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

Dividend Trade Roll-Play
An investment strategy that entails the purchase and selling of a stock right before its ex-dividend

Dividend Yield
Used for listed equity securities. Method of buying and selling stocks around their ex-dividend date

Dividend Yield (Funds)
Annual dividends per share as a percent of the average annual High-Low price. Current yield is based

Dividend Yield (Stocks)
Indicated yield represents return on a share of a mutual fund held over the past 12 months. Assumes

Dividends 12 Months
Each year's cash dividends per share as a percent of earnings per share reported for the same year.

Dividends Payable
Cash dividends declared per share for the last 12 months. All stock dividends are noted and all per

Dividends Per Share
The declared dividend dollar amount that a company is obligated to pay.

Dividends Percent Of Earnings
Indicated yield represents annual dividends divided by current stock price.

Dividends-Received Deduction
Dividend paid for the past 12 months divided by the number of common shares outstanding, as reported

Divisor
A corporate tax deduction on income allowed by company A that is in ownership of shares of company B

DM
Used in construction of stock indices. Suppose you have 10 stocks in an index, each worth $10 and th

Do Not Increase (DNI)
Deutsche (German) marks.

Do Not Reduce Order (DNR Order)
A restriction that an investor places on a good til' cancelled order to prevent an order increase in

Doctrine Of Sovereign Immunity
Limit order to buy or to sell, or a stop limit order to sell that is not to be reduced by the amount

Documented Discount Notes
Principle that a nation may not be tried in another country without its consent.

Dogs Of The Dow
Commercial paper backed by normal bank lines of credit plus a letter of credit from a bank stating t

Dollar Bears
T 10 stocks of the 30 on the Dow Jones Industrial Average with the most depressed prices and consequ

Dollar Bonds
Traders who capitalize on a falling dollar by buying other foreign currencies directly.

Dollar Drain
Municipal revenue bonds for which quotes are given in dollar prices. Not to be confused with 'U.S. D

Dollar Duration
The impact of importing from foreign countries more than exporting to them. The money required to fi

Dollar Price Of A Bond
The product of modified duration and the initial price.

Dollar Return
Percentage of face value at which a bond is quoted.

Dollar Roll
The return realized on a portfolio for any evaluation period, including (1) the change in market val

Dollar Safety Margin
Similar to the reverse repurchase agreement-a simultaneous agreement to sell a security held in a po

Dollar Shortage
The dollar equivalent of the safety cushion for a portfolio in a contingent immunization strategy.

Dollar-Weighted Rate Of Return
Results when a nation importing U.S. goods cannot pay for them without the aid of the United States.

Domestic Corporation
Also called the internal rate of return; the interest rate that makes the present value of the cash

Domestic Market
A US corporation that receives a tax incentive for export activities.

Donor
A nation's internal market representing the mechanisms for issuing and trading securities of entitie

Dont Fight The Tape
One who gives property or assets to someone else through the vehicle of a trust.

Dont Know (DK, Dked)
Phrase advising not to trade against the market trend. If stock prices are rising, do not sell.

Double Auction Market
Don't know the trade. A Street expression used whenever one party lacks knowledge of a trade or rece

Double Auction System
Systems by which listed securities are bought and sold through brokers on the securities exchanges,

Double Bottom
A market consisting of many sellers and many buyers, as opposed to a conventional auction with one m

Double Declining Balance (DDB)
A term used in technical analysis to refer to the drop of a stock's price, a rebound, and then a dro

Double Dip
A method of recording accelerated depreciation. Also called the 200 percent declining balance method

Double Taxation
Used for listed equity securities. Dividend roll in which the 'dividend capturer' already owns the s

Double Top
Government taxation of the same money twice; specifically, taxation of earnings at the corporate lev

Double Up
A term used in technical analysis to refer to the rise of a stock's price, a drop, and then a rise b

Double Witching Day
A stock buying strategy that doubles the risk when the price moves in the opposite direction from th

Double-Barreled
A trading day when of two related classes of options and futures expire, resulting in a variety of a

Double-Dip Lease
An accounting methodology in which depreciation is accelerated to twice the rate of annual depreciat

Double-Tax Agreement
A cross-border lease in which the different rules of the lessor's and lessee's countries let both pa

Doubling Option
Agreement between two countries that taxes paid abroad can be offset against domestic taxes levied o

Dow Jones Industrial Average
A sinking fund provision that may allow repurchase of twice the required number of bonds at the sink

Dow Theory
The best known U.S. index of stocks. A price-weighted average of 30 actively traded blue-chip stocks

Down Round
Used in the context of general equities. Technical theory that a major trend in the stock market mus

Down-And-In Option
Refers to a round of venture capital financing that is raised at a lower firm valuation than the pre

Down-And-Out Option
Barrier option that comes into existence if asset price hits a predetermined price level.

Downgrade
Barrier option that expires if asset price hits a predetermined price level.

Downside Risk
A negative change in ratings for a stock, or other rated security.

Downsizing
The risk that a security will decline in value in includng the implications of risk.

Downstream
A company's reduction in the number of employees, number of bureaucratic levels, and overall size in

Downtick
The transfer of corporate activity from the larger parent to the smaller subsidiary.

Downturn
Move down in a particular stock. On U.S. stock exchanges, you cannot sell a stock short on a downtic

DPO
The transition point between a rising, expanding economy to a falling, contracting one.

Draft
See days payable outstanding.

Draining Reserves
An unconventional order in writing-signed by a person, usually the exporter, and addressed to the im

Draw A Call
Federal Reserve System's course of action to tighten the money supply by (1) raising a bank's minimu

Drawback
In the context of general equities, provoking a customer indication/inquiry/order by up or doing lar

Dressing Up A Portfolio
A tax or duty rebate on imported goods that are exported at a later date.

Drip Feed
Money managers' strategy to make transactions for the sole purpose of making a portfolio look good t

Drive-By VC
The continual investment of capital in a small and growing company as the company needs it, rather t

Drop
A type of venture capitalist. In the usual model, the venture capitalist (VC) is involved in managem

Drop Lock
Refers to over-the-counter trading. Remove from O.T.C. trading list; hence, no longer making a marke

Drop-Dead Day
In a dollar roll transaction, the difference between the sale price of a mortgage-backed pass-throug

Drop-Dead Fee
The date on which a deadline is final, with no exceptions.

Drop, The
The fixing of the interest rate on a floating-rate note or preferred stock if it falls to a specifie

DSO
A term of British origin referring to fee that must be paid if a deal falls through because of finan

Dual Banking
See days sales outstanding.

Dual Listing
Describes United States custom in which a bank is chartered by the state or federal government.

Dual Syndicate Equity Offering
Listing of a security on more than one exchange, thus increasing the competition for bid and offer p

Dual Trading
An international equity placement that splits the offering is split into two tranches - domestic and

Dual-Currency Issues
The custom of a trader on the commodities market to deal for its own account and the investor's acco

Dual-Purpose Fund
Eurobonds that pay coupon interest in one currency but pay the principal in a different currency.

Due Bill
A closed-end fund consisting of two classes of shares. The two classes are preferred shares, on whic

Due Date
An instrument evidencing the obligation of a seller to deliver securities sold to the buyer. Occasio

Due Dilengence
Date on which a debt must be paid.

Due Diligence Meeting
An internal audit of a target frim by an acquiring firm. Offers are often made contingent upon resol

Due-On-Sale Clause
Meeting legally required to be held by an underwriter to enable brokers to question a new issuer abo

Dumping
A mortgage contract clause stipulating that the borrower to pay off the full remaining principal on

Duplicative Portfolio
In the context of general equities, offering large amounts of stock with little or no concern for pr

Dupont System Of Financial Control
Applies mainly to derivative products. Basket of stocks that imitates the price movement of another

Duration
Expressing return on assets (ROA) in terms of the profit margin and asset turnover.

Dutch Auction
A common gauge of the price sensitivity of a fixed income asset or portfolio to a change in interest

Dutch Auction Preferred Stock
Auction in which the lowest price necessary to sell the entire offering becomes the price at which a

Duty
A form of adjustable-rate preferred stock in which the dividend is ascertained in a Dutch auction pr

Dwarfs
A tax on imports, exports, or consumption goods.

Dynamic Asset Allocation
Fannie Mae-issued mortgage-backed securities pool that has an original maturity of 15 years.

Dynamic Hedging
An asset allocation strategy in which the asset mix is shifted in response to changing market condit

Each Way
Fifth letter of a Nasdaq stock symbol specifying that an issue has not met the reporting date for th

Early Withdrawal Penalty
A broker's commission from his or her involvement on both the purchase and the sale side of a securi

Earn-Out
The ratio of earnings per share, after allowing for tax and interest payments on fixed interest debt

Earned Equity Growth
Penalty paid by the holder of a fixed-term investment penalizing an investor who withdraws money bef

Earned Income Credit
The annual rate, as a % of equity, at which retained earnings, after dividend payout, are added to e

Earnest Money
A tax credit for taxpayers with children.

Earning Asset
Money given to a seller by a buyer to demonstrate the buyer's good faith. If the deal falls through,

Earning Power
An asset that generates income, e.g., income from rental property.

Earnings
Earnings before interest and taxes (EBIT) divided by total assets.

Earnings Before Taxes (EBT)
A financial measure defined as revenues less cost of goods sold and selling, general, and administra