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

Restricted
Placed on a list that dictates that the trader may not maintain positions, solicit business, or prov

Restricted Account
A margin account without enough equity to meet the initial margin requirement that is restricted fro

Restricted Stock
Stock that must be traded in compliance with special SEC regulations concerning its purchase and res

Restricted Surplus
A portion of retained earnings not allowed by law to be used for the payment of dividends.

Restrictive Covenants
Provisions that place constraints on the operations of borrowers, such as restrictions on working ca

Restrictive Endorsement
An endorsement signature on the back of a check that specifies the conditions under which the check

Restructuring
The reorganization of a company in order to attain greater efficiency and to adapt to new markets.

Resyndication Limited Partnership
The sale of existing properties to new limited partners, so that they can receive the tax advantages

Retail
Individual and institutional customers as opposed to dealers and brokers.

Retail Credit
Credit granted by a firm to consumers for the purchase of goods or services. See

Retail House
A brokerage firm that caters to individual customers rather than large institutions.

Retail Investors
Small individual investors who commit capital for their personal account rater than on behalf of ano

Retail Price
The total price charged for a product sold to a customer, which includes the manufacturer's cost plu

Retained Earnings
Net profits kept within a business in the Owners' Equity account after stock dividends are paid.

Retained Earnings
Accounting earnings that are retained by the firm for reinvestment in its operations; earnings that

Retained Earnings Statement
A statement of all transactions affecting the balance of a company's retained earnings account.

Retention
The number of units allocated to an underwriting syndicate member less the units held back by the sy

Retention Rate
The percentage of present earnings held back or retained by a corporation, or one minus the dividend

Retire
To extinguish a security, as in paying off a debt.

Retired Liabilities
Debt paid off within a given period of the forecast.

Retirement
Removal from circulation of stock or bonds that have been reacquired or redeemed.

Retirement Of Long-Term Debt
The repayment of a non-current liability.

Retirement Protection Act Of 1994
Legislation designed to protect the pension benefits of workers and retirees by increasing required

Retracement
A price movement in the opposite direction of the previous trend.

Return
The change in the value of a portfolio over an evaluation period, including any distributions made f

Return Of Capital
A cash distribution resulting from the sale of a capital asset, or securities, or tax breaks from de

Return On Assets (ROA)
Net income for a time period divided by total assets. This ratio is often used to measure profitabil

Return On Assets (ROA)
Indicator of profitability. Determined by dividing net income for the past 12 months by total averag

Return On Equity (ROE)
Net income divided by equity. This ratio is often used as a measure of the return on funds invested

Return On Equity (ROE)
Indicator of profitability. Determined by dividing net income for the past 12 months by common stock

Return On Investment (ROI)
Generally, book income as a proportion of net book value.

Return On Sales
A measurement of operational efficiency equaling net pre-tax profits divided by net sales expressed

Return On Tangible Equity
Net income for a time period divided by tangible equity. This ratio is sometimes used to measure pro

Return On Total Assets
The ratio of earnings available to common stockholders to total assets.

Return-To-Maturity Expectations
A variant of pure expectations theory that suggests that the return an investor will realize by roll

Reuters
International news and quotation service based in London.

Revaluation
An increase in the foreign exchange value of a currency that is pegged to other currencies or gold.

Revenue
The total income received in exchange for goods or services during a specific accounting period. Rev

Revenue Anticipation Note (RAN)
A short-term municipal debt issue that will be repaid with anticipated revenues, such as sales taxes

Revenue Bond
A bond issued by a municipality to finance either a project or an enterprise in which the issuer ple

Revenue Fund
A fund accounting for all revenues from an enterprise financed by a municipal revenue bond.

Revenue Reconciliation Act Of 1993
Legislation created to reduce the federal budget deficit by cutting spending and increasing taxes.

Revenue Sharing
The percentage split between the general partner and limited partners of profits and losses resultin

Reversal
Turn, unwind. For convertible reversal, selling a convertible and buying the underlying common, usua

Reverse A Swap
Reswap of bonds to gain the advantage of a yield spread or tax loss and restore a bond portfolio to

Reverse Conversion
A technique in which brokerage firms earn interest on the stocks they hold for their customers by se

Reverse Leverage
Occurs when the interest on borrowings exceeds the return on investment of the funds that were borro

Reverse Leveraged Buyout
Bringing back into publicly traded status a company that had been privatized by way of a leveraged b

Reverse Mortgage
A mortgage agreement allowing a homeowner to borrow against home equity and receive tax-free payment

Reverse Price Risk
A type of mortgage pipeline risk that occurs when a lender commits to sell loans to an investor at r

Reverse Repo
In essence, refers to a repurchase agreement. From the customer's perspective, the customer provides

Reverse Stock Split
A proportionate decrease in the number of shares, but not the total value of shares of stock held by

Reverse-Annuity Mortgages (RAM)
Bank loan for an amount equal to a percentage of the appraisal value of the home. The loan is then p

Reversing Trade
Entering the opposite side of a currently held futures position to close out the position.

Revisionary Trust
An irrevocable trust that becomes a revocable trust after a certain amount of time.

Revocable Trust
A trust that may altered as many times as desired in which income-producing property passes directly

Revolving Credit Agreement
A legal commitment in which a bank promises to lend a customer up to a specified maximum amount duri

Revolving Line Of Credit
A bank line of credit on which the customer pays a commitment fee and can take and repay funds at wi

Reward-To-Volatility Ratio
Ratio of excess return to portfolio standard deviation.

Rich
Term for a security whose price seems too high in light of its price history.

RICO
Stands for Racketeer Influenced and Corrupt Organization Act. Legislation under/which inside traders

Rider
A form accompanying an insurance policy that alters the policy's terms or coverage.

Riding The Yield Curve
Buying long-term bonds in anticipation of capital gains as yields fall with the declining maturity o

Rigged Market
Manipulation of prices in a market to attract buyers and sellers.

Right
Privilege granted shareholders of a corporation to subscribe to shares of a new issue of common stoc

Right Here
Used in the context of general equities. In-line, emphasizing that this is a customer inquiry that i

Right Of First Refusal
The right of a person or company to purchase some thing before the offering is made to others.

Right Of Redemption
The right to recover property that has been attached by paying off the debt .

Right Of Rescission
The right to void a contract without any penalty within three days as provided in the Consumer Credi

Rights Offering
Issuance to shareholders that allows them to purchase additional shares, usually at a discount to ma

Rights-On
Shares trading with rights attached to them.

Ring The Cash Register
Used in the context of general equities. 'Take a profit.' See

Rings
Trading arenas located on the floor of an exchange in which traders execute orders. Sometimes called

Rising Bottoms
Chart pattern showing an increasing trend in the daily low prices of a security or commodity.

Risk
Often defined as the standard deviation of the return on total investment. Degree of uncertainty of

Risk Arbitrage
Traditionally, the simultaneous purchase of stock in a company being acquired and the sale of stock

Risk Classes
Groups of projects that have approximately the same amount of risk.

Risk Controlled Arbitrage
A self-funding, self-hedged series of transactions that generally use mortgage securities (MBS) as t

Risk Factor
In arbitrage pricing theory or the multibeta capital asset pricing model, the set of common factors

Risk Indexes
Categories of risk used to calculate fundamental beta, including (1) market variability, (2) earning

Risk Lover
A person willing to accept lower expected returns on prospects with higher amounts of risk.

Risk Management
The process of identifying and evaluating risks and selecting and managing techniques to adapt to ri

Risk Premium
The reward for holding the risky equity market portfolio rather than the risk-free asset. The spread

Risk Premium Approach
A common approach for tactical asset allocation to determine the relative valuation of asset classes

Risk Transfer
The shifting of risk through insurance or securitization of debt because of risk aversion.

Risk-Adjusted Discount Rate
The rate established by adding an expected risk premium to the risk-free rate in order to determine

Risk-Adjusted Profitability
A probability used to determine a 'sure' expected value (sometimes called a certainty equivalent) th

Risk-Adjusted Return
Often we subtract from the rate of return on an asset a rate of return from another asset that has s

Risk-Averse
Describes an investor who, when faced with two investments with the same expected return but differe

Risk-Based Capital Ratio
Bank requirement that there be a minimum ratio of estimated total capital to estimated risk-weighted

Risk-Free Asset
An asset whose future normal return is known today with certainty.

Risk-Free Rate
The rate earned on a riskless asset.

Risk-Neutral
Insensitive to risk.

Risk-Prone
Willing to pay money to assume risk from others.

Risk-Return Trade-Off
The basic concept that higher expected returns accompany greater risk, and vice versa.

Risk-Reward Ratio
Relationship of substantial reward corresponding to the amount of risk taken; mathematically represe

Riskless Arbitrage
The simultaneous purchase and sale of the same asset to yield a profit.

Riskless Or Risk-Free Asset
An asset whose future return is known today with certainty. The risk-free asset is commonly defined

Riskless Rate
The rate earned on a riskless investment, typically the rate earned on the 90-day U.S. Treasury Bill

Riskless Rate Of Return
The rate earned on a riskless asset.