At Par
Definition — “At par” – “At par” means a security is trading at its face value (also called…
Definition — “At par” – “At par” means a security is trading at its face value (also called…
Definition – “At a premium” means an asset is selling for more than some reference value. That reference…
What is asymmetric information? Asymmetric information (sometimes called information failure) occurs when one party in a transaction has…
What is the Australian Securities Exchange (ASX)? The Australian Securities Exchange (ASX) is Australia’s principal public market for…
Assurance — plain-language summary Assurance has two common meanings in business and finance: – Insurance sense: a contract…
What are assurance services? Assurance services are independent professional engagements—most commonly delivered by certified accountants such as certified…
What is an assortment strategy? An assortment strategy is a retailer’s plan for which and how many products…
What is an assignment (financial meaning)? An assignment is the legal transfer of rights and obligations tied to…
What is an Asset Management Company (AMC)? – An asset management company (AMC) is a firm that pools…
What is asset-backed commercial paper (ABCP)? – ABCP is a short-term debt instrument (a money-market security) with a…
What is asset valuation? Asset valuation is the process of estimating how much an asset is worth today.…
What is the asset turnover ratio? – Definition: The asset turnover ratio is a financial efficiency measure that…
What is an asset swap (short definition) – An asset swap is an over‑the‑counter (OTC) derivative arrangement in…
What is asset management? – Asset management is the professional process of selecting, holding, and monitoring investments so…
Definition – Asset financing: a borrowing arrangement in which a company uses assets on its balance sheet (for…
Asset coverage ratio — concise explainer Definition – The asset coverage ratio measures how many times a company’s…
What is an asset class? An asset class is a group of financial instruments that share similar characteristics,…
What is asset-based lending (ABL)? – Definition: Asset-based lending is a type of business credit in which a…
Definition and core idea – Asset allocation is the process of dividing a portfolio among different asset classes…
What is an asset? An asset is a resource that an individual, company, or government owns or controls…
What is asset protection? Asset protection means arranging your financial affairs so that some of your wealth is…
What is asset/liability management (ALM) – ALM is the set of processes a firm uses to make sure…
What is an Asset‑Liability Committee (ALCO)? An Asset‑Liability Committee (ALCO) is a senior oversight group within a bank…
Title: Asset Class Breakdown — what it is, how to read it, and how to use it Definition…
What is the asset-based approach? – Definition: The asset-based approach is a business valuation method that estimates a…
Definition – Assessed value is the dollar figure a local tax authority assigns to real estate for the…
What is assemble-to-order (ATO)? – Definition: Assemble-to-order (ATO) is a production approach in which a firm keeps subassemblies…
What is an ASIC miner? An ASIC (application-specific integrated circuit) miner is a purpose-built piece of hardware designed…
What is APEC (Asia‑Pacific Economic Cooperation)? APEC is a multilateral forum of 21 Asia‑Pacific economies created in 1989…
What is the Asian Infrastructure Investment Bank (AIIB)? – Definition: The AIIB is a multilateral development bank —…
What is the Asian Development Bank (ADB)? – The Asian Development Bank is a multilateral development institution created…
What is an ASCOT (Asset Swapped Convertible Option Transaction)? – Short definition: An ASCOT is a structured trade…
What is an ascending triangle? – An ascending triangle is a price pattern used in technical analysis where…
Definition An ascending channel is a price pattern where a security’s successive peaks and troughs climb over time…
What is artificial intelligence (AI)? – Definition: AI is a set of computer-based methods that mimic aspects of…
What are articles of incorporation? – Definition: Articles of incorporation (also called a corporate charter, articles of association,…
What are Articles of Association? An Articles of Association is an internal corporate document that sets the rules…
Explainer: What Article 50 Is and how it works Definition – Article 50 is a provision in the…
What is Arrow’s Impossibility Theorem (short answer) Arrow’s Impossibility Theorem shows that when a group tries to convert…
What is the Accounting Rate of Return (ARR)? – Definition: ARR is a simple capital‑budgeting measure that expresses…
What is ARPU (Average Revenue Per Unit)? – ARPU stands for average revenue per unit. It measures how…
What it is (Aroon Oscillator ) – The Aroon Oscillator is a trend-following technical indicator that measures whether…
What it is (short definition) – The Aroon indicator is a technical analysis tool that quantifies how recently…
Title: What an Arm’s Length Transaction Means—and Why it Matters Definition An arm’s length transaction is a deal…
What is the Arms Index (TRIN)? – Definition: The Arms Index, commonly called TRIN (short for TRading INdex),…
What is the arithmetic mean? – Definition: The arithmetic mean (often called the simple average) is the sum…
What arc elasticity measures – Arc elasticity quantifies the percentage responsiveness of one variable to another between two…
Definition Arbitration is a formal dispute-resolution method used to settle claims between investors and brokers, or between brokerage…
Definition (short) – An arbitrageur is an investor who seeks to profit from price differences for the same…
What is the Arab League? The Arab League, formally the League of Arab States, is a regional organization…
Title: What is Annual Percentage Yield (APY) — a clear, practical guide Definition – APY (Annual Percentage Yield)…
What is Adjusted Present Value (APV)? – Adjusted Present Value (APV) is a valuation method that breaks a…
What is an aptitude test? – An aptitude test is a standardized assessment that evaluates a person’s natural…
What is the Arbitrage Pricing Theory (APT)? – The Arbitrage Pricing Theory (APT) is a multi‑factor framework for…
What is APR (Annual Percentage Rate)? – APR is a standardized yearly rate that expresses the cost of…
What is an appropriation? – Definition: An appropriation is the formal act of reserving money or other resources…
Definition – Appropriation: the act of earmarking money for a particular use. – Appropriation account: a ledger showing…
What is appreciation? – Appreciation is an increase in an asset’s market value over time. It can apply…
What is an appraisal? An appraisal is a professional estimate of the monetary value of an asset —…
What is an Appraisal Management Company (AMC)? An Appraisal Management Company (AMC) is a third‑party firm that handles…