Financial Glossary

In: Business and Management

Submitted By ishy26
Words 708
Pages 3
Prepare a glossary for the terms below:
Financial market - A financial market is a market in which people trade financial securities, commodities, and other fungible items of value at low transaction costs and at prices that reflect supply and demand. Securities include stocks and bonds, and commodities include precious metals or agricultural goods.
Financial instruments - Financial instruments are tradable assets of any kind. They can be cash, evidence of an ownership interest in an entity, or a contractual right to receive or deliver cash or another financial instrument.
Financial intermediaries - A financial intermediary is a financial institution such as bank, building society, insurance company, investment bank or pension fund. A financial intermediary offers a service to help an individual/ firm to save or borrow money.
Shares/ stocks – Shares/stocks is a share in the ownership of a company. It represents a claim on the company's assets and earnings. As you acquire more shares, your ownership stake in the company becomes greater.
Bonds - A bond is a debt investment in which an investor loans money to an entity which borrows the funds for a defined period of time at a variable or fixed interest rate. Bonds are used by companies, municipalities, states and sovereign governments to raise money and finance a variety of projects and activities. Owners of bonds are debt holders, or creditors, of the issuer.
Treasury bills - A short-dated government security, yielding no interest but issued at a discount on its redemption price.
Derivatives - An arrangement or instrument (such as a future, option, or warrant) whose value derives from and is dependent on the value of an underlying asset.
Savers - People who saves money in a bank.
Borrowers - A legal term for a person or entity that obtains funds from a business or individual for a specified period of time…...

Similar Documents


...Business law Glossary Chapter 1 stare decisis “let the decision stand”; the principle that the decision of a court should serve as a guide or precedent and control the decision of a similar case in the future. administrative regulations rules made by state and federal administrative agencies. case law law that includes principles that are expressed for the first time in court decisions. common law the body of unwritten principles originally based upon the usages and customs of the community that were recognized and enforced by the courts. constitution a body of principles that establishes the structure of a government and the relationship of the government to the people who are governed. duty an obligation of law imposed on a person to perform or refrain from performing a certain act. equity the body of principles that originally developed because of the inadequacy of the rules then applied by the common law courts of England. law the order or pattern of rules that society establishes to govern the conduct of individuals and the relationships among them. precedent a decision of a court that stands as the law for a particular problem in the future. private law the rules and regulations parties agree to as part of their contractual relationships. procedural law the law that must be followed in enforcing rights and liabilities. right legal capacity to require another person to perform or refrain from an action. right of......

Words: 2003 - Pages: 9

Sbp Glossary

...Glossary Chapter 2- Money and Credit Other Depository Corporations (ODCs) The other Depository Corporations consists of all resident financial corporation’s (except the central bank) and quasi-corporations that are mainly engaged in financial intermediation and that issue liabilities included in the national definition of broad money. It includes Scheduled Banks, Development Financial Institutions (DFIs), Microfinance Institutions (MFIs) and all Depository NBFIs. Depository Corporations (DCs) Depository Corporations refers collectively to the Other Depository Corporations (ODCs) and Central Bank (CB) where Central Bank (CB) is the national financial institution that exercises control over key aspects of the financial system and caries out such activities as issuing currency, regulation money supply and credit, managing international reserves, transacting with the IMF, and providing credit to other depository corporations. Reserve Money (M0) Reserve Money is an indicator used to measure money supply in the economy and includes currency in circulation (held with Public), other deposits with State Bank of Pakistan; currency in tills of schedules bank’s and bank deposits with SBP. M0 is used to measure the most liquid assets which can be spent most easily. M0 is sometimes referred to as the monetary base. Deferred Tax Assets The amount of income taxes recoverable in foreseeable future periods in respect of: i) Deductible temporary differences ii) The carry forward of unused tax...

Words: 5717 - Pages: 23

Money, Banking and Financial Markets Glossary

...Chap1 Glossary (See related pages) | | | Central bank   | The financial institution that manages the government's finances, controls the availability of money and credit in the economy, and serves as the bank to commercial banks. | | | | European Central Bank (ECB)   | The central authority, located in Frankfurt, Germany, which oversees monetary policy in the common currency area. | | | | Federal Reserve System   | The central bank responsible for monetary policy in the United States. | | | | Financial institutions   | Firms, such as banks and insurance companies, that provide access to the financial markets, both to savers who wish to purchase financial instruments directly and to borrowers who want to issue them; also known as financial intermediaries. | | | | Financial instrument   | The written legal obligation of one party to transfer something of value (usually money) to another party at some future date, under certain conditions. | | | | Financial market   | The part of the financial system that allows people to buy and sell financial instruments quickly and cheaply. | | | | Financial system   | The system that allows people to engage in economic transactions. It is composed of five parts: money, financial instruments, financial markets, financial institutions, and central banks. | | | | Information   | A collection of facts. The basis for the third core principle of money and...

Words: 8336 - Pages: 34

Debt Glossary

...Appendix: Debt Glossary External debt: total liabilities of a country with foreign creditors, both official (public) and private. Creditors often determine all the terms of the debt contracts, which are normally subject to the jurisdiction of the foreign creditors or to international law (for multilateral credits). Total government debt (total public debt): total debt liabilities of a government with both domestic and foreign creditors. The “government” normally comprises the central administration, provincial governments, federal governments, and all other entities that borrow with an explicit government guarantee. Government domestic debt: all debt liabilities of a government that are issued under—and subject to—national jurisdiction, regardless of the nationality of the creditor or the currency denomination of the debt (therefore it includes government foreign-currency domestic debt, as defined below). Terms of the debt contracts can be market-determined or set unilaterally by the government. Government foreign-currency domestic debt: debt liabilities of a government issued under national jurisdiction that are nonetheless expressed in (or linked to) a currency different from the national currency of the country. Central bank debt: not usually included under government debt (despite the fact that it usually carries an implicit government guarantee). Central banks usually issue such debt to facilitate open market operations (including sterilized......

Words: 323 - Pages: 2

Glossary of Branding

...caffeine-concerned coffee drinkers, Sanka is the brand of coffee that has no caffeine to upset you." Brand Power A measure of the ability of the brand to dominate its product category. Brand Relevance The alignment of a brand - its attributes, identity and personality with the primary needs/wants of its target audience Brand Slogan/Tagline A easily recognisable and memorable phase which often accompanies a brand name. An aid to recall and reinforcement. Eg.Nike: "Just do it" Brand Strategy The 'big picture' plans and tactics deployed by an organisation/brand owner to to create brand equity. Brand Value The monetary premium that results from having customers who are committed to your brand and willing to pay extra for it. The financial value calculated or determined to be attributable to the brand, apart from other tangible assets. Brand Value Proposition The functional, emotional, and self-expressive benefits delivered by the brand that provide value to the customer: provides the rationale for making one brand choice over another....

Words: 716 - Pages: 3

Typography Glossary

...Typography Glossary STYLES: Black: Script with angular outlines developed in Germany which superceded the lighter Roman of the 12th century. The term is also applied to types developed from it, such as Fraktur, Gothic and Old English. Bold: A version of the Roman cut with wider stroke. Also called medium, semi-bold, black, super or poster. Book: Weight of a typeface suitable for setting large areas of text. Caps: Typeset with most or all initials in capitals and other letters in small caps instead of lower case. Condensed: A narrower version of the Roman cut. Decorative: Fancy or speciality fonts for headings, etc. Dingbat: A decorative device usually incorporated with pi format. Expanded: Type that is elongated in width proportionate to its height. Italics: A version of the Roman cut that angles to the right t some point between 7-20 Degrees. Oblique: A slanted version of Roman cut. Often mistakenly referred to as “italics”. Plain: Roman: The basic letterform. Sans Serif: A font without decorative serifs. Typically with little stroke thickness variation, a larger x-height and no stress in rounded strokes. Script: A typeface designed to imitate handwriting. Serif: A small stroke at the end of a main vertical or horizontal stroke. Also used as a classification for typefaces that contain decorative rounded, pointed, square or slab serif finishing strokes. Slab Serif: A font with heavy, squared off finishing......

Words: 1624 - Pages: 7

Gsl Glossary

...Global  Strategy  &  Leadership  Semester  2  2013         Glossary   7-­‐S  model   Tool  for  testing  whether  a  proposed  strategy  will  achieve  its  aim  by  asking  whether  it  is  in  alignment  with  the   following  major  areas:  Strategy,  Structure,  Systems,  reSources,  Skills,  Style  and  Shared  values.     Ansoff  product-­‐market  matrix   Framework  for  considering  possible  alternatives  and  options  for  an  organisation’s  growth  based  on  the  product  and   market  focus     Balanced  scorecard   Performance  management  tool  organised  around  four  distinct  perspectives  which  balance  short-­‐term  and  long-­‐term   performance,  external  and  internal  performance,  financial  and  non-­‐financial  performance  and  different  stakeholder   perspectives.   BCG  (Boston  Consulting  Group)  Matrix   Tool  to  assess  the  organisation’s  products  in  terms  of  market  growth  and  the  organisation’s  market  share,  making  it   easier  to  identify  any  promising  product  areas  that  are  either  core  to  the  organisation ...

Words: 2623 - Pages: 11

Statistical Glossary

...STATISTICAL GLOSSARY −−2 log likelihood (ratio) test: Used in logistic regression, it is a form of chi-square test which compares the goodness of-fit of two models where one model is a part of (i.e. nested or a subset of) the other model. The chi-square is the difference in the –2 log likelihood values for the two models. A priori test: A test of the difference between two groups of scores when this comparison has been planned ignorant of the actual data. This contrasts with a post hoc test which is carried out after the data have been collected and which has no particularly strong expectations about the outcome. Adjusted mean: A mean score when the influence of one or more covariates has been removed especially in analysis of covariance. Alpha level: The level of risk that the researcher is prepared to mistakenly accept the hypothesis on the basis of the available data. Typically this is set at a maximum of 5% or .05 and is, of course, otherwise referred to as the level of significance. Analysis of covariance (ANCOVA): A variant of the analysis of variance (ANOVA) in which scores on the dependent variable are adjusted to take into account (control) a covariate(s). For example, differences between conditions of an experiment at pre-test can be controlled for. Analysis of variance (ANOVA): An extensive group of tests of significance which compare means on a dependent variable. There may be one or more independent (grouping) variables or factors. ANOVA is essential in the......

Words: 6542 - Pages: 27

Financial Accounting Multi-Lingual Glossary

..._________________________________________________________________________________________ Multi-lingual glossary (English, French, German, Italian and Spanish) Corporate Financial Reporting: a global perspective Co-authored by Hervé Stolowy and Michel Lebas Authors of the glossary: Eva Eberhartinger (Professor, Chair of accounting and tax management, University of Muenster, Germany), José Antonio Gonzalo (Professor of Accounting and Financial Economics, Department of Managerial Science, University of Alcalá, Spain), Michel Lebas (Professor, Department of Accounting and Management Control, HEC School of Management and Hanson Endowment Distinguished Visiting Professor, University of Washington, School of Business Administration, Seattle, WA, USA), Hervé Stolowy (Professor, Department of Accounting and Management Control, HEC School of Management), and Stefano Zambon (Professor of Business Economics, Faculty of Economics, University of Ferrara, Italy) Copyright  Thomson 2002 Glossary – p. 1 List of abbreviations (A) Austrian German (D) German from Germany (ESP) Spanish from Spain (MEX) Spanish from Mexico (ARG) Spanish from Argentina (US) US English (UK) British English [Pension accounting] Terminology related to pension accounting [Deferred taxation] Terminology related to deferred taxation English absorption costing accelerated cost recovery system accelerated depreciation account account captions account form accountant accounting changes accounting decree......

Words: 18035 - Pages: 73

Glossary of Customs

...of Glossary of Customs Terms |Accounting | |Simplified name for Canada Customs coding form used by customs brokers to submit | |Document | |complete import shipment details including HS codes, valuation, and origin | | | |information. Also called B3 or Entry. | |ACI |Advanced Commercial |Program that provides CBSA officers with electronic pre-arrival cargo information | | |Information |from various carriers and freight forwarders in order to identify health, safety | | | |and security threats related to commercial goods before the goods arrive in | | | |Canada. ACI program Phase I and Phase II covers goods shipped via air mode and | | | |marine mode, respectively. ACI program Phase III covers highway and rail shipments| | | |via the eManifest method. | |ACIS |Automated Customs |CBSA computerized, bilingual, 24/7 telephone service that automatically answers | | |Information System |all incoming calls and provides general pre-recorded customs information. | |ACROSS ...

Words: 1278 - Pages: 6


...BMAN 20081/20611 Financial Statement Analysis Glossary of terms |US term |UK/European term |Description | |10-Q |Quarterly report |Publicly available document, usually | | | |produced for the stock market, containing| | | |quarterly results | |10-K |Annual report |Required document produced yearly by a | | | |company, including the audited financial | | | |statements | |20-F |No equivalent |Required document that has to be filed | | | |with the US SEC (see below) if a company | | | |is listed on the US stock market as well | | | |as in another country (e.g. UK and US). | | ...

Words: 373 - Pages: 2


...Glossary Notes: Note 1: CICA Part I applies to publicly accountable enterprises, CICA Part II ASPE applies to private enterprises; CICA Part III ASNFPO applies to not-for-profit organizations. CICA Part IV ASPP applies to pension plans. For governments and government organizations, see under Public Sector Accounting (PSA) Handbook for details of what applies. Note 2: Part II and V Definitions may not be identical — check the CICA Handbook — Accounting. A B C D E F G H I J K L M N O P Q R S T U V W X Y Z Abnormal earnings Also referred to as unexpected earnings. Differences between the expected value of earnings and the actual realized. Absorption costing Absorption costing is a method of assigning costs to inventory. It includes fixed overhead costs in addition to variable overhead costs added to direct materials and direct labour to calculate unit cost. Accelerated amortization Accelerated amortization is a method of allocating the cost of an asset in which the annual amortization amounts are larger in an asset’s early years and decrease over time. An example of accelerated amortization would be the double-declining balance method. Access controls Procedures designed to restrict access to online terminal devices, programs, and data. Access controls consist of ”user authentication” and ”user authorization.” Account Place within an accounting system where the increases and decreases in a specific asset, liability, owner’s equity, revenue, or expense are......

Words: 115733 - Pages: 463

Od Glossary

...Center   Histogram         A graphic summary of variation in a set of data. The pictorial nature of the histogram lets people see patterns that are difficult to detect in a simple table of numbers. The histogram is one of the "seven tools of quality."   Improvement         The positive effect of a process change effort.   Incentive System         A policy that rewards employees for excellent performance or special achievements and motivates them to meet their objectives and maintain program quality.   Incremental improvement         Improvements that are implemented on a continual basis.   Indicators         Established measures used to determine how well an organization is meeting its customers' needs as well as other operational and financial performance expectations.   Informal Training         Training that occurs on the job and is often accomplished through personal instruction, guidance from a supervisor, or even by observing co-workers.   Information         Meaningful data   Information Flow Table         A chart showing the types of information that will be collected, how the information will be collected and reported, who will collect it, to whom it will be submitted, how it will be used, and the level of detail needed. The purpose of the chart is to ensure an appropriate flow of information in the correct sequence and to communicate to staff how the information system functions.   Infrastructure (of an organization)         System of facilities, equipment and......

Words: 9791 - Pages: 40


...English | Ukrainian | 1. IMF (International Monetary Fond) 2. ISIS (Islamic state of Iraq and Syria) 3. GDP (gross domestic product) 4. treasury 5. floating currency 6. equity market(ˈɛkwɪtɪ) 7. security market 8. labor market 9. maintain financial stability 10. monetary policy 11. reckless 12. maternity 13. yield 14. financial assets 15. fiscal (ˈfɪskəl) 16. boost 17. on point question 18. amplify 19. accelerate 20. exchange rate 21. gross rate 22. illusion of the market liquidity 23. anticipate 24. relax a visa policy 25. revenue 26. interest rate 27. decline 28. bold actions 29. assumption 30. trade flow 31. verify 32. sectoral trade 33. single currency 34. dynamic penal data estimator 35. inconsistency 36. gravity equation 37. bias (ˈbaɪəs) 38. GMM (Generalized Method Moments) 39. indoud 40. aggregate level (ˈæɡrɪɡɪt) 41. dampening impact (ˈdæmpən) 42. enhancing (ɪnˈhɑːns) 43. variegated (ˈvɛərɪˌɡeɪtɪd) 44. production cost 45. be in line with 46. aggregation biases (ˌæɡrɪˈɡeɪʃən) 47. induce (ɪnˈdjuːs) 48. ensue from 49. inter alia 50. EMS European Monetary System 51. aggregate behavior 52. pervasiveness (pɜːˈveɪsɪvnes) 53. scant 54. detectable 55. currency inception 56. canceling out 57. marginal production works 58. beverages 59. quarrying (ˈkwɒrɪɪŋ) 60. semi-finished products 61. finished products 62. highly processed pr 63. ample scope ......

Words: 694 - Pages: 3

Glossary of Financial Terms

...GLOSSARY OF FINANCIAL TERMS Absorption costing A costing approach in which all manufacturing costs are charged to the product. | Absorption-cost pricing An approach to pricing that defines the cost base as the manufacturing cost; it excludes both variable and fixed selling and administrative costs. | Accelerated-depreciation method Depreciation method that produces higher depreciation expense in the early years than in the later years. | | Account A record of increases and decreases in specific asset, liability, or stockholders' equity items. | Accounting The information system that identifies, records, and communicates the economic events of an organization to interested users. | Accounts receivable turnover ratio A measure of the liquidity of accounts receivable; computed by dividing net credit sales by average net accounts receivable. | Accounts receivable turnover A measure of the liquidity of accounts receivable; computed by dividing net credit sales by average net accounts receivable. | Accounts receivable Amounts owed by customers on account. | Accrual-basis accounting Accounting basis in which companies record transactions that change a company's financial statements in the periods in which the events occur. | Accruals Adjusting entries for either accrued revenues or accrued expenses. | Accrued expenses Expenses incurred but not yet paid in cash or recorded. | Accrued revenues Revenues for services performed but not yet received in cash or......

Words: 9078 - Pages: 37