Business & Financial [C-D]
Closed Contract
An insurance policy in which the condition of the policy and the application constitute the agreement, in its entirety, between the policy owner and the insurer. Contrast with OPEN CONTRACT.
Co-operative
A business whose members buy shares and have equal say in the running of the business, no matter how many shares each member has. A co-operative is run in the interests of its members. Any surplus is distributed to its members. This non-traditional type of business organisation is usually either a retail or worker co-operative.
Coefficient of variation
The coefficient of variation measures the spread of a set of data as a proportion of its mean. It is often expressed as a percentage.
Conversion
This is the rate at which one currency is transformed into another. To convert from a national currency to the Euro, then you need to divide by the conversion rate and from the Euro to a national currency, multiply by the conversion rate.
Copyright
The sole legal right to sell a good, usually literary, musical or artistic work.
Cost curve
A cost curve is a curve that plots costs against output. Total costs, average or marginal costs may be plotted.
Corporate financial management
The application of financial principals within a corporation to create and maintain value through decision making and proper resource managemen
Corporation
A legal "person" that is separate and distinct from its owners. A corporation is allowed to own assets, incur liabilities, and sell securities, among other things.
Country risk
General level of political and economic uncertainty in a country affecting the value of loans or investments in that country.
Credits
Several definitions: 1) A term used in accounting to describe a payment made towards an amount owed. 2) May also be a transaction between two parties whereby one (creditor/lender) provides money, goods or securities in return for a promised future payment by the other party (debtor/borrower). Transactions such as this normally include the payment of interest to the lender. Contrast with DEBIT.
Currency Exchange Rates
The rate at which a certain country's currency exchanges with another. Distinctive changes in currency rates, relative to the base country currency, cause the fluctuation of relative payroll costs of expatriates.
Deal stock
Stock subject to merger or acquisition, either publicly announced or rumored.
Debit
An expense, or money paid out from an account. A debit transaction is one which the net cost is greater than the net sale proceeds.
Deduction
An expense that is allowable as a reduction of gross taxable income by the IRS e.g., charity donations.
Deficit
An excess of liabilities over assets, of losses over profits, or of expenditure over income.
Deflation
Decline in the prices of goods and services. Antithesis of inflation.
Deflator
A statistical factor used to convert current dollar purchasing power into inflation-adjusted purchasing power. Enabling the comparison of prices while accounting for inflation in two different time periods.
Denomination
Corresponds to the face value of currency units, coins, and securities.
Depreciate
To allocate the purchase cost of an asset over its life.
Depreciation
A non-cash expense that provides a source of free cash flow. Amount allocated during the period to amortize the cost of acquiring long-term assets over the useful life of the assets.
Depression
Period when excess aggregate supply overwhelms aggregate demand, resulting in falling prices, unemployment problems, and economic contraction.
Devaluation
A decrease in the spot price of a currency. Often initiated by a government announcement.
Direct Exchange Rate
The home currency price of one unit of a foreign currency.
Discount Interest
Interest at a beginning of the loan. For example if you take out a one-year loan of $100 at a discount interest rate of 10%, you would receive $90 at the outset.
Disclosure
A company's release of all information pertaining to the company's business activity, regardless of how that information may influence investors.
Discount
Convertible: Difference between gross parity and a given convertible price. Most often invoked when a redemption is expected before the next coupon payment, making it liable for accrued interest. Antithesis of premium.
General: Information that has already been taken into account and is built into a stock or market.
Straight equity: Price lower than that of the last sale or inside market.
Dividend
A portion of a company's profit paid to common and preferred shareholders. A stock selling for $20 a share with an annual dividend of $1 a share yields the investor 5%.
Downside risk
The risk that a security will decline in value including the implications of risk.
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