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Superglossary - Finance Category: Economy and Finance > Finance Date & country: 16/12/2013, USA Words: 5410

Corporate Equivalent Yield
A legal document creating a corporation.

Corporate Finance
A comparison of the after-tax yield of government bonds selling at a discount and corporate bonds se

Corporate Financial Management
One of the three areas of the discipline of finance. It deals with the operation of the firm (both t

Corporate Financial Planning
The application of financial principles within a corporation to create and maintain value through de

Corporate Financing Committee
Financial planning conducted by a firm that encompasses preparation of both long-and short-term fina

Corporate Income Fund (CIF)
A committee of the NASD that reviews underwriters' SEC-required documents to ensure that proposed ma

Corporate Information
A unit investment trust featuring a fixed portfolio of high-grade securities and other investments,

Corporate Processing Float
This section will usually present (1) the company's executive office address and telephone number; (

Corporate Repurchase
The time that elapses between receipt of payment from a customer and the deposit of the customer's c

Corporate Tax View
Active buying by a corporation of its own stock in the marketplace. Reasons for repurchase include p

Corporate Taxable Equivalent
The argument that double (corporate and individual) taxation of equity returns makes debt a cheaper

Corporation
Rate of return required on a par bond to produce the same after-tax yield to maturity that the quote

Correction
A legal entity that is separate and distinct from its owners. A corporation is allowed to own assets

Correlation
Reverse movement, usually downward, in the price of an individual stock, bond, commodity, or index.

Correlation Coefficient
Statistical measure of the degree to which the movements of two variables (stock/option/convertible

Correspondent
A standardized statistical measure of the dependence of two random variables, defined as the covaria

Cost
A financial organization that performs services (acts as an intermediary) in a market for another or

Cost Accounting
Another term for expenditure. See also expenses.

Cost Basis
A branch of accounting that provides information to help the management of a firm evaluate productio

Cost Company Arrangement
The original price of an asset, used to determine capital gains.

Cost Me
Arrangement whereby the shareholders of a project receive output free of charge but agree to pay all

Cost Of Capital
Refers to over-the-counter trading. 'The price I must pay to obtain the securities you wish to buy i

Cost Of Carry
The required return for a capital budgeting project.

Cost Of Equity
Out-of-pocket costs incurred while an investor has an investment position. Examples include interest

Cost Of Funds
The required rate of return for an investment of 100% equity.

Cost Of Goods Sold
Interest rate associated with borrowing money.

Cost Of Goods Sold
The total cost of buying raw materials, and paying for all the factors that go into producing finish

Cost Of Lease Financing
Another term for cost of sales.

Cost Of Limited Partner Capital
A lease's internal rate of return.

Cost Of Sales-Services (COS)
The discount rate that equates the after-tax inflows with outflows for capital raised from limited p

Cost Records
All the costs associated with the goods or services that were sold during a specified accounting per

Cost-Benefit Ratio
The records maintained by an investor of the prices at which securities transactions are made, so th

Cost-Of-Carry Market
The net present value of an investment divided by the investment's initial cost. Also called the pro

Cost-Plus Contract
Applies to derivative products. Futures contracts trade in a 'cost-of-carry market' where the underl

Cost-Push Inflation
A contract in which the selling price is based on the total cost of production plus a fixed percenta

Council Of Economic Advisers
Inflation caused by rising prices, usually from increased raw material or labor costs that push up t

Counter Trade
A group of economists appointed by the President of the United States to provide economic counsel an

Countercyclical Stocks
The exchange of goods for other goods rather than for cash; barter.

Counterpart Items
Stocks whose price tends to rise when the economy is in recession or the market is bearish, and vice

Counterparties
In the balance of payments, counterpart items are analogous to unrequited transfers in the current a

Counterparty
The parties to an interest rate swap.

Counterparty Risk
Party on the other side of a trade or transaction.

Country
The risk that the other party to an agreement will default. In an options contract, the risk to the

Country Beta
The country in which this company is registered.

Country Economic Risk
Covariance of a national economy's rate of return and the rate of return of the world economy divide

Country Financial Risk
Developments in a national economy that can affect the outcome of an international financial transac

Country Risk
Centers around the ability of a national economy to generate enough foreign exchange to meet payment

Country Selection
General level of political, financial, and economic uncertainty in a country affect which the value

Coupon
A type of active international management that measures the contribution to performance attributable

Coupon Bond
The periodic interest payment made to the bondholders during the life of the bond.

Coupon Equivalent Yield
A bond featuring coupons that must be presented to the issuer in order to receive interest payments.

Coupon Pass
True interest cost expressed on the basis of a 365-day year.

Coupon Payments
Canvassing by the desk of primary dealers to determine the inventory and maturities of their Treasur

Coupon Rate
A bond's interest payments.

Covariance
In bonds, notes, or other fixed income securities, the stated percentage rate of interest, usually p

Covenants
A statistical measure of the degree to which random variables move together. A positive covariance i

Covenants
Provisions in a bond indenture or preferred stock agreement that require the bond or preferred stock

Cover
A set of conditions agreed to in a formal debt agreement and designed to protect the lender's intere

Coverage Initiated
The purchase of a contract to offset a previously established short position.

Coverage Ratios
Usually refers to the fact that analysts begin following a particular security. This usually happens

Covered Call
Ratios used to test the adequacy of cash flows generated through earnings for purposes of meeting de

Covered Call Writing Strategy
A short call option position in which the writer owns the number of shares of the underlying stock r

Covered Interest Arbitrage
A strategy that involves writing a call option on securities that the investor owns. See

Covered Option
Occurs when a portfolio manager invests dollars in an instrument denominated in a foreign currency a

Covered Or Hedge Option Strategies
Option position that is offset by an equal and opposite position in the underlying security. Antithe

Covered Put
Strategies that involve a position in an option as well as a position in the underlying stock, desig

Covered Writer
A put option position in which the option writer also is short the corresponding stock or has deposi

CPI
An investor who writes options only on stock that he or she owns, so that option positions may be co

Cram-Down Deal
The ability of the bankruptcy court to confirm a plan of reorganization over the objections of some

Cramdown
A measure of inflation. See

Crash
A merger in which stockholders are forced to accept undesirable terms, such as junk bonds instead of

Crawling Peg
Dramatic loss in market value. The last great crash was in 1929. Some refer to October 1987 as a cra

Credible Signal
An automatic system for revising the exchange rate. It involves establishing a par value around whic

Credit
A signal that provides accurate information; a signal that can distinguish among senders.

Credit Analysis
Money loaned.

Credit Balance
Evaluating information on companies and bond issues in order to estimate the ability of the issuer t

Credit Bureau
The surplus in a cash account with a broker after purchases have been paid for, plus the extra cash

Credit Enhancement
An agency that researches the credit history of consumers so that creditors can make decisions about

Credit Insurance
Purchase of the financial guarantee of a large insurance company to raise funds.

Credit Period
Insurance against abnormal losses due to unpaid accounts receivable.

Credit Rating
The length of time for which a firm's customer is granted credit.

Credit Risk
An evaluation of an individual's or company's ability to repay obligations or its likelihood of not

Credit Scoring
The risk that an issuer of debt securities or a borrower may default on its obligations, or that the

Credit Spread
A statistical technique that combines several financial characteristics to form a single score to re

Credit Union
Applies to derivative products. Difference in the value of two options, when the value of the one so

Credit Watch
A not-for-profit institution that is operated as a cooperative and offers financial services such as

Crediting Rate
A warning by a bond rating firm indicating that a company's credit rating may change after the curre

Creditor
The interest rate offered on an investment type insurance policy.

Creditors Committee
Lender of money.

Creditworthiness
A group representing firms that have claims on a company facing bankruptcy or extreme financial diff

Creeping Tender Offer
Eligibility of an individual or firm to borrow money.

CREST
The process by which a group attempting to circumvent certain provisions of the Williams Act gradual

Cross
CREST is CrestCo's real-time settlement system for U.K. and Irish shares and other corporate securit

Cross Hedging
Securities transaction in which the same broker acts as agent for both sides of the trade; a legal p

Cross Rates
Applies to derivative products. Hedging with a futures contract that is different from the underlyin

Cross-Border Risk
The exchange rate between two currencies expressed as the ratio of two foreign exchange rates that a

Cross-Default
Describes the volatility of returns on international investments caused by events associated with a

Cross-Holdings
The prohibited practice of offsetting buy and sell orders without recording the trade on the exchang

Cross-Sectional Approach
The return at which two alternative projects have the same net present value.

Cross-Share Holdings
A statistical methodology applied to a set of firms at a particular time.