherwise provide were the contractor an employee. The payer must correctly classify each payee as either an independent contractor or employee. Another term for an independent contractor is “freelancer.”
investopedia
1
26.4
14.4
17.6
16.3
16.1
9.65
16.1
14.36
Index
An index is a method to track the performance of a group of assets in a standardized way. Indexes typically measure the performance of a basket of securities intended to replicate a certain area of the market. These could be a broad-based index that captures the entire market, such as the Standard & Poor's 500 Index or Dow Jones Industrial Average (DJIA), or more specialized such as indexes that track a particular industry or segment.
investopedia
1
46.4
12.9
15
10.74
14.1
10.41
16.833333
15.83
Index Fund
An index fund is a type of mutual fund or exchange-traded fund (ETF) with a portfolio constructed to match or track the components of a financial market index, such as the Standard & Poor's 500 Index (S&P 500). An index mutual fund is said to provide broad market exposure, low operating expenses, and low portfolio turnover. These funds follow their benchmark index regardless of the state of the markets.
investopedia
1
48.43
12.1
14.6
10.74
13.4
10.34
15.5
14.37
Index Investing
Index investing is a passive investment technique that attempts to generate returns similar to a broad market index. Investors use this buy-and-hold strategy to replicate the performance of a specific index—generally an equity or fixed-income index—by purchasing the component securities of the index, or investing in an index mutual fund or exchange traded fund (ETF) that itself closely tracks the underlying index.
investopedia
1
14.63
18.9
0
16.43
21.6
12.05
24
21.43
Index-Linked Bond
An index-linked bond is a bond in which payment of interest income on the principal is related to a specific price index, usually the Consumer Price Index (CPI). This feature provides protection to investors by shielding them from changes in the underlying index. The bond's cash flows are adjusted to ensure that the holder of the bond receives a known real rate of return. An index-linked bond is also known as a real return bond in Canada, Treasury Inflation-Protected Securities (TIPS) in the U.S., and a linker in the U.K.
investopedia
1
57.1
10.9
12.2
10.1
12.8
10.37
13.75
13.89
Indexation
Indexation is a system or technique used by organizations or governments to connect prices and asset values. This is done by linking adjustments made to the value of a good, price of a service, or another specified value to a predetermined price or composite index. Indexation requires identifying a price index and determining whether linking the value to the price index will accomplish the organization's goals. Indexation is most commonly used with wages in a high inflation environment. Indexation is also known as escalating.
investopedia
1
37.5
12.2
14.3
12.82
12.1
9.36
12.2
13.86
Indexed Annuity
An indexed annuity is a type of annuity contract that pays an interest rate based on the performance of a specified market index, such as the S&P 500. It differs from fixed annuities, which pay a fixed rate of interest, and variable annuities, which base their interest rate on a portfolio of securities chosen by the annuity owner. Indexed annuities are sometimes referred to as equity-indexed or fixed-indexed annuities.
investopedia
1
48.13
12.3
15.9
11.96
14.2
9.58
16.5
13.84
Indian Rupee
The Indian rupee (INR) is the currency of India. INR is the International Organization for Standardization currency code for the Indian rupee, for which the currency symbol is ₹.
investopedia
1
25.12
17
0
12.89
17.9
9.98
11.25
17.12
Indication of Interest (IOI)
An indication of interest (IOI) is an underwriting expression showing a conditional, non-binding interest in buying a security that is currently in registration—awaiting approval by the Securities and Exchange Commission (SEC). The investor's broker is required to provide the investor with a preliminary prospectus. However, IOIs in the mergers and acquisitions world have similar intent but are done differently.
investopedia
1
26.1
14.5
16.7
16.65
16.8
12.91
15.5
17.37
Indicative Net Asset Value (iNAV)
Indicative net asset value (iNAV) is a measure of the intraday net asset value (NAV) of an investment. INAV is reported approximately every 15 seconds. It gives investors a measure of the value of the investment throughout the day.
investopedia
1
49.82
9.5
11.2
9.5
8.4
9.54
7.5
10.33
Indicator
Indicators are statistics used to measure current conditions as well as to forecast financial or economic trends.
investopedia
1
37.3
12.3
0
15.19
14
11.91
13.5
18.56
Indifference Curve
An indifference curve, with respect to two commodities, is a graph showing those combinations of the two commodities that leave the consumer equally well off or equally satisfied—hence indifferent—in having any combination on the curve.
investopedia
1
27.49
18.1
0
16.31
23.2
10.79
24.5
20.86
Indirect Loan
An indirect loan can refer to an installment loan in which the lender – either the original issuer of the debt or the current holder of the debt – does not have a direct relationship with the borrower.
investopedia
1
49.83
15.8
0
8.19
17.9
9.68
24
20.46
Indirect Method
The indirect method is one of two accounting treatments used to generate a cash flow statement. The indirect method uses increases and decreases in balance sheet line items to modify the operating section of the cash flow statement from the accrual method to cash method of accounting.
investopedia
1
47.62
12.5
0
12.25
14.3
9.84
16.75
16.21
Indirect Quote
The term indirect quote is a currency quotation in the foreign exchange market that expresses the variable amount of foreign currency required to buy or sell one unit of the domestic currency. An indirect quote is also known as a “quantity quotation,” since it expresses the quantity of foreign currency required to buy units of the domestic currency. In other words, the domestic currency is the base currency in an indirect quote, while the foreign currency is the counter currency.
investopedia
1
35.91
14.9
18.2
12.02
15.8
7.53
20.333333
13.68
Indirect Tax
An indirect tax is collected by one entity in the supply chain (usually a producer or retailer) and paid to the government, but it is passed on to the consumer as part of the purchase price of a good or service. The consumer is ultimately paying the tax by paying more for the product.
investopedia
1
52.53
12.6
0
7.84
12.7
8.78
18
15.99
Individual Retirement Account (IRA)
An individual retirement account (IRA) is a tax-advantaged account that individuals use to save and invest for retirement. The Internal Revenue Service (IRS) also uses the term individual retirement arrangements (also IRAs) to broadly refer to individual retirement accounts, individual retirement annuities, and other trusts and custodial accounts that act as personal savings plans with tax advantages for setting aside money for retirement.
investopedia
1
5.66
20.3
0
17.36
22.8
10.46
24.75
18.95
Industrial Goods Sector
The industrial goods sector is a category of stocks of companies who produce capital goods used in construction and manufacturing. Businesses in the industrial goods sector make and sell machinery, equipment, and supplies that are used to produce other goods rather than sold directly to consumers.
investopedia
1
39.67
13.4
0
14.39
16
9.24
16.5
15.29
Industrial Organization
Industrial organization is a field of economics dealing with the strategic behavior of firms, regulatory policy, antitrust policy and market competition. Industrial organization applies the economic theory of price to industries. Economists and other academics who study industrial organization seek to increase understanding of the methods by which industries operate, improve industries' contributions to economic welfare, and improve government policy in relation to these industries.
investopedia
1
-1.32
18.8
19.9
19.72
20.1
10.79
19.5
18.53
Industrial Production Index (IPI)
The industrial production index (IPI) is a monthly economic indicator measuring real output in the manufacturing, mining, electric, and gas industries, relative to a base year.
investopedia
1
11.25
18.2
0
15.38
19.1
12.82
21
22.71
Industrial Revenue Bonds—IRBs
Industrial revenue bonds (IRB) are municipal debt securities issued by a government agency on behalf of a private sector company and intended to build or acquire factories or other heavy equipment and tools.
investopedia
1
21.06
18.5
0
13.53
20
13.41
23.5
19.26
Industrial Revolution
The Industrial Revolution was a period of major industrialization and innovation that took place during the late 1700s and early 1800s. The Industrial Revolution began in Great Britain and quickly spread throughout the world.
investopedia
1
37.3
12.3
0
15.19
14
8.66
12
12.68
Industrialization
Industrialization is the process by which an economy is transformed from a primarily agricultural one to one based on the manufacturing of goods. Individual manual labor is often replaced by mechanized mass production, and craftsmen are replaced by assembly lines. Characteristics of industrialization include economic growth, the more efficient division of labor, and the use of technological innovation to solve problems as opposed to dependency on conditions outside of human control.
investopedia
1
13.58
17.3
17.5
16.6
18.1
12.15
18.166667
19.62
Industry Life Cycle
The industry life cycle refers to the evolution of an industry or business through four stages based on the business characteristics commonly displayed in each phase. The four phases of an industry life cycle are the introduction, growth, maturity, and decline stages. Industries are born when new products are developed, with significant uncertainty regarding market size, product specifications, and main competitors. Consolidation and failure whittle down an established industry as it grows, and the remaining competitors minimize expenses as growth slows and demand eventually wanes.
investopedia
1
32.94
14
16.8
16.36
17.1
11.57
16.375
17.46
Industry Life Cycle Analysis
Industry life cycle analysis is part of fundamental analysis of a company involving the examination of the stage an industry is in at a given point in time. There are four stages in an industry life cycle: expansion, peak, contraction, trough. An analyst will determine where a company sits in the cycle and use this information to project future financial performance and estimate forward valuations (e.g., forward price-earnings ratios).
investopedia
1
31.21
14.6
17.5
13.12
15.4
10.27
17.833333
17.32
Inefficient Market
According to economic theory, an inefficient market is one in which an asset's prices do not accurately reflect its true value, which may occur for several reasons. Inefficiencies often lead to deadweight losses. In reality, most markets do display some level of inefficiencies, and in the extreme case an inefficient market can be an example of a market failure.
investopedia
1
34.56
13.3
14.1
11.89
12.8
9.7
13.5
13.3
Infant-Industry Theory
The infant-industry theory states that new industries in developing countries need protection against competitive pressures until they mature and develop economies of scale that can rival their competitors'. The infant industry argument is often cited as a rationale for protectionism and was developed by Alexander Hamilton and Friedrich List.
investopedia
1
29.69
15.2
0
17.58
19.3
12.26
18.75
19.6
Inferior Goods
An inferior good is an economic term that describes a good whose demand drops when people's incomes rise. These goods fall out of favor as incomes and the economy improve as consumers begin buying more costly substitutes instead.
investopedia
1
52.19
10.7
0
11.55
11.9
9.57
11.5
11.81
Inflation Accounting
Inflation accounting is a special technique used to factor in the impact soaring or plummeting costs of goods in some regions of the world have on the reported figures of international companies. Financial statements are adjusted according to price indexes, rather than relying solely on a cost accounting basis, to paint a clearer picture of a firm’s financial position in inflationary environments. This method is also sometimes referred to as price level accounting.
investopedia
1
38.35
13.9
16.7
14.45
16.6
11.11
17.833333
17.39
Inflation-Adjusted Return
The inflation-adjusted return is the measure of return that takes into account the time period's inflation rate. The purpose of the inflation-adjusted return metric is to reveal the return on an investment after removing the effects of inflation.
investopedia
1
35.27
13.1
0
13.87
14
8.73
13
12.86
Inflation Hedge
An inflation hedge is an investment that is considered to protect the decreased purchasing power of a currency that results from the loss of its value due to rising prices either macro-economically or due to inflation. It typically involves investing in an asset that is expected to maintain or increase its value over a specified period of time. Alternatively, the hedge could involve taking a higher position in assets, which may decrease in value less rapidly than the value of the currency.
investopedia
1
35.31
15.1
15.9
11.78
16
10
18.666667
17.26
Inflation Swap
An inflation swap is a contract used to transfer inflation risk from one party to another through an exchange of fixed cash flows.
investopedia
1
65.05
9.9
0
9.99
12.2
9.58
14.5
10.94
Inflationary Gap
An inflationary gap is a macroeconomic concept that measures the difference between the current level of real gross domestic product (GDP) and the GDP that would exist if an economy was operating at full employment.
investopedia
1
27.49
18.1
0
12.95
20.6
11.69
24.5
20.86
Inflection Point
An inflection point is an event that results in a significant change in the progress of a company, industry, sector, economy, or geopolitical situation and can be considered a turning point after which a dramatic change, with either positive or negative results, is expected to result.
investopedia
1
16.33
22.4
0
13.01
26.2
11.75
35
27.97
Information Coefficient (IC)
The information coefficient (IC) is a measure used to evaluate the skill of an investment analyst or an active portfolio manager. The information coefficient shows how closely the analyst's financial forecasts match actual financial results. The IC can range from 1.0 to -1.0, with -1 indicating the analyst's forecasts bear no relation to the actual results, and 1 indicating that the analyst's forecasts perfectly matched actual results.
investopedia
1
23.46
15.5
18.2
14.1
16
10.16
18.166667
16.08
Information Ratio
The information ratio (IR) is a measurement of portfolio returns beyond the returns of a benchmark, usually an index, compared to the volatility of those returns. The benchmark used is typically an index that represents the market or a particular sector or industry.
investopedia
1
32.73
14
0
12.13
13.9
10.95
15.25
16.97
Infrastructure
Infrastructure is the general term for the basic physical systems of a business, region, or nation. Examples of infrastructure include transportation systems, communication networks, sewage, water, and electric systems. These systems tend to be capital intensive and high-cost investments, and are vital to a country's economic development and prosperity.
investopedia
1
21.09
14.4
15
17.34
16.3
10.89
12.5
14.68
Inherent Risk
Inherent risk is the risk posed by an error or omission in a financial statement due to a factor other than a failure of internal control. In a financial audit, inherent risk is most likely to occur when transactions are complex, or in situations that require a high degree of judgment in regard to financial estimates. This type of risk represents a worst-case scenario because all internal controls in place have nonetheless failed.
investopedia
1
46.81
12.8
14.6
11.32
14.1
10.68
16.166667
14.1
Inheritance
Inheritance refers to the assets that an individual bequeaths to their loved ones after they pass away. An inheritance may contain cash, investments such as stocks or bonds, and other assets such as jewelry, automobiles, art, antiques, and real estate.
investopedia
1
42.72
12.3
0
12.47
13.7
10.55
13
13
Inheritance Tax
An inheritance tax is a tax imposed by certain states on those who are bequeathed or receive assets from the estate of a deceased person. The tax rate depends on the state of residence, the value of the inheritance, and the beneficiary's relationship to the decedent.
investopedia
1
48.13
12.3
0
10.39
12.8
8.55
14
12.68
Inherited IRA
An inherited IRA is an account that is opened when an individual inherits an IRA or employer-sponsored retirement plan after the original owner dies. The individual inheriting the Individual Retirement Account (IRA) (the beneficiary) may be anyone—a spouse, relative, or unrelated party or entity (estate or trust). Rules on how to handle an inherited IRA differ for spouses and non-spouses, however.
investopedia
1
25.49
14.7
16.7
13.81
15.1
9.82
15.833333
15.33
Initial Coin Offering (ICO)
An initial coin offering (ICO) is the cryptocurrency industry’s equivalent to an initial public offering (IPO). A company looking to raise money to create a new coin, app, or service launches an ICO as a way to raise funds.
investopedia
1
60.14
9.7
0
9.05
10.6
9.46
12.75
11.9
Initial Public Offerings (IPOs)
An initial public offering (IPO) refers to the process of offering shares of a private corporation to the public in a new stock issuance. Public share issuance allows a company to raise capital from public investors. The transition from a private to a public company can be an important time for private investors to fully realize gains from their investment as it typically includes share premiums for current private investors. Meanwhile, it also allows public investors to participate in the offering.
investopedia
1
42.41
12.4
13.8
12.71
13.5
8.74
13.625
12.07
Inorganic Growth
Inorganic growth arises from mergers or takeovers rather than an increase in the company's own business activity. Firms that choose to grow inorganically can gain access to new markets through successful mergers and acquisitions. Inorganic growth is considered a faster way for a company to grow compared to organic growth.
investopedia
1
46.06
11
13.6
13.74
12.7
10.15
11.666667
13.08
Input-Output Analysis
Input-output analysis (I-O) is a form of macroeconomic analysis based on the interdependencies between different economic sectors or industries. This method is commonly used for estimating the impacts of positive or negative economic shocks and analyzing the ripple effects throughout an economy. I-O economic analysis was originally developed by Wassily Leontief (1906–1999), who later won the Nobel Memorial Prize in Economic Sciences for his work in this area.
investopedia
1
23.05
15.7
18.6
15.84
17.3
12.43
18.666667
17.9
INSEAD
One of the world's top graduate business schools, INSEAD, has campuses in France, Singapore, San Francisco, and the Middle East, along with a research center in Israel. Founded in 1957, INSEAD is an acronym for "Institut Européen d'Administration des Affaires."
investopedia
1
51.18
11.1
0
13.05
14.7
12.13
13
14
Inside Day
An inside day is a two-day price pattern that occurs when a second day has a range that is completely inside the first day's price range. The high of the second day is lower than the first, and the low of the second is higher than the first.
investopedia
1
72.5
9.1
0
5.87
9.6
7.13
12.5
10.43
Inside Indemnity
Indemnity is a comprehensive form of insurance compensation for damages or loss. When the term indemnity is used in the legal sense, it may also refer to an exemption from liability for damages.
investopedia
1
46.27
10.9
0
10.73
10.2
8.76
11.75
13.87
Inside Sales
Inside sales means the sale of products or services by personnel who reach customers through phone, email, or the internet. Other ways to define inside sales are "remote sales" or "virtual sales."
investopedia
1
72.16
7.2
0
11.08
11
9.86
8.5
10.15
Insider
Insider information is a fact about a public company's plans or finances that has not yet been revealed to shareholders and that could give an unfair advantage to its possessors if acted upon. Buying or selling stock based on insider information can be a criminal offense.
investopedia
1
48.13
12.3
0
11.26
13.3
9.93
16
15.29
Insider Trading
Insider trading involves trading in a public company's stock by someone who has non-public, material information about that stock for any reason. Insider trading can be either illegal or legal depending on when the insider makes the trade. It is illegal when the material information is still non-public, and this sort of insider trading comes with harsh consequences.
investopedia
1
34.97
13.2
15.9
13
13.5
8.41
14.666667
12.55
Insolvency
Insolvency is a term for when an individual or company can no longer meet their financial obligations to lenders as debts become due. Before an insolvent company or person gets involved in insolvency proceedings, they will likely be involved in informal arrangements with creditors, such as setting up alternative payment arrangements. Insolvency can arise from poor cash management, a reduction in cash inflow, or an increase in expenses.
investopedia
1
31.51
14.5
17.1
14.34
15.8
9.41
17.333333
16.73
Installment Debt
An installment debt is a loan that is repaid by the borrower in regular installments. An installment debt is generally repaid in equal monthly payments that include interest and a portion of the principal. This type of loan is an amortized loan that requires a standard amortization schedule to be created by the lender detailing payments throughout the loan’s duration.
investopedia
1
51.18
11.1
14.6
12.47
13
11.21
14
15.33
Institute for Supply Management (ISM)
The term Institute for Supply Management (ISM) refers to a nonprofit supply management association. Established in 1915, it is the largest organization of its kind. It provides certification, development, education, and research for individuals and corporations in the supply management and purchasing professions. The goal of the ISM is to help advance supply management "to drive value and competitive advantage." The organization publishes the ISM Manufacturing Report on Business.
investopedia
1
23.63
13.4
14.8
16
13.9
10.04
11.1
15.38
Institute of Management Accountants (IMA)
The Institute of Management Accountants (IMA) is one of the top associations for financial professionals. It offers the prestigious Certified Management Accountant (CMA) designation. The IMA's mission is to promote education and development in managetment accounting and finance, advocate for the highest ethics and best business practices, and provide a forum for research.
investopedia
1
28.13
13.7
16.3
16.59
16
12.86
14.166667
18.4
Institutional Brokers' Estimate System (IBES)
The Institutional Brokers' Estimate System (IBES) is a database used by brokers and active investors to access the estimates made by stock analysts regarding the future earnings of publicly traded American companies.
investopedia
1
22.08
18.1
0
16.31
21.9
14.11
23
20.3
Institutional Investor
An institutional investor is a company or organization that invests money on behalf of other people. Mutual funds, pensions, and insurance companies are examples. Institutional investors often buy and sell substantial blocks of stocks, bonds, or other securities and, for that reason, are considered to be the whales on Wall Street. The group is also viewed as more sophisticated than the average retail investor and, in some instances, are subject to less restrictive regulations.
investopedia
1
35.78
12.9
14.2
13.75
13.8
10.1
13
14.43
Instrument
An instrument is a means by which something of value is transferred, held, or accomplished. In the field of finance, an instrument is a tradable asset, or negotiable item, such as a security, commodity, derivative, or index, or any item that underlies a derivative.
investopedia
1
40.69
13.1
0
10.56
13.4
9.39
15.5
15.16
Insufficient Funds
The term non-sufficient funds (NSF), or insufficient funds, refers to the status of a checking account that does not have enough money to cover transactions. NSF also describes the fee charged when a check is presented but cannot be covered by the balance in the account. You may see a “non-sufficient funds” or “insufficient funds” notice on a bank statement or at an ATM terminal (or on a receipt) when attempting to withdraw more money than your account holds.
investopedia
1
39.84
17.5
0
10.86
21.4
9.99
15.833333
18.84
Insurable Interest
Insurable interest is a type of investment that protects anything subject to a financial loss. A person or entity has an insurable interest in an item, event or action when the damage or loss of the object would cause a financial loss or other hardships. To have an insurable interest a person or entity would take out an insurance policy protecting the person, item, or event in question. The insurance policy would mitigate the risk of loss if something happens to the asset—like becoming damaged or lost.
investopedia
1
49.35
11.8
15.6
10.33
12.2
8.35
15.625
12.86
Insurance Claim
An insurance claim is a formal request by a policyholder to an insurance company for coverage or compensation for a covered loss or policy event. The insurance company validates the claim (or denies the claim). If it is approved, the insurance company will issue payment to the insured or an approved interested party on behalf of the insured.
investopedia
1
43.43
12
15
10.73
11.5
8.95
14
11.86
Insurance Coverage
Insurance coverage is the amount of risk or liability that is covered for an individual or entity by way of insurance services. Insurance coverage, such as auto insurance, life insurance—or more exotic forms, such as hole-in-one insurance—is issued by an insurer in the event of unforeseen occurrences.
investopedia
1
30.7
14.8
0
13.76
16
9.84
19.25
17.06
Insurance Premium
An insurance premium is the amount of money an individual or business pays for an insurance policy.
investopedia
1
37.3
12.3
0
10.38
10.1
9.12
13.5
16.21
Insurance Underwriter
Insurance underwriters are professionals who evaluate and analyze the risks involved in insuring people and assets. Insurance underwriters establish pricing for accepted insurable risks. The term underwriting means receiving remuneration for the willingness to pay a potential risk. Underwriters use specialized software and actuarial data to determine the likelihood and magnitude of a risk.
investopedia
1
10.91
16.2
18.6
18.5
17.2
12.13
12.25
21.27
Insurtech
Insurtech refers to the use of technology innovations designed to squeeze out savings and efficiency from the current insurance industry model. Insurtech is a combination of the words “insurance” and “technology,” inspired by the term fintech.
investopedia
1
36.28
12.7
0
15.43
14.8
10.67
13
13.87
Intangible Asset
An intangible asset is an asset that is not physical in nature. Goodwill, brand recognition and intellectual property, such as patents, trademarks, and copyrights, are all intangible assets. Intangible assets exist in opposition to tangible assets, which include land, vehicles, equipment, and inventory.
investopedia
1
31.58
12.4
14.1
16.23
14.7
11.69
10.833333
14.09
Intangible Personal Property
Intangible personal property is an item of individual value that cannot be touched or held. Intangible personal property can include any item of worth that is not physical in nature but instead represents something else of value. We may add also image, social, and reputational capital, and recently, personal social media pages and other personal digital assets.
investopedia
1
26.81
14.2
15.9
13.23
13.5
9.57
14.5
13.92
Intellectual Capital
Intellectual capital is the value of a company's employee knowledge, skills, business training, or any proprietary information that may provide the company with a competitive advantage.
investopedia
1
11.25
18.2
0
17.58
20.5
11.61
22
21.17
Intentionally Defective Grantor Trust (IDGT)
An intentionally defective grantor (IDGT) trust is an estate-planning tool that is used to freeze certain assets of an individual for estate tax purposes, but not for income tax purposes. The intentionally defective trust is created as a grantor trust with a loophole that allows the trustor to continue paying income taxes on certain trust assets, as income tax laws will not recognize that those assets have been transferred away from the individual.
investopedia
1
34.43
17.5
0
13.01
21.4
9.56
24.25
18.44
Inter-American Development Bank (IDB)
The Inter-American Development Bank (IDB) is a cooperative development bank founded in 1959 to accelerate the economic and social development of its Latin American and Caribbean member countries. It is owned by a total of 48 member countries, including the U.S. and some European nations. The bank provides financing in the form of loans and grants.
investopedia
1
26.14
16.6
0
12.77
17.5
11.79
20.5
16.91
Interactive Media
Interactive media is a method of communication in which the program's outputs depend on the user's inputs, and the user's inputs, in turn, affect the program's outputs. Simply put, it refers to the different ways in which people process and share information, or how they communicate with one another. Interactive media allows people to connect with others—whether that's people or organizations—making them active participants in the media they consume.
investopedia
1
28
17.9
0
14.75
22.2
10.38
14.833333
17.28
Interbank Deposits
The term interbank deposit refers to an arrangement between two banks in which one holds funds in an account for another institution. The interbank deposit arrangement requires that the holding bank opens a due to account for the other. This is a general ledger account with funds payable to another party. In the arrangement, the correspondent bank is the one that waits for the deposit.
investopedia
1
63.39
8.5
12.2
10.9
10.2
7.85
10.625
8.98
Interbank Market
The interbank market is a global network utilized by financial institutions to trade currencies and other currency derivatives directly between themselves. While some interbank trading is done by banks on behalf of large customers, most interbank trading is proprietary, meaning that it takes place on behalf of the banks' own accounts. Banks use the interbank market to manage their own exchange rate and interest rate risk as well as to take speculative positions based on research.
investopedia
1
32.91
18.1
0
14.17
23
11.13
17.333333
20.99
Interbank Network for Electronic Transfer (INET)
Interbank Network for Electronic Transfer (INET) processed credit and debit card transactions between financial institutions (FIs). It handled the transferring of funds from cards bearing the MasterCard Inc. (MA) logo, prior to the introduction of Banknet.
investopedia
1
36.28
12.7
0
17.05
17
15.06
13
16.09
Interbank Rate
The interbank rate is the rate of interest charged on short-term loans made between U.S. banks. Banks may borrow money from other banks to ensure that they have enough liquidity for their immediate needs, or lend money when they have excess cash on hand. The interbank lending system is short-term, typically overnight, and rarely more than a week.
investopedia
1
68.81
8.5
11.2
10.79
11.9
8.95
11.666667
11.17
Intercontinental Exchange (ICE)
The Intercontinental Exchange (ICE) is an American company that owns and operates financial and commodity marketplaces and exchanges. It was founded in May 2000 in Atlanta, Georgia. ICE operations include futures exchanges, cash exchanges, central clearing houses, and market services for off-exchange trading. ICE operates futures exchanges in the U.S., Europe, and Singapore. Its cash exchanges include the New York Stock Exchange (NYSE), NYSE ARCA, NYSE National, NYSE AMEX Options, NYSE ARCA Options, and NYSE Chicago. ICE also operates six central clearing houses: ICE Clear U.S., ICE Clear Europe, ICE Clear Singapore, ICE Clear Credit, ICE Clear Netherlands, and ICE NGX.
investopedia
1
45.96
11
11.9
13.8
13.9
9.63
10.666667
9.89
Interest Coverage Ratio
The interest coverage ratio is a debt and profitability ratio used to determine how easily a company can pay interest on its outstanding debt. The interest coverage ratio may be calculated by dividing a company's earnings before interest and taxes (EBIT) by its interest expense during a given period.
investopedia
1
21.23
16.4
0
12.36
15.1
10.01
20.25
17.96
Interest Expense
An interest expense is the cost incurred by an entity for borrowed funds. Interest expense is a non-operating expense shown on the income statement. It represents interest payable on any borrowings – bonds, loans, convertible debt or lines of credit. It is essentially calculated as the interest rate times the outstanding principal amount of the debt. Interest expense on the income statement represents interest accrued during the period covered by the financial statements, and not the amount of interest paid over that period. While interest expense is tax-deductible for companies, in an individual's case, it depends on his or her jurisdiction and also on the loan's purpose.
investopedia
1
44.95
11.4
14.8
12.82
12.8
9.83
12.333333
12.73
Interest-Only Mortgage
An interest-only mortgage is a type of mortgage in which the mortgagor (the borrower) is required to pay only the interest on the loan for a certain period. The principal is repaid either in a lump sum at a specified date, or in subsequent payments.
investopedia
1
57.1
10.9
0
8.65
11.3
8.96
14.75
14.33
Interest Rate
The interest rate is the amount a lender charges for the use of assets expressed as a percentage of the principal. The interest rate is typically noted on an annual basis known as the annual percentage rate (APR). The assets borrowed could include cash, consumer goods, or large assets such as a vehicle or building.
investopedia
1
61.36
9.2
13
9.63
10.2
9.14
12.166667
11.68
Interest Rate Call Option
An interest rate call option is a derivative in which the holder has the right to receive an interest payment based on a variable interest rate, and then subsequently pays an interest payment based on a fixed interest rate. If the option is exercised, the investor who sells the interest rate call option will make a net payment to the option holder.
investopedia
1
48.47
14.2
0
9.99
16
7.98
20
14.98
Interest Rate Differential (IRD)
An interest rate differential (IRD) weighs the contrast in interest rates between two similar interest-bearing assets. Most often it is the difference between two interest rates.
investopedia
1
41.36
10.7
0
14.83
12.8
9.75
9
9.82
Interest Rate Future
An interest rate future is a futures contract with an underlying instrument that pays interest. The contract is an agreement between the buyer and seller for the future delivery of any interest-bearing asset.
investopedia
1
37.81
12.1
0
12.82
11.9
10.68
11.25
11.45
Interest Rate Options
An interest rate option is a financial derivative that allows the holder to benefit from changes in interest rates. Investors can speculate on the direction of interest rates with interest rate options. It is similar to an equity option and can be either a put or a call. Interest rate options are option contracts on the rate of bonds like U.S. Treasury securities.
investopedia
1
55.44
9.5
13.4
9.97
9.2
9.18
11.125
11.4
Interest Rate Parity
Interest rate parity (IRP) is a theory according to which the interest rate differential between two countries is equal to the differential between the forward exchange rate and the spot exchange rate.
investopedia
1
30.54
17
0
13.59
19.6
8.68
23
19.05
Interest Rate Risk
Interest rate risk is the potential for investment losses that result from a change in interest rates. If interest rates rise, for instance, the value of a bond or other fixed-income investment will decline. The change in a bond's price given a change in interest rates is known as its duration.
investopedia
1
62.68
8.7
13
9.51
9.7
8.5
11.5
9.94
Interest Rate Sensitivity
Interest rate sensitivity is a measure of how much the price of a fixed-income asset will fluctuate as a result of changes in the interest rate environment. Securities that are more sensitive have greater price fluctuations than those with less sensitivity.
investopedia
1
42.21
12.5
0
13
13.7
9.27
15.25
15.03
Interim Dividend
An interim dividend is a dividend payment made before a company's annual general meeting (AGM) and the release of final financial statements. This declared dividend usually accompanies the company's interim financial statements. The interim dividend is issued more frequently in the United Kingdom where dividends are often paid semi-annually. The interim dividend is typically the smaller of the two payments made to shareholders.
investopedia
1
30.06
13
16.5
15.95
14.3
9.68
13.375
13.94
Interim Statement
An interim statement is a financial report covering a period of less than one year. Interim statements are used to convey the performance of a company before the end of normal full-year financial reporting cycles. Unlike annual statements, interim statements do not have to be audited. Interim statements increase communication between companies and the public and provide investors with up-to-date information between annual reporting periods.
investopedia
1
29.55
13.2
15.9
15.6
14.2
9.55
13.125
13.9
Intermediate Good
An intermediate good is a product used to produce a final good or finished product—also referred to as a consumer good. Intermediate goods—like salt—can also be finished products, since it is consumed directly by consumers and used by producers to manufacture other food products.
investopedia
1
32.22
14.2
0
13.69
15.1
9.39
14.5
12.44
Internal Audit
Internal audits evaluate a company’s internal controls, including its corporate governance and accounting processes. These audits ensure compliance with laws and regulations and help to maintain accurate and timely financial reporting and data collection. Internal audits also provide management with the tools necessary to attain operational efficiency by identifying problems and correcting lapses before they are discovered in an external audit.
investopedia
1
8.57
17.1
19.3
19.26
18.7
13.7
18.166667
22.55
Internal Auditor (IA)
An internal auditor (IA) is a trained professional employed by companies to provide independent and objective evaluations of financial and operational business activities, including corporate governance. They are tasked with ensuring that companies comply with laws and regulations, follow proper procedures, and function as efficiently as possible.
investopedia
1
5.32
18.4
0
19.67
20.8
13.2
21.25
23.87
Internal Controls
Internal controls are the mechanisms, rules, and procedures implemented by a company to ensure the integrity of financial and accounting information, promote accountability, and prevent fraud. Besides complying with laws and regulations and preventing employees from stealing assets or committing fraud, internal controls can help improve operational efficiency by improving the accuracy and timeliness of financial reporting.
investopedia
1
0.25
20.3
0
19.96
23.4
13.08
25.75
25.44