Aggressiveinvestmentstrategy
What is an aggressive investment strategy? Definition An aggressive investment strategy seeks above-average capital gains by taking on…
FXpedia
Aggregation
What is aggregation? Aggregation has two common meanings in finance. – In derivatives trading, aggregation means adding together…
Aggregatesupply
What is aggregate supply? – Aggregate supply (AS) is the total quantity of goods and services that producers…
Aggregatedemand
Definition Aggregate demand (AD) is the total dollar value of spending on finished goods and services within an…
Aggregate Stop Loss Insurance
What is aggregate stop‑loss insurance (plain definition) – Aggregate stop‑loss insurance is a policy bought by an employer…
Agent
Definition (short) An agent is a person or firm legally empowered to act for another party (the principal).…
Agencytheory
What is agency theory (short answer) Agency theory is a way to analyze relationships where one party (the…
Agencyproblem
What is an agency problem? An agency problem (also called a principal–agent problem) is a conflict that can…
Agencycosts
What are agency costs? An agency cost is a loss or expense that shows up when one person…
Agencybonds
What is an agency bond? An agency bond (also called agency debt) is a fixed-income security issued either…
Agency by Necessity
Title: Agency by Necessity — a concise explainer for finance and estate contexts Definition – Agency by necessity…
ag Aktiengesellschaft
What is an Aktiengesellschaft (AG)? An Aktiengesellschaft (AG) is the German legal form for a public limited company…
Aftertaxincome
What is after-tax income (plain definition) – After-tax income is the cash left after you subtract income taxes…
Aftertaxcontribution
Definition – After-tax contribution: money placed into a retirement or investment account after income taxes have already been…
Afterhourstrading
What is after-hours trading (short definition) – After-hours trading is trading that happens after the major U.S. stock…
After Tax Real Rate of Return
What it measures — definition – After-tax real rate of return = the investment gain remaining after paying…
Affordable Care Act
What the Affordable Care Act (ACA) is – Definition: The Affordable Care Act (ACA), signed into law in…
Affo
What is AFFO (Adjusted Funds From Operations)? – AFFO stands for Adjusted Funds From Operations. It is a…
Affirmative Action
Definition and purpose – Affirmative action is a policy approach designed to expand opportunities for groups that have…
Affiliatedcompanies
What are affiliated companies (explainer) Definition – Affiliated companies (or affiliates) are firms that have a formal business…
Affiliate
What is an affiliate? An affiliate is a company or entity that has a formal relationship with another…
Affiliate Marketing
What is affiliate marketing (short definition) – Affiliate marketing is a performance-based advertising model in which a company…
Aex
What is the Amsterdam Stock Exchange (AEX/.AS)? Brief answer The Amsterdam Stock Exchange is the market in Amsterdam…
Aer
What is the Annual Equivalent Rate (AER)? – Definition: The Annual Equivalent Rate (AER) — also called the…
Adx
What is the Average Directional Index (ADX)? – The ADX is a technical indicator that measures the strength…
Advertising Budget
What is an advertising budget? An advertising budget is the amount of money a company reserves for promotional…
Adverseselection
What is adverse selection (short definition) – Adverse selection is a form of information asymmetry: one side of…
Adverse Possession
What is adverse possession (short definition) – Adverse possession is a legal doctrine that lets a person acquire…
Advancedeclineline
What the Advance/Decline (A/D) Line Is – Definition: The advance/decline (A/D) line is a cumulative market-breadth indicator that…
Advance Payment
What is an advance payment? – Definition: An advance payment is money paid before the related goods or…
Advaloremtax
Definition An ad valorem tax is a levy computed from the assessed monetary value of property. The term…
Ads
What an American Depositary Share (ADS) is — short definition – An American depositary share (ADS) is a…
Adr
Definition — what an ADR is – An American Depositary Receipt (ADR) is a U.S.-dollar security issued by…
Adpreport
ADP National Employment Report — clear summary for traders and students What it is (definition) – The ADP…
Administrative Services Only
What is Administrative Services Only (ASO)? – Definition: ASO is a contract arrangement in which an employer pays…
Administrative Expenses
What are administrative expenses? Administrative expenses are costs a company incurs to run the business as a whole…
Adjusting Journal Entry
What is an adjusting journal entry (AJE)? – An adjusting journal entry is a record made at the…
Adjusted Closing Price
What is the adjusted closing price? – Definition: The adjusted closing price is a historical closing price that…
Adjusted Ebitda
What is adjusted EBITDA (and why it matters) – EBITDA stands for earnings before interest, taxes, depreciation, and…
Adjustable Life Insurance
What is adjustable life insurance (short answer) – Adjustable life insurance is a form of permanent life insurance…
Adjudication
Definition (plain English) – Adjudication is the formal legal process by which a judge or other authorized decision-maker…
Adhesion Contract
What is an adhesion contract? An adhesion contract (also called a standard-form, boilerplate, or take-it-or-leave-it contract) is a…
Additionruleforprobabilities
What it is (plain language) The addition rule for probabilities gives a way to compute the chance that…
Additionalpaidincapital
What is Additional Paid‑in Capital (APIC)? – Definition: Additional paid‑in capital (APIC) is the amount shareholders pay to…
Additional Child Tax Credit
Definition — what the Additional Child Tax Credit (ACTC) is – The ACTC is the refundable portion of…
Add on Interest
What is add-on interest? – Add-on interest is a loan pricing method that fixes the total interest charge…
Actuarial Science
What is actuarial science (short definition) – Actuarial science is the discipline that uses mathematics, probability, and statistics…
Actuarial Life Table
What is an actuarial life table? An actuarial life table (also called a mortality table or life table)…
Actuarial Gain Loss
Definition (short) – Actuarial gain or loss: the change in the measurement of a defined‑benefit pension plan’s projected…
Actual Deferral Percentage Actual Contribution Percentage
What ADP and ACP tests are (plain definition) – ADP (Actual Deferral Percentage) test: a compliance check that…
Activityratio
What is an activity ratio? An activity ratio (also called an efficiency ratio) quantifies how well a company…
Activity Cost Driver
Definition (plain): A cost driver for an activity is a specific, measurable factor or event that causes the…
Activist Investor
Definition (short) An activist investor is usually a specialized hedge fund or other investor that buys a sizeable…
Activemanagement
What is active management? Active management is an investment approach in which a person or team continually monitors…
Acquisitionpremium
Definition (plain) – Acquisition premium: the extra amount an acquirer pays above a chosen measure of a target’s…
Acquisition
What is an acquisition? – Definition: An acquisition is a corporate transaction in which one company buys most…
Acquisition Cost
What is an acquisition cost? An acquisition cost (or cost of acquisition) is the total amount a company…
Acquisition Accounting
What is acquisition accounting? Acquisition accounting (also called business-combination accounting) is the set of rules a buyer uses…
Acidtest
What it is — short definition – The acid-test ratio, also called the quick ratio, is a liquidity…
Ach
What is the Automated Clearing House (ACH)? – ACH is a U.S. electronic network for moving money between…