Non Operating Income

Non-operating income (also called incidental or peripheral income) is revenue or losses that arise from activities outside a company’s core, day‑to‑day business. Examples include…

Non Operating Expense

A non‑operating expense is a cost a company incurs that is not directly tied to its core business operations. These expenses are recorded below…

Non Member Banks

Summary / Key takeaways – Non-member banks are state‑chartered banks that are not members of the U.S. Federal Reserve System. (National banks must be…

Non Marketable Security

Key takeaways – A non‑marketable security is not traded on public exchanges and cannot be readily bought or sold on a secondary market. They…

Non Gaap Earnings

Non‑GAAP earnings are alternative, company‑reported measures of profitability that adjust or exclude items reported under Generally Accepted Accounting Principles (GAAP). Companies publish non‑GAAP figures…

Non Executive Director

Key takeaways – A non-executive director (NED) is a board member who is not a company employee and does not run day-to-day operations; they…

Nonelective Contribution

A nonelective contribution is an employer-funded deposit made to an employee’s retirement account (for example, a 401(k) or other defined‑contribution plan) that is allocated…

Noncovered Security

Key takeaways – A noncovered security is one for which your broker is not required to report adjusted cost basis to the IRS. Brokers…

Nominee

A nominee is a person, company, or subsidiary whose name appears on the title of securities or other property to facilitate custody, settlement, transfers,…

Nomination Committee

• A nomination committee is a governance body that identifies, vets and recommends candidates for a company’s board of directors and for certain senior…