Comps
Definition — what “comps” means – “Comps” is short for comparables. It is a comparison-based tool used across…
FXpedia
Compoundinterest
What is compound interest (short definition) – Compound interest is interest calculated on the original amount you put…
Compliance Officer
Definition A compliance officer is an employee charged with making sure a company follows external laws and regulations…
Competitive Advantage
What is a competitive advantage? A competitive advantage is any characteristic or capability that lets a company deliver…
Competitive Intelligence
What is competitive intelligence (CI)? – Competitive intelligence is the disciplined process of collecting, validating, analyzing, and using…
Compensatory Damages
Definition Compensatory damages are a court-ordered payment meant to restore a person who was harmed by another’s negligence…
Comparativeadvantage
Definition (short) – Comparative advantage: when one person, firm, or country can produce a good or service at…
Comparative Market Analysis
What is a Comparative Market Analysis (CMA)? A comparative market analysis (CMA) is an informed estimate of a…
Comparable Company Analysis Cca
What is a Comparable Company Analysis (CCA)? A Comparable Company Analysis (CCA) is a relative valuation method that…
Community Reinvestment Act
What is the Community Reinvestment Act (CRA)? – The Community Reinvestment Act is a U.S. federal law passed…
Communism
What is communism (short definition) – Communism is a political and economic doctrine that seeks to create a…
Commonstock
What is common stock (short definition) – Common stock is a basic ownership share in a corporation. Holders…
Commonsizeincomestatement
What is a common-size income statement? A common-size income statement restates every line on the income statement as…
Commonsizefinancialstatement
Title: Common‑Size Financial Statements — a clear explainer Definition A common‑size financial statement restates each line item on…
Common Pool
Definition A common-pool resource is a shared good that anyone can access (non‑excludable) but whose units are depleted…
Common Law
Definition — what common law means Common law is judge-created law that develops through written court decisions rather…
Common Equity Tier 1 Cet1
What is Common Equity Tier 1 (CET1)? – Common Equity Tier 1 (CET1) is the highest-quality form of…
Commodityfuturescontract
Definition A commodity futures contract is a legally binding agreement to buy or sell a specified quantity of…
Commodity
Commodities — clear definition – A commodity is a basic, largely interchangeable raw material used to produce other…
Commission
What is a commission? A commission is a payment charged by a broker or salesperson for executing an…
Commingledfund
Definition — what a commingled fund is – A commingled fund pools money from multiple institutional accounts into…
Commercialrealestate
What is commercial real estate (CRE)? – Commercial real estate refers to buildings and land used primarily for…
Commercialpaper
Commercial paper — concise explainer Definition – Commercial paper is an unsecured, short-term debt instrument issued by corporations…
Commercialization
Definition Commercialization is the series of actions a firm takes to turn an invention, prototype, or service concept…
Commercialbank
What is a commercial bank? A commercial bank is a financial institution that accepts deposits from the public…
Commercial
What “commercial” means (short definition) – Commercial = activities tied to commerce or business done for profit. In…
Commercial Loan
What is a commercial loan? A commercial loan is debt provided by a bank or other lender to…
Commerce
What is commerce? – Commerce is the organized exchange of goods and services for money or other value…
Combinedratio
What is the combined ratio (short definition) – The combined ratio is a common insurance-industry metric that summarizes…
Combinedloantovalue
Definition – Combined loan-to-value (CLTV) is the total of all outstanding loans secured by a property divided by…
Collusion
What is collusion? Collusion is a secret agreement among competitors to manipulate market conditions—most often prices, output, information,…
Collectionagency
Definition A collection agency is a company that creditors hire to recover overdue balances or to manage accounts…
Collateral
Definition – Collateral is an asset a borrower pledges to a lender to secure a loan. If the…
Collar
Definition A collar is an options strategy that protects a long stock position by simultaneously buying a put…
Cola
What is a cost-of-living adjustment (COLA)? A cost-of-living adjustment (COLA) is an automatic increase in payments—most commonly Social…
Coinsurance
Coinsurance — clear, practical guide Definition – Coinsurance is the portion of a covered cost that the insured…
Cogs
What is Cost of Goods Sold (COGS)? COGS is the total of the direct costs tied to producing…
Coefficientofvariation
Coefficient of variation (CV): concise explainer What it is – The coefficient of variation (CV) is a unitless…
Coefficient Of Determination
Definition The coefficient of determination (r-squared, written r2) measures the proportion of variation in one variable that a…
Code Of Ethics
What is a code of ethics? A code of ethics (also called an ethical code) is a written…
Cobra
What is COBRA (Consolidated Omnibus Budget Reconciliation Act)? – COBRA is a 1985 federal law that lets qualified…
Coase Theorem
What is the Coase Theorem (plain-language definition) – The Coase Theorem, named after economist Ronald H. Coase, says…
Cnq
What is the Canadian Securities Exchange (CSE)? The Canadian Securities Exchange (CSE) is a fully electronic stock exchange…
Cmo
Definition A collateralized mortgage obligation (CMO) is a mortgage‑backed security (a bond backed by mortgage loans) that divides…
Cml
What is the Capital Market Line (CML)? – Definition: The capital market line (CML) is a theoretical straight…
Cme
What is the Chicago Mercantile Exchange (CME)? – The Chicago Mercantile Exchange (CME), often called the “Chicago Merc,”…
Cmbs
Definition — Commercial mortgage-backed securities (CMBS) – A CMBS is a bond-like fixed-income instrument whose cash flows come…
Cma
What is a Certified Management Accountant (CMA)? A Certified Management Accountant (CMA) is a professional credential for accountants…
Cloud Computing
What is cloud computing? Cloud computing delivers computing resources—servers, storage, databases, networking, software, and analytics—over the Internet on…
Closeposition
Title: Closing a position — what it means, how it works, and what to check Definition – Close…
Closed Endlease
Definition – Closed-end lease: a lease contract in which the renter (lessee) has no contractual obligation to buy…
Closed Endinvestment
What is a closed-end fund (CEF)? – A closed-end fund is an investment company that raises a fixed…
Closed Economy
What is a closed economy? A closed economy is one that deliberately avoids buying from or selling to…
Clo
What is a CLO (Collateralized Loan Obligation)? – A collateralized loan obligation (CLO) is a securitized package of…
Clearinghouse
Title: How Clearinghouses Work and Why They Matter Short definition – Clearinghouse (also called a central counterparty or…
Clearing
What is clearing (short definition) – Clearing is the back‑office process that confirms and prepares a financial trade…
Clayton Antitrust Act
Definition — what the Clayton Antitrust Act is – The Clayton Antitrust Act is a U.S. federal law…
Clawback
What is a clawback? – A clawback is a contract term that lets an employer, fund, or government…
Classicaleconomics
Classical economics — a concise explainer Definition Classical economics is an 18th–19th century school of thought that explains…
Cif
Definition (plain): CIF — Cost, Insurance, and Freight — is an Incoterm (international commercial term) used for sea…