200-day moving averages

200

Ability-to-pay principle

Abnormal earnings/return

Abnormal rate of return

Above the line

Abrogation

Absolute advantage

Absolute convergence

Absolute dispersion

Absolute frequency
Absolute prepayment speed

Absolute priority rule

Absolute valuation model

Absolute yield spread

Academic arbitrage

Accelerated amortization
Accelerated depreciation method

Accelerated sinking fund

provision
Acceleration clause

Acceptance criterion

Acceptance sampling

Access person

Account

Account balance
Account form

Account payable
Accountant' s opinion

Accounting

Accounting Beta method

Accounting change

Accounting control

Accounting cycle

200

report
form

AICPA
APB 20 1
; 2
; 3

Accounting earnings/income
Accounting equation

Accounting estimate

Accounting exposure

Accounting goodwill

Accounting method
Accounting model

Accounting policy making

Accounting Principle Board
(APB)

Accounting profit

Accounting Rate of Return (ARR)

Accounting risik

Accounting system

Accounts payable
Accounts receivable

Accounts receivable turnover

Accreting swap

Accrual

Accrual (basis) accounting

Accrual bond

Accrued expense
Accrued income/revenue
Accrued Interest (AI)

Accrued interest option

Accrued liabilities

Accumulated Benefit Obligation

(ABO)

Accumulated depreciation

Accumulated surplus
Accumulation phase

Acid test ratio

Acquisition

translation exposure

1
23
; 4

Z
bond

Active (portfolio) management

Active factor risk

Active participation
Active return
Active risk
Active risk squared
Active specific risk or asset
selection risk
Activist strategy

Actual

Actual return on plan assets

Actuarial rate of return

Actuarial yield

Adaptive-expectations
hypothesis

Addition rule
Addition rule for probabilities

Additional compensation
arrangement
Additional paid-in capital
Additions
Additions
Add-on interest

Adjustable peg

Adjustable-Rate Mortgage (ARM)

Adjusted basis

Adjusted Beta
Adjusted Beta market model

Adjusted forecast
Adjusted Gross Income (AGI)

Adjusted multiple coefficient

of determination
Adjusted Present Value (APV)

Adjusted R2

R2

Adjusted trial balance

Adjusting entry

Administrative fees

A B
P A or B =PA +PB pAB

-




Mean-reverting 1
1
First-Order Autoregression

R2

Administrative lag
Advance billing
Advances

Adverse opinion

Advisory service
Affiliated company

Affirmative covenants

After tax
After the fact
After-tax cost of debt Kd(1-T)

After-tax yield

Against actuals

Agency mortgage-back securities

Agency problem

Agency relationship
Agency security

Agency trade
Aggregate Demand (AD)

Aggregate demand curve

Aggregate expenditure model

Aggregate price index

Aggregate Supply (AS)

Aggregate supply curve

Aging of accounts receivable

AICPA

Al1-or-nothing option

Al1owance

Al1owance for doubtful accounts

All-in cost

Allocative efficiency

Allocative inefficiency

20-50%

WACC

Freddie MacFannie
Mae

12
3 4

American Institute of Certified Public Accountants

AIMR
Association for Investment Management Research

All-or-none order

Allowable depreciation

Allowance for bad debt

Allowance for depreciation

Allowance for uncollectible

accounts
Allowance method

All-risk (a. r. )

Alpha

Alternative currency option

Alternative hypothesis

Alternative option

American Depository Receipts

(ADRs)

American Institute of Certified

Pb1ic Accountants
American Municipal Bond
Assurance Corporation(AMB)
American option

American Stock Exchange (AMEX)

American terms

Amortization

Amortization of goodwill

Amortizing and accreting swaps

Amortizing securities

Amortizing swap

Analysis effect

Analysis of variance (ANOVA)

Analyst

Analytical method

Announcement date
Annual (financial) statement

Annual compounding

Ho

Ha

US$/FC

142 [
] 142 2002 1 1
142

/ Delta

annual report

Annual equivalent yield (AEY)

Annual percentage rate (APR)

Annual report

Annual yield
Annuitant
Annuity

Annuity bond

Annuity due
Annuity due
Annuity method of depreciation

Anoma1ies

ANOVA table
Anticipated change
Anticipated inflation
Anticipatory hedge

Antidilutive EPS

Antitrust legislation

APB Opinions

Appraisal
Appreciation

Appropriated retained income

Appropriation of retained
earnings
Approximate percentage change
Apriori probability
Arbitrage

Arbitrage approach

Arbitrage opportunity
Arbitrage portfolio
Arbitrage Pricing Theory (APT)

Arbitrage principle

Arbitrage relative value funds

Arbitrage-free
pricing/valuation

Arbitrageur
Arithmetic average

Arithmetic mean (AM)

annual financial statement.

compound interest method of depreciation

1962-1973
31

unappropriated retained
income

""

CAPM

Arm's-length transactions

Arrears
Arrears swap

Articles of incorporation (or

partnership)

Articulation

Ascending tops

Asian call option

Asian Development Bank

Ask price

Asonable basis and

representation
Assessment
Assessment ratio
Assessor
Asset

Asset allocation
Asset allocation decision

Asset class
Asset coverage
Asset impairment

Asset liability management

Asset turnover ratio

Asset value
Asset-Backed Security (ABS)

Asset-based model
Asset-based valuation
Asset-or-nothing cal1 option

Assets Under Management(AUM)

Assignable causes

Assignable contract
Assignment

Assignment of mortgage
Associated person

Assumable mortgage
Assumption

offer price

FASB 144

:
all-or-nothing option.

Asymmetric information

As-you-like-it option

At
At
At
At

a premium
market
per
the close

At the-money option
At-the-money
Attribution analysis

Auction market

Audit

Audit committee

Audit report

Audit trail

Auditor
Auditor's opinion

Authority bond
Authorized shares

Authorized stock

Auto loan-backed securities

Autocorrelation

Autocorrelation test

Automatic stabilizers

Automation

Autonomous expenditures

Autoregressive (AR) model

Autoregressive conditional
heteroskedasticity(ARC)

Autoregressive moving-average
model (ARMA)

Avail
Available asset
Available cash
Available-For-Sale (AFS)
securities

chooser option.

ARMAARMA

ARMA AR
MA ARMA p
q AR p MA q
Xt+l =bc + blXt ++ bpXt-p+t +lt-1 ++qtq ARMA : 1
ARMA ; 2; 3
80

Average age of fixed assets

Average collection period of

receivable

Average cost
Average cost method

Average depreciable life

Average fixed cost

Average inventory processing

period
Average price
Average price ca11 option

Average price put option

Average product
Average rate
Average rate of return

Average revenue
Average strike option

Average tax rate(ART)

Average Total Cost(ATC)
Average Variable Cost(AVC)

Averages

B.A.
Baby bond
Back door financing

Back door listing

Back office

Back simulation
Back spead

Back up
Back-dating

Back-end load

Backing Act of 1993

1993

Backtest

Back-to-back
Back-to-back credit

Back-to-back loan

average fixed cost

365
365

: 12 3

=/

average age of fixed assets

:=365 /

:Ri=Ril Ri2 .......+ Ritt

Bank' s Acceptance
100

historical simulation method

:
Front-end load

GlassSteagall Act

Backward induction

Backwardated
Backwardation

Bad debt
Bad debt expense

Bad debt recovery

Bad debt writeoff

Bad debt-allowance method

Bad delivery

Balance
Balance of international
payment
Balance of merchandise trade

Balance of Payment (BOP)

Balance of trade

Balance on current account

Balance on goods and services

Balance sheet (B/S)

Balance sheet equation

Balanced budget

Balanced fund

Balanced mutual fund

Balloon maturity

Balloon payment

Ballooning
Bank accommodation
Bank bill/draft
Bank check
Bank discount basis

Bank discount yield

Bank draft

Bank guarantee letter

: 1
; 2 ;3
: 4

balance
of trade surplus balance of trade
deficit

=+

: 1; 2 ; 3

10 5000
55000

360

360

bank
bill

Bank Insurance Fund (BIF)

Bank interest

Bank line

Bank loan
Bank money

Bank note
Bank of commercial

Bank overdraft
Bank rate

Bank reconciliation

Bank reserves

Bank run

Banker's acceptance bill

Banking syndicate
Bankruptcy
Bankruptcy cost

Bankruptcy remote entity

Bar chart

Barbell-bullet analysis

Bargaining power of buyers

Bargaining power of suppliers

Barometer stock

Barrier option

Barrier price
Barrier to competition

Barrier to entry

Barriers to international
diversification

Barter

Base

Base case
Base period

ABS

special purpose vehicle

: 1; 2
; 3
4

: 1
; 2 ; 3

: 1
; 2 ; 34
5 6

base period
base price

Basebuilding

Basic earning power

Basic earning power ratio

Basic earnings per share

Basic yield
Basis

Basis accounting

Basis grade
Basis of an asset
Basis Point (BP)

Basis point model 100

100

Basis point value(BPV)

Basis price
Basis risk

Basis swap

Basket options
Basket purchase
Bayes' formula

Bayes' theorem

BD form

BD

Bear

Bear call spread

Bear f1oater
Bear hug

Bear market
Bear put spread

Bear raid

Bear spread

Bear squeeze

Bearer
Bearer bond

Bearer secutity

Beat the gun

Before the fact
Before-tax profit

:=/

1
0.01% 1%bp
1%
5. 75 5.8 1 6
1

: PAjB= PBAjPAj PBAjPAj

ex-ante

Behaviroral finance
Bells and whist1es
Bellwether bond
Bellwether stock
Below par
Below the line
Benchmark

Benchmark bil1s
Benchmark bond
Benchmark error
Benchmark notes
Benchmark portfolio

Benchmark spot (zero-coupon)

rate curve
Beneficial owner

Beneficiary
Benefit principle
Benefits paid
Bernoulli random variable
Bernoulli trial
Best effort

Best-case scenario
Beta ()

Betterment
Biased expectations
Bid
Bid and asked
Bid bond

Bid in competition
Bid price

Bid-asked spread
Bidding up
Big Board
Bigger fool theory
Bilateral arbitrage
Bilateral netting

30

above the 1ine

Pannie
Mae 1

Fannie
Mae 5 10

0 1

1792

Bill of exchange
Bill rate
Binary option
Binomial distribution

Binomial model
Binomial option pricing model
Binomial probability
distribution
Binomial probability function
Binomial random variable
Binominal tree
Bird-in-the-hand theory

Black box approach

Black market
Black market bond
Black-Scholes formula

Black-Scholes option pricing

model

Blanket mortgage
Blanket order
Blind pool

Block

Block houses
Block order
Block trade/sale/transaction
Blocket
Blocking

Blood bath
Blowing off
Blue chit
Blue-sky laws

Board broker
Board lot

n
p l-p n
k C P 1-p n*p n*p*
1-p

n x

1
1

lack-scholes or black-scholes-merton
formula ---.
Fisher Black .Myron Scholes

- .Fisher Black .Myron

Scholes 1973

1 1

100 1000

Board of arbitration

Board of directors

Board of trade

Boiler room

Bond

Bond anticipation note

Bond categories

Bond discount

Bond fund

Bond
Bond
Bond
Bond
Bond

indexes
market
option
power
premium

Bond premium amortization

Bond price volatility
Bond rating

Bond sinking fund

()

Bond swap

Bond washing

Bond Yield Plus Risk Premium

Method (BYPRP)

Bondindenture

Bond-equivalent basis
Bond-equivalent yield (BEY)

Bonds
Bonus futures

Book
Book
Book
Book
Book

credit
entry securities
of original entry
Value (BV)

Book value of equity (or book

value)

Book value per share

Book value per share of common

stock

AAA D

:
::

180 10000
9750 :10000 -9750
/9750365/180=5.2%
bond

Bootstrapping

Borrowed reserves

Borrower
Borrower arbitrage

Boston interest

Bottom
Bottom fisher
Bottom out
Bottom-up forecasting approach

Bottom-up investing

Bought deal

Boundary condition

Boundary space

Bourse
Box plot

Box spread
Brady bonds

Brand name
Breadth of market

Break
Break forward

Break point(BP)

Breakaway gap

Breakeven analysis

Break-even exchange rate

Breakeven point

Breakeven price or level

Breakeven quantity of sales

Bretton Woods
Bretton Woods system

Breusch-Pagen test

BP

Bridge loan

Bring out
Broad market
Broke-dealer
Broken lot
Broker

30

1 3
50%
3 1

EBIT

::/;
: /

1944

100

Broker associations/groups

Broker loan rate

Brokerage
Brokerage account

Brokerage house
Brokered market
Broker's market
Bubble company
Bucket shop

Bucketing

Bucking the trade

Budget 1ine

Budget constraint

Budget constraint line

Budget deficit

Budget of balanced
Budget of government
Budget surplus

Bui1d-up method

Bul1

Bulge
Bull call spread

Bull Floating-rate Note

Bull market
Bull pool
Bull spread

Bull straddle writing

Bull vertical spread

()

Bulldog bond

Bullet bond/maturity

Bullet loan

Bullion
Bundling, unbundling

()

Bunds
Buoyant
Business cycle

Business ethics

call money
rate.

GDP

Business expenses

Business risk
Business segment

Business-interruption insurance

Butterfly shifts
Butterfly spread

()

Buy at best
Buy minus
Buy on bid
Buy order
Buy price
Buy-and-hold strategy

Buyback

Buyer
Buyer's market
Buying hedge

Buying on margin

Buying outright
Buying power
Buying the intermarket spread

Buyout
Buy-side analyst

By-product

Ca11 price

Ca11 provision
Caiusurance clause

Cal1 money rate

Calendar spread

Call

Call (option)

Call and prepayment risk

Call auction

Call date
Call market

Call option on LIBOR

LIBOR

Call premium

Call protection

LIBOR

Call risk

Call schedule

Callability

Callable benchmark notes

Callable bond/securities

Callable reference notes

Candlestick chart

Cannibalization
Cap

Cap agreement

Cap rate
Cap risk

Capacity

Capita1 consumption
Capital

Capital account

Capital allocation decision

Capital Allocation Line (CAL)

Capital appreciation

Capital Asset Pricing Model

(CAPM)

Capital budgeting

Capital charge
Capital composition

Capital deepening

Capital expenditure (capex)

Capital flight

Capital formation

Capital gain

: 1; 2

Fannie
Mae 5 10
1 5 2 5
; 3 10 ; 4
10

Freddie
Mac

; 1 2

1;2

Beta :
=

operating budget

Capital gains yield

Capital improvement
Capital issues

Capital lease

Capital leases

Capital loss
Capital market
Capital market (or guideline
company) approach
Capital market instruments

Capital market integration

Capital Market line (CML)

Capital markets
Capital preservation

Capital preservation investment

strategy
Capital ratio
Capital rationing

Capital stock

Capital stock certificate

Capital structure

Capital structure-influences

Capital widening

Capitalism

Capitalization

Capitalization (financial
leverage) rate(cap rate)
Capitalized

Capitalized interest

Capital-output ratio

Caplet
CAPM risk control methodology

Capped floaters

Capped swap
Capping

Carried interest (private

equity)
Carry

Carrying amount

: 1
2
; 3 4

90%

SML

:1
; 23
4

GNP

20%-25%

;:

 book
value carrying value
Carrying broker
Carrying charge

Carrying value

Cartel
Carve-out
Cash
Cash account
Cash basis accounting

Cash budget
Cash commodity
Cash conversion cycle
Cash delivery

Cash disbursements journal

Cash discount
Cash dividend
Cash drag
Cash equivalents
Cash Flow (CF)
Cash Flow at Risk (CFAR)
Cash flow duration
Cash flow forecasting
Cash flow from Operating (CFO)

Cash flow hedge

Cash flow matching
Cash Flow Return On Investment
(CFROI)
Cash flow statement

book value
carrying amount

cash receipt
journal

Cash flow yield

Cash flows form investing

Cash flows from financing (CFF)

Cash inflow

statement of
cash flow

Cash management bills

Cash market
Cash method of accounting
Cash outflow

Cash price or spot price

Cash ratio

Cash receipts journal

Cash reserves
Cash selection
Cash settlement

Cash short and over

Cash substitute

Cash surrender value

Cash-and- carry arbitrage

Cash-or- nothing put option

Cash-or-nothing call option

Catalyst
Catch-up effect
Causal forecasting method

CD equivalent yield

CD

Ceiling

Central bank

Central Limit Theorem (CLT)

Central tendency

Centralized risk management or

companywide risk ma

Certain world

Certificate

Certificate of compliance

Certificated or certified
stocks
Certificates of Deposit (CDs)

Certified Financial Planner

(CFP)

6 3
4 6 9

cash disbrusements
jouranl

carry-and-cash
arbitrage

360 rMM=
HPY360/t t HPY

S&L

PPA

30 CRE

Certified Public Accountant

(CPA)

Ceteris paribus

Chain rule of forecasting

Change in accounting principle

Change in demand

Change in net working capital

Change in supply

Character

()

Characteristic line
Charge

Chart

Chart of accounts
Charter
Chartered Financial Analyst
(CFA)

Chartered Financial Consultant

(CFC)
Chartered Investment Counsel
(CIC)
Charting
Chartist

Chattel
Cheapest to deliver (CTD)

Chebyshev's inequality

Check

Checking accounts

Checking the market

Chicago Board ofTrade (CBOT)

Chicago Board Option Exchange

(CBOE)
Chicago Mercantile Exchange
( CME)
Chicago School of Economics

Chief Executive Officer (CEO)

Chief Financial Officer (CFO)
China wall

Chinese Market

AICPA

other things constant

"debit"

CFA
institute

Su-k S
1 1/k2

1948

??

fire wall

Choice
Choosey option

Chumming

Churning

Circuit breaker

Civilian labor force

Claim
Claim account
Class

Class midpoint
Classical economics

Classical economists

Classical theories
Classified balance sheet

Clean price

Clean surplus relation

Clearing

Clearing firm

Clearing house

Clearing margin

Clearing market
Clearing member

Clearing spstem

Clientele Effect

Cliquet option

Close the books

Closed mortgage-backed securit

Closed-end fund

Closed-end investment company

Closed-end investment company

Closed-end muted funds

Closeout netting

chooser option

as-you-Iike-it optiono
iJ

16 16

18 19
1776

NAV

Closing

Closing book

Closing entries
Closing price

Closing quote

Cluster sampling

CMT rate CMT

CNP gap

Coase theorem

Cocrimon stock

Code of ethics
Coefficient mf determination

Coefficient of variation (CV)

Coincident indicators
Coinsurance

Cointegrated

Collar

Collar agreement

Collar hedge

Collateral

Collateral trust bonds

Collateralizad auto loan

securities
Collateralize
Collateralized Bond Obligation
(CBO)
Collateralized loan
Collateralized
Mortgage .bligations (CMO)

Collection ratio

Collective bargaining
Collective decision making

:1
;2
;
3 :
4

closing quote

closing price

GNP GNP GNP

GNP.

Asset Backed SecurityABS

Freddie Mac 1983

Collusion
Collusive oligopoly
Combination

Combination forinula(binomial
formula)
Combination matching

()

Combined financial statement

Combined interest rate and

currency swap (CIRCUS)
Comgliance programs

Command economy

Commercial bank

Commercial credit
Commercial discounts

Commercial letter of credit

Commercial loan
Commercial Paper (CP)

Commission

Commission brokers
Commission rates
Commissiott house

Commitment fee
Commodity

Commodity Credit Corporation

Commodity forward
Commodity fund

Commodity futures

Commodity Futures Teading

Commission (CFTC)

Commodity money

Commodity pool

Commodity
Commodity
Commodity
Commodity

pool operator
price index
swap
trading advisor

Horizon
Matching

:C1:
2:
;3:

90

:;

Commodity-linked bull and bear

bonds

Common life method

Common stock equivalent

Common-size balance sheet

Common-size income statement

Common-size statement

Companion trancites

Company fundamental factors

Company share-related factors

Comparable analysis

Comparative advantage

Comparative financial
statements
Comparative statics

Comparative-sales approach

Compensating balance

Compensating wage differentials

Compensation fund

Competition

Competition as a dynamic
process

Competitive bid

Competitive environment
Competitive equilibrium
Competitive market

Competitive price

Competitive price-searcher
market
Competitive strategy

Complement

Complete market
Complete portfolio
Completed contract method

NPV
NPV
EAA

PAC

support tranches

absolute advantage

substitute s
s Sc

Completely diversified
portfolio
Completely randomized design
Complex capital structure

Component percentages
Composite

Composite dLepreciatin
Compound entry
Compound interest
Compound interest bond
Compound interest method of
depreciation

Compound journal entry

Compound option
Compound option model
Compounding
Compounding frequencies
Compounding period
Comprehensive Income (CI)

Computing a moving average

Concealment
Concentration ratio
Concession
Conditional convergence
Conditional expected value
Conditional heteroskedasticity

Conditional Prepayment Rate

(CPR)
Conditional probability
Conditional variance
Condorspread
Confidence interval
Confidence level

Conflicts to clients and

prospects
Conflicts to employer

dilutive

?.

group depreciation

simple entry

annuity method of depreciation

compound entry

n
n :n period moying
average=Xt+Xt-I +......}-Xt-}+1 /n

1-a

AM R

A MR

Conforming mortgage

Congeneric merger
Conglomerate company
Conglomerate merger
Conservatism

Consigne
Consignment

Consignor

Consistency

Consistent estimator
Consistent probabili1y
Consolidated financial
statements

Consolidated mortgage

Consolidation loan

Consolidation method

Consolidation phase

Constant
Constant
discount
Constant
Constant
CMT
Constant

dollars
growth dividend
model
growth model
Maturity Treasury oT

Prepayment Rate (CPR)

Constant Proportion Portfolio

Insurance (CPPI)

Constant returns to scale

Constant-cost industry

Constant-Maturity Swap or CMT

swap
Construct the portfolio

Construction in processs

Construction loan

Constructive total loss

Consumer credit

Consumer Price Index (CPI)

Consumer surplus

80%

consolidated balance sheet

consolidated income statement

Po--DI/ k-g D
k g

:Stock Exposure = m
xAssets Floor Stock Exposure m
Assets Floor
m 2 100 90
:2X 100-90=20, 80

client's
policy.statement

Consumer's risk

Consumption
Consumption asset
Consumption function

Consumption opportunity
constraint
Contagion theory

Contango

Contestable market

Contingency table
Contingent claims
Contingent deferred sales load
Contingent immunization

Contingent interest
Contingent liability

Contingent order

Contingent premium option

Continual monitoring

Continued bond
Continuing earnings
Continuous market
Continuous random variable

Continuous time

Continuously compounded
Continuously compounded return

Contra account

Contract For Difference (CFD)

Contract grades

Contract market
Contract price
Contract rate

Contraction phase
Contraction risk

Contractual rate
Contrarian

Contributed capital
Contributions

c=f y

underlying earnings

mortgage rate

pass-through:1
M 8Ss

;2

Contributory negligence

Control account

Control chart

Control premium
Control variate technique
Controlled adjustable rate
preferred stock
Controlling interest
Conunodity pool operator
Convenience sampling
Convenience yield

Conventional option
Conventional pass through

Convergence

Conversion
Conversion factors

Conversion parity price

Conversion premium

Conversion
Conversion
Conversion
Conversion
Conversion

price
rate
ratio
security
value

Converted price

Convertible
Convertible bond

Convertible
Convertible
(CFRN)
Convertible
Convertible
Convexity

debt
Floating-Rate Note

hedge
preferred stock

Convexity effect

Cooked books
Cook's D
CooperatiYe equilibrium

Copyright

Core earnings
Corner

Corporate bonds

Corporate equivalent yield

Corporate income fund

Corporate income tax

Corporate reacquisition

underlying earningse

Corporate structure analysis

Corporate, or Within-Firm, risk

Corporation

Corpus Treasury receipt

Correcting for seasonality in a
time series model
Correcting heteroskedasticity

Correcting multicollinearity

Correlation

Correlation analysis
Correlation coefficient

Corridor swap

Corripleteness fund

Cost approach
Cost average
Cost curve

Cost focus

Cost leadership

Cost of capital
Cost of carry

Cost of carry model

Cost of debt

Cost Of Goods Sold (COGS)

Cost of goods sold index

Cost of new common equity

Ke

Cost of Preferred StoekKps

Cost of retained earnings, ks

Cost parity

Cost plus pricing

Cost principle

Cost recovery
Cost valuation

Cost-benefit analysis

Cost-push inflation

Cosurety
Counter-cyclica Securities

AR

:1;2
RobustStandard Errors

1
; 1 ; 0

1.00
+1. 00 x y x y

Countercyclical policy

Counterparty
Counter-trend trading

Counting principles
Country Beta

Country politics Risk

Country risk

Coupon
Coupon
Coupon
Coupon
Coupon
Coupon
Coupon
Coupon
Coupon

bond interest
bonds
date
frequencies
rate
reinvestment risk
rollover date
stripping

Coupon strips

Coupon yield
Covariance

Covariance stationary

Covariance stationary

Covariauce matrix
Covenant
Cover

Coverage ratio

Covered arbitrage

Covered call

Covered interest arbitrage

Covered interest differential

Covered interest parity

Covered margin
Covered option
Covering

Coverzd person

Crash
Crawling peg

Credit

\\

1;2 ;3

: 7% 10%
4% 10%

1% covered interest arbitrageo

: 7% 10
4% 10

1% covered Urbitraae

CFA
CFA

::
:

Credit agreement

Credit analysis

Credit at Risk (CaR)

Credit card

Credit card receivablebucked

securities
Credit card rsceivables

Credit card security

Credit department

Credit derivative

Credit enhancement

Credit event

Credit exposure

Credit linked security

Credit memo/note

Credit metrics

Credit rating

Credit risk or default risk

Credit sale

Credit spread

()

Credit spread option

Credit spread risk

Credit swap

Credit unions

Credit VAR, Default FAR, or

Credit at Risk
Credit-linked notes
Creditor
Cress-sectional data
Critical value

YAR

Cross elasticity of demand

Cross hedge

Cross order

JP 1977 4

VaR

VAR

a C
P -C<x<Ca

Cross shareholding

Cross trading

Cross-currency interest rate

swap
Cross-index basis note

Crossover price

Crossover price
Crossover rate
Cross-product netting

Cross-rate

Cross-referencing

Cross-sectional analysis

Cross-sectional analysis

Cross-sectional comparison

Cross-sectional data
Cross-sectional return studies

Crosstabulatio

Crowding-out effect

Cumulative absolute frequency

Cumulative distribution
function
Cumulative dividend

Cumulative frequency
distribution
Cumulative preferred stock

Cumulative relative frequency

Cumulative relative frequency

distribution
Curb exchartg

Curb trading

Curreatt yield
Currencs

Currency appreciation

Currency arbitrage

Currency basis swap

Currency board

Currency depreciation

Currency exposure

X x X
Fx=PX<x

cumulative relative frequency distribution

noncumulative preferred stock

cumulative frequency distributions

currency annuity swap

:1
2
3
100

Currency forward
Currency hedging
Currency in circulation
Currency option
Currency risk
Currency selection
Currency stvap
Currency wareants
Currency-option bond
Current accouat

Current Asset (CA)

Current capital

Current
Current
Current
Current
Current

cost
credit risk
debt
face
income

Current issue
Current Liability (CL)
Current market value
Current maturity
Current price
Current rate
Current ratio
Current value account
Current/noncurrent method

Curtailment
Curvature
Curxent coupon fond
Cushion bond

Cushion spread
Custodians
Customer list
Cut price
Cutting a loss
Cyclical
Cyclical
Cyclical
Cyclical

business
change
company
stock

Cyclical unemployment
Daily adjustable tax exempt
securitics

\\ :

:
:

working Capital

10
6 4

spot
pricecash price

working capital ratio

beta
;

Daily Earnings at Risk (DEaR)

Daily price limit

Daily settlement

Daily trading limit

Data mining/snooping

Data set
Data-snooping

Data-snooping bias

Date of declaration
Date of maturity
Date of record

Date of trade
Date processing
Dated date
Dated earned surplus
Dating
Dawn raid

Day loans

Day order
Day trade
Day trader

Day-to-day repo
Deadweight loss

Deal screening

Dealer

Dealer bank
Dealer loan
Dealer market

Dealer paper
Debentunres

Debenture bond

Debit

Debit discount
Debit spread
Debt and equity securities
available-for-sale

Debt financing
Debt obligatiollS supported by
public credit enhan
Debt ratio

Debt securitics
Debt securities held-tomaturity
Debt service

VaR

:
:

OTC

::

debt to asset debt to equity

Debt-equity ratio

Debt-equity swap

Debtor
Deciles
Decimal settlement price

Decision rule
Declaration date
Declining trend channel
Declining-balance
(depreciation) method

Decreasing-cost industry

Dedication

Dedication with reinvestmernt

Deduction

Deep bid
Deep discount bond

Deep in the money

Deep out of the money

Default
Default loss rat

Default premium

Default rate

Default risk
Default risk premium

Default Value at Risk (Default

VaR)
Defeasance

Defeased bond-equity swap

Defensive company

Defensive competitive strategy

Defensive stock

Deferral method

Deferral of costs

Deferred
Deferred
Deferred
Deferred

account
annuity
asset
bond

Deferred call

Deferred charges

Deferred coupon bond

Deferred income taxes

::

deferred interest bond

Deferred interest bond

Deferred payment note

Deferred stock
Deferred strike option

Deferred swap
Deferred tax asset

Deferred tax liabilities

Deferred taxes

Deficit
Deficit financing

Deficit spending
Defined benefit pension plan

Defined contribution pension

plan

Deflating

Deflation

Degree of combined leverage

Degree of confidence
Degree of financial leverage

Degree of freedom(df)
Degree of operating leverage

Dehenture stock

Delayed settlement swap

Delinquency
Delist
Delivery

Delivery bill
Delivery day

Delivery month
Delivery notice

Delivery option
Delivery point
Delivery price
Delphi method
Delta

Delta hedge

Delta neutral

Delta neutral portfolios

Delta-Gamma approaches to VaR

- VaR

Delta-normal aproaches to VaR

VaR

deferred bond

""

""""

=/

=/

- VaRDel tagamma
VaR De
lta

Demand
Demand and supply curve
Demand curve

Demand deposits

Demand for loanable funds

Demand for money

Demand line of credit

Demand loan
Demand mortgage
Demand notc
Demand price
Demand-and-supply analysis

Demand-pull inflation

Demographic trend
Demography

Denomination
Dependent
Dependent events
Dependent variable

Depletion

Depletion allowance
Deposit

Deposit account

Deposit expansion multiplier

Depository institutions

Depository trust company

Depreciable cost
Depreciable value

Depreciation

Depreciation accounting

Depreciation fund
Depreciation method

Depreciation of a currency

Depreciation of an asset
Depreciation schedule
Depression

Depth

()

Depth of market
Derivative assets

Derivative instrument

Derivative security

y=f xy
x

::

:
:
e

Derivatives

Derivatives dealers
Derived demand

Descending tops

Descriptive statistics

Deseasonalized time series

Designated order turnauound

(DOT)
Detachable warrant

Detecting heteroskedasticity

Detecting multicollinearity

Detecting seasonality

Detecting serial correlation

Devaluation
Devalued

Development cost

Diagonal spread
Diff swaps
Differences between means

Differential
Differential duty
Differential expectations
Differential swap

Differentiated products
Differentiation

Differentiation parity
Diffusion index

Digested securities
Digital option

Diluted earnings per share

Dilution

Dilutive securities

Diminishing marginal utility

()

Direct earnings
Direct exchange rate
Direct financing

1 Breusch-Pagen

2 Scatter
Plot3 F-Test: F-Test

1
2T-test F-Test
3

AR 1
12

1
Scatter Plot;2Durbin-Watson

rate-differential swap

Direct method

Direct paper

Direct placement

Direct quote

Direct reduction mortgage

Direct search market
Direct tax

Direct write-off method

Directional (more volatile)

hedge funds

Dirty float

Dirty price

Disbursement
Discontinued operations

Discount

\\\

Discount amortization
Discount basis

Discount bond

Discount broker

Discount for lack of liquidity

Discount for lack of
marketability
Discount instrument
Discount interest
Discount margin

Discount market
Discount on securities

Discount period
Discount rate
Discount yield

Discounted abnormal earnings

model

Discounted Cash Flow (DCF)

method

Discounted cash flow (DCF)

techniques
Discounted cash flow model

Discounted future value

Discounted payback period

Discounted value
Discounting

indirect method

DC/FCindirect quotation

c1ean
price

:
:
:

360

Residua1 Income
Model Edward-Bell-ohlson model.

present value model.

Discouraged workers

Discrete random variable

Discrete time

Discrete uniform probability

function
Discretionary account
Discretionary fiscal policy

Discretionary trust
Discriminant analysis
Discrimination
Diseconomies of scale

Disequilibrium
Disinflation

Disintermediation

Dispersion
Disposable income

Disposal value
Dissaving
Distant contracts or deferred
contracts
Distress securities

Distress selling
Distributing syndicate
Distribution

Distribution date
Distribution-free method

Distributor
Divergcnce
Diversifiable risk
Diversification

Diversification benefits

Diversified common stock fund

Diversified company
Diversified holding company

Divestiture

Dividend
Dividend account
Dividend arrearages
Dividend capture

Dividend
Dividend
Dividend
Dividend

Discount Model (DDM)

exclu1ion
in arrears
in arrears

Dividend irrelevance theory

Dividend payout ratio

M&M

Dividend policy

Dividend policy decision

Dividend price ratio

Dividend protection

Dividend reinvestment plan

(DRP)
Dividend yield

Division of labor

Documented discount notes

Dollar bonds
Dollar cost averaging

Dollar default rate

Dollar duration

Dollar interest

Dollar safety margin

Dollar-denominated issue

Dollar-weighted return

Domicile

Dominant stategy
Double drain

Double entry
Double top

Double-barreled in security

Double-bottom

Double-Declining- Balance
depreciation (DDB)

Doubling option

Dow Jones average

Dow Jones bond average

Dow Jones
index
Dow Jones
(DJI A)
Dow Jones
average
Dow Jones

commodity futures

Industrial Average

transportation

utilities average

Dow theory

Down reversal
Down transition probability

123
4

100 bp
bp

=/360.

IRR
time-weighted return

salvage value

? 65
30 20
15
? 6

? 12

? 30

? 20

? 15

Down-and-in option
Down-and-out option
Downgrade

Downgrade risk

Downside variance

Downstream merger
Downstreming

Downtick
Downturn
Downward-sloping demand

DOWPAC
Draining reserves
Drawdown

Drawing account

Drop lock security

Drop-lock bond

Dual mutual fund

Dual purpose fund

Dual series zero-coupon

debcnture
Dual trading

Dual-currency bond

Dual-currency issue

Dual-indexed floater

Due diligence

Due-on-sale clause

Dummy variable

Dumping

Duopoly

DuPont analysis

DuPont system

Durable goods
Duration

Duration matching
Duration strategy

2
;

0
1

ROE ROE
:123

modified duration

10
10

Duration-convexity approach

Durbin-Watson statistic

DW

Dutch auction

Dutch Book Theorerm

Duty to employer

Dynamic asset allocation

Dynamic hedging

Dynamic true growth model

EAFT index

Early exercise
Early stage
Early-stage investment
Earned income

Earned surplus
Earnings
Earnings at Risk (EAR)
Earnings Before Interest and
Taxes (EBIT)
Earnings Before Tax (EBT)
Earnings growth rate (g)
Earnings momentum
Earnings multiplier

Earnings multiplier model

Earnings multiplier model
Earnings Per Share (EPS)

Earnings power
Earnings price ratio
Earnings statement

Earnings surprise
Earnings test

Earnings yield ratio

Earnings'quality
Easy-money policy

Ecnonmic.efficiency

Econometrics

Economic earnings

Economic exposure

Economic goods

Economic goodwill
Economic indicators

Economic life

()

AIMR

static asset allocation

Delta

r>k ,m>l

MSCD

: 1

annountting
exposure

GDP

Economic profit

Economic regulation

Economic risk

Economic surplus

Economic theory

Economic Value Added (EVA)

Economics

Economies of scale

Economies of scope

Economizing behavior

Edwards-Bell-Ohlson model

--

Effective Annual Rate (EAR)

Effective Annual Yield (EAY)

Effective convexity
Effective duration

Effective exchange rate

Effective interest

Effective interest rate

Effective Tax Rate (ETR)
Effective-interest amortization
Efficiency

Efficient capital market

Efficient diversification

Efficient frontier
Efficient Market Hypothesis
(EMH)
Efficient portfolio

Eficient frontiers

Elasticity

Elasticity of an option
Elasticity of demand

Elasticity of supply

Electronic Data Processing

(EDP)
Electronic trading

diseconomies of scale

365
: EAR =1 + HPy3651t L HPY
t

Markowitz
Mean-Variance Portfolio Model
1%

1%

Element
Embedded option
Embezzlement
Emerging market
Emerging markets fund
Empirical duration

Empirical probability
Empirical rule

Empirical test

Employed

Employee Retirement Income

Security Act (ERISA)

Employee Stock Ownership Plan

(ESOP)
Employment discrimination

Employment-to-population ratio

Ending inventory
Ending-wealth value

End-of-the-month option
Endogenous growth theory

Endorsement

Endowment funds
Enhanced derivatives products
companies (EDPC) (or
Enterprise Value (EV)

Enterprise-wide Risk Management

(ERM)

Entity
Entrepreneur

Entrepreneurship

Entry barriers

Equality of variance
Equation of exchange

Equilibrium

Equilibrium for a business firm

Equilibrium for the individual
consumer
Equilibrium price
Equimarginal rinciple

Equipment Trust Certificate

(ETC)

1 2 3

1974

ESOP

16 16 16 16

MV=PT M V P
T ?
1911

Equitizing long-short

Equity
Equity basket

Equity capital

Equity charge
Equity collar

Equity derivative

Equity financing
Equity forward
Equity index-linked note

Equity kicker

Equity method

Equity mutual fund

Equity options
Equity risk premium

Equity swap

Equity turnover

Equity-linked debt

Equivalent annual annuity (EAA)

method
Equivalent annual yield
Equivalent taxable rate

Error autocorrelation
Error term
Escalator clause

Escrowed-to-maturity bonds

Estimate
Estimated (or fitted)
parameters
Estimated liabilities

Estimated rate of return

Estimated useful life

Estimation
Estimator
Euribor

Euro

Eurobonds

20%-50%

500

EAA

:
=/1-

COLA

expected rate of
return

Eurocurrency

Eurocurrency market

Eurodollar

Eurodollar bonds
Eurodollar CDs

Eurodollar futures contract

Eurodollar interest rate
Eurodollar market
Europe Australia, Far East
index (EAFE index)
European Currency Unit (ECU)

European Monetary System

European terms

European Union (EU)

European-style option or
European option
EV to EBITDA EV/EBITDA

Even lot

Event
Event risk

Event-driven fund

Eventstudy

Ex ante alpha
Ex-ante
Excess burden of taxation

Excess earnings approach

Excess kurtosis
Excess liability insurance
Excess reserves
Excess return
Exchange
Exchange clearinghouse

Exchange for physicals (EFP)

Exchange gain or loss

Exchange membership

Exchange of borrowing

Exchange option
Exchange rate

Exchange rate risk

FC/US$American terms quotation

1957 Treaty of Roam
EEC
L
American option

100
1000 5000 round lot

ex post

against actualsex-pit transactionversus

cash transaction

1.5 1 1.5

Exchangeable bond

Exchange-listed derivative
Exchange-traded funds (ETFs)

Exclse tax

Exclusion principle

Exclusions
Ex-dividend
Ex-dividend date

Executive stock option

Exercise (or exercising the

option)
Exercise limit

Exercise price (or strike price

or striking price
Exercise rate or strike rate

Exercise value

Exhaustive
Exhaustive events
Exit
Exotic option

Expansion project
Expansionary fiscal policy

Expansionary monetary policy

Expectation
Expectation hypothesis

Expectational arbitrage
Expected future spot price
Expected holding period return

Expected inflation rate

Expected rate of return

Expected Return (ER)

Expected return on plan asset
Expected value of a variable

Expenditure
Expenditure approach

Expenditure multiplier

Expenditure multiplier

Expense
Expense accounts

Experience rating

Experimental unit

intrinsic value

estimates rate of return

GDP GDP

GDP

1 l MPC

Experimentwise Type I error

rate
Expiration
Expiration date

Expiry

Ex-pit transaction

Explicit cost
Explicit transactions
Exponential probability
distribution
Exponential smoothing

:
:

Exponential weighting

Exponentially Weighted Moving

Average (EWMA)
Exports
Exposure

Extendable bond
Extendable swap
Extended CAPM

Extension risk
Extension swap

External auditor

External credit enhancement

External debt

External diseconomies

External economies

External efficiellcy

External equity
External factors

External interest rate

Externality

Extra risk

Extraordinary item

Extraordinary repairs

Extreme Value Approach (EVA)

Ex-warrants (XW)

Ex post
F.O.B.shipping point
F1oor traders or locals

Face amount/value

t
t-1
<1

CAPM
CAPM

VaR

ex ante

Factor

Factor analysis

Factor model

Factor portfolio

Factor push analysis

Factor risk premium (or factor

price)
Factor sensitivity (also factor
betas or factor bo
Factorial
Factorial experiment

Factors of production

Fair dealing

Fair game
Fair Market Value (FMV)
Fair value

Fallacy of composition

Fannie Mae

FAS 133

133

FASB statements
Fat tails
Federai Reserve System (FRS)

Federal Deposit Insurance

Corporation (FDIC)

Federal funds market

Federal funds rate

Federal National Mortgage
Association (FNMA)

Federal Open Market Committee

(FOMC)
Federal Reserve Banks

Federal Reserve Board (FRB/Fed)

Federlly related institutions

Feedback theory

Fiat
Fiat money

Fictitious trading

:
: 1 0

1 0

i 1 0

4! =4 x 3 x 2 x 1 =24

Federal National Mortgage

Association

1913
:

1993

12
12

12

Fidelity bond

Fiduciary

Fiduciary account
Fiduciary call

Fiduciary duties

Fill
Fill or kill order

Filter rule

Final dividend
Final good
Final market goods and services
Finance company
Finance leasing

Financial account

Financial Accounting Standards

Board (FASB)
Financial assets

Financial bond

Financial derivatives

Financial engineering

Financial futures
Financial holding company

Financial instrument

Financial intermediary

Financial leverage

Financial management

Financial merger

Financial ratio

Financial risk

Financial risk management

Financial statement

Financial statement analysis

Financial structure
Financing activities

Financing cash flow

:
:

EBIT/EBIT-I

Finished goods inventory

Fire wall

Firm

Firm-specific risk
First call date
First mortgage bond

First notice day

First par call date

First position day

First-In, First-Out (FIFO)

First-order correlation

Fiscal policy

Fiscal year

Fiscal-monetary mix
Fisher effect

Fitch investors services

Five-number summary

Fixed annuity

Fixed asset

Fixed asset turnover ratio

Fixed charge coverage ratio

Fixed Cost (FC)

Fixed exchange rate

Fixed exchange rate regime

Fixed exchange rate system

Fixed income securities

Fixed liability
Fixed price contract

Fixed rate

Fixed-for-floating rate swap

Fixed-income forward
Fixed-income investments

Flat trend channel

Flat yield curve

FLEX options

FLEX

Flexible exchange rate

Flexible exchange rate system

China wall
:: 2

i r+

1 3

plantasset
:=
/

fixed
rate

:
fixed exchange rate:

CBOE

floating exchange rate

Flexible portfolio fund

Flight to quality

Floating exchange rate

Floating interest rate

Floating rate bnd

Floating Rate Certificate of

Deposit (FRCD)
Floating Rate Note (FRN)

Floating rate tranche

Floating-rate loan
Floor

Floor agreetnent

Floor brokers
Floor price
Floor trader

Floored swap

Floorlet
Flotation cost
Flotation cost,F
Flow
Flow through

Flower bond

Flower effect
Fluctuation limit
Focus

Fonward price

Fonward purchase
Footnotes

Force majeurc
Forced conversion

Forced liquidation

Forecasting

Foreign bond

flight from quality

flexible exchange rate

LIBOR
Floating Rate
Note FRNfloating rate tranche

LIBOR
floating rate
bondfloating rate tranche tranche

LIBOR

: 1; 2

Foreign Corrupt Practices Act

(FCPA)

Foreign currency
Foreign currency debt rating

Foreign currency exposure

Foreign currency option
Foreign currency risk premium
Foreign currency translation

Foreign exchange (FX)

Foreign exchange controls
Foreign exchange futures
Foreign exchange market
Foreign exchange parity
Foreign exchange swap
Foreign investment hedge
Forex
Forward
Forward contract
Forward differential
Forward discount or pemium
Forward
Forward
Forward
Forward

exchange rate
interest rate
market
P/E

Forward premium
Forward rate
Forward Rate Agreement (FRA)

Forward rate of interest

Forward sale
Forward start option
Forward swap
Forward,put-call parity

Foundation
Four Cs of credit analysis
Fourth market
Fractile
Fractional-reserve banking
Franchise

1977

foreign exchange

leading
P/Eprospective P/E.

quantile.

\\
:

Franchise factor

Franchise value

Franco Modigliani

Fraudulent financial reporting

Free Casb Flow (FCF)

Free Cash Flow Equity (FCFE)

Free cash flow model

Free Cash Flow to the Firm

(FCFF)

Free cash flow to the firm

model

Free market
Free rider

Free Trade Agreement (FTA)

Freely floating

Freight out expense

Frequency distribution

Frequency polygon

Frictional unemployment

Friendly merge
Fringe benefits

Front running

Front-end income loading

Front-end load

F-statistic

F-

Fu11 carry market

Fu11 price (or dirty price)

Full carry

Full disclosure

P/E P/E
= P/E
1956
MM

:
=+---
-+

:=EBIT1-
+--EBI T
=--=++

structural unemployment
cyclical-unemployment

back-end load
F- F-

dirty price

Full employment

Full replication

Full yaluation approach

Full-costing

Fully diluted earnings per

share
Fully Taxable Equivalent Yield
(FTEY)
Functional currency

Fund of funds

Fundamcntal analysis

Fundamental factor models

Fundamental long/short funds

Fundamentalist
Fundamentals

Fungibility
Future

Future market
Future Value (FV)
Future value (FV)

Futures Commission Merchants

(FCMs)

Futures contract

Futures exchange

Futures
Futures
(FIA)
Futures
Futures

fund
Industry Association

option
price

FX swap

Gamma risk
Gap analysis
Gap option

Garman-kohlhagen model
Gather in the stops
Gcneral property
GDP deflator GDP
General Areement on Tariffs and
Tradc (GATT)
General collateral agreement

General control

structura1 unemployment frictiona1

unemployment
94% -95%

1
2 3
4

technical analysis

present value

Delta

GDP GDP

General equilibrium

General journal

General ledger

General lien

General loan and collateral

agreement

General long-term debt

General management trust
General obligation bond (GO)

General obligations debt

General overhead
General partners

General price index

General redemption price

Generalized least squares

Generally Accepted Accounting
Principles (GAAP)

General-purpose financial
statement

Generic
Generic competitive strategies

Generic securities
Gensaki
Gensaki rate
Geographical arbitrage
Geometric average
Geometric Brownian motion

Giffen good
Gift tax

Gifting phase

Gilt (or gilt-edged)

Gilt-edged securities

Ginnie Mae

Give up

Glamour stocks

Global bond

specialjournal

particularlien

revenuebond

limitedpartners

specialprice index

regularredemption price

FASB

GAAP

plain-vanilla

n n

GovernmentNational Mortgage
Association

Global company analysis

Global Investment Performance

Standards(GIPS)

Global minimum-variance
portgolio
Globalization
GLOBEX

Gloss
GNP deflator

Go public
Go short
Go-go fund
Going concern

Going long
Going short
Going ut of business

Going-concern assumption
Going-concern value

Gold bonds

Gold certificate
Gold exchange standard

Gold fixing

Gold hoarding

Gold standard

Golden parachute

Good This Week order (GTW)

Good Till Cancelled order (GTC)

Goodness offit test

Goods and services market

Goodwill

Gordon model

Government bills
Government bonds

Government consumption

Government debt
Government National Mortgage
Association (GNMA)

GIPS
CFAInstitute AIRM

13

GNP "", GNP

:1
23

1
;2
; 3

GDP
GDP

1
5

Government spending
Government Sponsored Entities
(GSE)

Grace period
Grade
Graduated payment mortgage

Graham and Dodd

Graham-Dodd method

Grant date
Grantee
Grantor
Gray chips
Gray market

Green index
Greenmail

Greshams law

Gross Domestic Product (GDP)

Gross income

Gross investment

Gross lease

Gross margin/profit

Gross National Product (GNP)

Gross private investment

Gross profit margin

Gross profit percentage

Gross profit test

Gross sales
Gross spread

Gross underwriting spread

Gross yield

Group depreciation

Group of Seven (G-7)

Group of Thirty

30

Group sale

Grouped data
Growing perpetuity
Growth accounting equation

AE G

1934

10

expenditureapproach
income approach

GDP

:
=/

7%-8%

composite depreciation
7

Growth company

Growth fund
Growth of total factor
productivity
Growth phase

Growth rate

Growth rate of dividend

Growth stock

Guaranteed account

Guaranteed bond
Guaranteed Income Contract
(GIC)

Guaranteed insurance contracts

Guaranteed mortgage certificate

Guarnnteed spread

Haircut finance

Half-hedge option
Hammering the market
Handle
Handling charge

Hang Seng index

Hard currency
Hardening

Head and shoulder

Health and safety regulation

Healthcare inf1ation rate

Heavy market
Hedge

Hedge accounting

Hedge fund

Hedge ratio

Hedger

Hedging

Hedging with call options

A/A

NNP

P/E

85%
85%
100

. 33

Hedging with put options

Held-to-maturity securities
Heteroskedasticity
Hidden assets

High leverage point

High premium convertible

debenture
High quality grade bonds

High-grade bonds

High-low option

High-quality stock
High-yield bond
Hinge

Histogram

Historica1 cost accounting

Historical cost
Historical cost
Historical exchange rate

Historical method

Historical rate
Historical simulation

Historical simulation method

(or back simulation)

Historical volatility

H-Model

Hold harmless

Holdback

Holder-of-record date

Holding company

Holding cost
Holding effect
Holding period

Holding Period Return (HPR)

Holding Period Yield (HPY)

Homogenous expectation

Homoskedasticitv
Horizon analysis

AAA AA
high-gradebonds
AAA AA

l 25
3 75

replacementcost accounting

Montecarlo simulation

A B A
B

HoldingPeriod YieldHPY

Horizon matching

Horizontal equity

Horizontal merger
Horizontal sprcad

Host

Hostile takeover

Hot collateral

Human capital
Human resources

Hung up

Hurdle rate

Hybrid asset

Hybrid REITs

Hybrid securities

Hypergeometric probability
function
Hyperinflation

Hypothecated stock
Hypothecation
Hypothesis
Hypothesis testing

combinationmatching

verticalequity

calendarspreado

specialcollateral

n x