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net
English Terms

Accelerated Depreciation

Accident and Health

Benefits

Accounts Receivable (AR)

Accretive Acquisition

( + +)

Act of God Bond

Active Bond Crowd

Active Income

Active Investing

Active Management

Activity Based Budgeting

Activity Based
Management
Activity Ratio

Actual Return

Actuary

Acquisition

Acquisition Premium

Affiliated Companies

Affiliated Person

50%

After Hours Trading

After Tax Operating Income

- ATOI
After Tax Profit Margin

After The Bell

1.
2.
3.

Agency Bonds

Agency Cross

Agency Problem

("Dual Agency"

Agency Securities

Aggregate Exercise Price

Aggressive Accounting

Aggressive Investment
Strategy

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English Terms

Alan Greenspan

Allotment

Allowance For Doubtful

Accounts
American Depository
Receipt (ADR)

/
2004620

American Depository Share

(ADS)
American Option

American Stock Exchange

10%

Amortization

Analyst

Angel Investor

Annualize

Annual General Meeting

(AGM)
Annual Report

Annuity

Annuity Due

Anti-dilution Provision

Anti-takeover Measure

Anti-takeover Statute

Anti-trust

Any and All Bid

APICS Business Outlook

Index

Appraisal

APICS 50
50

Appreciation

Arbitrage

Arbitrage Bond

1.
2.

Arbitrage Pricing Theory

(APT)
Arbitrage Trading Program
(ATP)
Arbitration

Arms Length Transaction

Asian Option

Ask (Price)

Assessed Value

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English Terms

Assessor

Asset

Asset-Backed Security

Asset Allocation

Asset Allocation Fund

Asset Coverage Ratio

- -

Asset-Liability Management
Asset Management

1.

Asset Play

2.

Asset Redeployment

Asset Swap

Asset Turnover

Asset Valuation

Assets Under Management

Assignment

At the Money

ATP

Auction Market

Audit

Auditor's Report

Authorized Stock

Auto Sales

Automated Bond System

(ABS)
Automated Confirmation
Transaction Service (ACT)
Average Annual Growth
Rate
Average Annual Return

Average Life

Average Price

Average Price Call

12b-1

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English Terms

Average Price Put

Average Up
Back Door Listing

Backlog

Back Office

Back Pricing

Back-to-Back Loan

Backstop

Bad Debt

Balanced Fund

Balanced Investment
Strategy
Balance Of Payments
(BOP)
Balance Of Trade (BOT)

Balance Sheet

Balloon Option

Balloon Maturity

Bancassurance

Bank Guarantee

Bank for International

Settlements (BIS)
Bank Insurance

Bank Investment Contract

(BIC)
Bank Rate

Bank run

Bankruptcy

Bankruptcy Risk

Barrel's per Day

Barter

Base Period

Basing

Basis Point (BP)

Bear Market

Bear Raid

Beginning Inventory

1%5.0%5.5%
50

50015-20%

Behavioral Economics

Bearer Form

1.

2.

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English Terms

Behavioral Finance

Benchmark

Benchmark Bond

Beneficial Owner

Beneficiary

Benefit Cost Ratio - (BCR)

Bequest

Best Ask

Best Bid

Best Efforts

Best Execution

Best Practice
Best Price Rule

Beta (Coefficient)

Bid

1
11

1.
2.

Bid-Ask Spread

Bid Price

Black Knight

Black Monday

Black Thursday

19871019508
22%
192910241930

Block Trade

Blue Chip

Board Lot

100

Board Of Directors

Bond

Bond Anticipation Note

(BAN)
Bond Equivalent Yield
(BEY)

/
10

2
5
3692

1000

1000-

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English Terms

Bond Fund

Bond Option

Bond Rating

Bond Swap

(Standard & Poor's)(Moody's

Investors Service) Fitch (Fitch Investors Service)

Book Building

Book Runner

Book Value

1.
2.

Book Value Per Common

Break Even Point (BEP)

Bridge financing

+ -

Bridge loan

Broad-Based Weighted
Average
Broad-Base Index

Bubble

Budget

BUGS Index

Bulge Bracket

Bull

Bull Vertical Spread

Bullet Repayment

Bullet Trade

Bull Market

Bull Spread

Burn Rate

Business to Business
(B2B)
Buy

B2B)

Buy And Hold

Buying Power

Buyout

Buy Back

Buy-In

Buy-Side

Buyer's Market

Buying Hedge

Bulldog Bond
Bullet Bond
Bullet Loan

1.
2.

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English Terms

CD

CEDEL

CEDEL

CEO

CFA

CFO

COGS

Assoication for Investment Management and Research)

COO

CPA

CPI

American Institute of Certified Public Accountants)

Calendar Year

111231

Call

Call Date

Call Loan

Call Option

Call Premium

1.

2.

Call Warrant

Callable Bond

Callable Preferred Stock

CAMELS Rating System

CAMELS
CAMELS (capital adequacy) (asset

quality) (management quality)(earnings)(liquidity)

(sensitivity to market risk)
/
1.

Call Loan Rate

Capital

2.
Capital Account

Capital Adequacy Ratio

(CAR)
Capital Appreciation

Capital Asset

Capital Asset Pricing Model

(CAPM)

Capital Base

1.
2.

Capital Budgeting

Capital Employed

1.
2.
3. +
4. -

Capital Expenditure

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English Terms

Capital Gain

Capital Goods

Capital Guarantee Fund

Capital Intensive

Capital Loss

Capital Lease

Capital Markets

Capital Note

Capitalism

Capitalization

1.
2.

Capitalize

Capped Option

Captive Fund

Carrying Cost Of Inventory

Carrying Value

Carveout

Cash

Cash And Cash

Equivalents
Cash Balance Pension
Plan
Cash Budget

1. 20%

2.

Cash Commodity

Cash Conversion Cycle

Cash Dividend

Cash EPS

Cash Flow

Cash Flow After Taxes

Cash Flow Per Share

- /

Cash Flow Return on

Investment (CFROI)

Cash Investment

Cash on Cash Return

90

Cash Market

Cash Price

Cash Return on Gross

Investment - (CROGI)

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English Terms

Catastrophe Bond

Central Bank

Certificate

Certificate Of Deposit (CD)

Certified Public Accountant
Charge Off

American Institute of Certified Public Accountants)

1.
2.

Chartered Financial Analyst

(CFA)
Cherry Picking

Assoication for Investment Management and Research)

1.
2.

Chief Executive Officer

Chief Financial Officer

Chief Operating Officer

Chinese Wall

Churning
Class Action

Classical Economics

Classified Shares

Clawback

1.

Clean Price

Clearing

Clearing Fee

Clearing House

Close Position

Closed-End Investment

Clean Balance Sheet

1819

AB
2.

Closing

1.

Closing Bell

Collateral

Collective Fund

Commercial

Commercial Bank

Commercial Mortgage
Backed Security (CMBS)
Commercial Paper

Commission

Commission House

Commodity

2.

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English Terms

Commodity Futures
Trading Commission
(CFTC)

1974

Competitive Bid

Compound Annual Growth

Rate (CAGR)
nn

(/)^(1/) - 1.
Concession

Concession Agreement

Conglomerate

Consumer Confidence
Index (CCI)
Consumer Credit

Conference Board

Consumer Price Index

(CPI)
Conversion

1.
2.

Conversion Premium

Conversion Price

Convertible Bond

Convertible Debenture

Convertible Preferred Stock

Convertible Subordinated
Note
Convertibles

Conveyance

Contingency

Corporate Bond

Corporate Cannibalism

Corporate Finance

Corporate Governance

Corporate Tax

Corporation

Cost Basis

Cost of Capital

Cost of Equity

Cost of Funds

Cost of Goods Sold

(COGS)
Cost Synergy

Counterparty Risk

Country Risk

Coupon

Coupon Bond

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English Terms

Covenant

Coverage Initiated

Credit

Credit Default Swap

Credit Derivative

Credit Enhancement

Credit Card

Credit Cliff

Credit Crunch

Credit Risk

Credit Rating

Credit Spread

1.

2.

1.
2.

Credit Union

Creditor

Critical Mass

Cross

Cross Default

Cross Hedge

Cross Holding

Crossover Fund

Crown Corporation

Crown Jewels

Crystallization

Cum Dividend

Cumulative Dividend

Cumulative Voting

Curb

Curb Trading

Currency

Currency Forward

Currency Futures

Currency Option

Currency Overlay

Currency Swap

Current Account

Current Assets

Current Liabilities

Current Maturity

1
1

Current Price

Current Ratio

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English Terms

Current Yield

Cushion Bond

CUSIP Number
Custodial Account

CUSIP
(Committee on Uniform Securities Identification Procedures (CUSIP))
1. 1821

2.

Custodian

Cyclical Industry

Cyclical Stock

Cyclical Unemployment

DJIA

30
1896Charles Dow
20

DJTA
DJUA
Data Mining

1884

15

1929

Days Payable Outstanding

(DPO)

//
Days Sales Outstanding
(DSO)

Debenture

Debit

Debt

Debt Equity Ratio

//

Debt Equity Swap

Debt Financing

Debt Ratio

Debt Restructuring

Debt Security

Debt Service

Debt Service Coverage

Ratio

Debtor

Debt Overhang

Declaration Date

Deep Discount Bond

1.
2.

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English Terms

Default

/
1.
2.

Default Risk

Defeasance

Defensive Investment
Strategy
Deferred Account

Deferred Annuity

Deferred Income Tax

Deferred Interest Bond

Deferred Revenue

Defined Benefit Pension

Plan

Defined Contribution Plan

Deflation

Deleverage

Delinquent

Delisting

Delivery

Delivery Date

1.

Defensive Buy

2.
Delivery Instrument

Delivery Month

Delivery Price

Delivery Versus Payment

Demand

Demand Deposit

Demand Note

Demerger

Demutualization

Denomination

Dependency Ratio

Dependent

0-146515-64
/15-64X 100%

Deposit

1.
2.

Depository Receipt

Depository Trust and

Clearing Corporation
(DTCC)

Depository Trust Company

(DTC)
Depreciated Cost

Depreciation

199951

10

1.

2.

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English Terms

Depression

Deregulation

Derivative

Devaluation

Development Stage

Diluted Earnings Per Share

Dilution

Dilutive Acquisition

Discount Note

Discount Rate

1.

Discharge in Bankruptcy
Discount
Discount Bond
Discount Broker

2.
Discount Window

Discounted Cash Flow

(DCF)
Discretionary Account

Discretionary Income

Discretionary Order

Diseconomies of Scale

Disinflation

Disinvestment

1.

2.
Disintermediation

Disposable Income

Disposition

Distressed Sale

Distressed Securities

Distribution

Distribution in Kind

Divergence

Diversification

1.

2.

Diversified Common Stock

Fund

Divestiture

Dividend

Dividend Discount Model

(DDM)

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English Terms

Dividend Payout Ratio

/
-

Dividend Policy

Dividend Reinvestment
Plan
Dividend Yield

Double Dipping

Downside

Downside Risk

Downsize

Downstream

Downtick

Downtick Volume

Drag Along Rights

Dragon Bond

Dual Listing

Due Diligence

Dummy Director
Dummy Shareholder

1.

2.

Dumping

[]

Double Dip Recession

Double Taxing

Dow Jones Industrial

30
Average (DJIA)

1896Charles Dow
Dow Jones Transportation 20
Average (DJTA)

1884
Dow Jones Utility Average 15
(DJUA)

1929
Dow Theory

Down Round

Down-and-In Option

Down-and-Out Option

Downgrade

1.

2.

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English Terms

Du Pont Analysis

Du Pont Identity

/
1920

1.
2.
3.

Duopoly

Durables

Duration
Dutch Auction
EBIT

100

EBITD

EBITDA

EBITDAR

-
EBT

EPS

EV

+ -

EVA

Stern Stewart & Co.

Earning Assets

Earnings

Earnings Estimate

Earnings Multiplier

- *

Earnings Per Share (EPS)

Earnings Surprises

Earnings Yield

12

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English Terms

Earnout
Ecommerce

Econometrics

Economic Value Added

(EVA)

Stern Stewart & Co.

Economics

Economies of Scale

Economies of Scope

Economy

Effective Duration

Effective Tax Rate

- *

Effective Yield

Efficiency Ratio

1.
2.
3.
4.

Elasticity

Embedded Option

Embedded Value

Emerging Market Fund

Employee Contribution
Plan
Ending Inventory

Endowment

Enterprise Multiple

EBITDA
Enterprise Value

+ -

Equilibrium

Equity

Equity Accounting

Equity-Linked Note

Equity Carve-out

1.
2. +

1. 20%

2.

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English Terms

Equity Financing

Equity Fund

Equity Multiplier

Equity Risk Premium

Equity Unit Investment

Trust
Escrow Agreement

Escrow

Eurobank

Eurobond

Euroclear

Eurodollar

European Option

EV/EBITDA

/EBITDA

EBITDA
Even Lot

Ex-Dividend

Ex-Rights

Exceptional Item

Excess Return

Exclusion Ratio

Exchange

Exchange Distribution

Exchange Privilege

Exchange Rate

Exchange Traded Fund

Exchangeable Debt

Exchangeable Security

Exercise

Exit Strategy

Expected Return

Expense

Ex-Warrant

1.
2.

Expense Ratio

Expiration Date

12b-1

Export

Extendable Bond

Extension Risk

Extraordinary Item

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English Terms

Extrinsic Value

FOMC

FX

Face Value

1.
2.

Facility
Fair Value

1.

Fairness Opinion

Fed

Federal Funds

2.

Federal Funds Rate

Federal Open Market

Committee (FOMC)
Federal Reserve Bank

Federal Reserve Board

(FRB)
Federal Reserve System
(the Fed)

Fed Model

12

12

Fiduciary

Final Dividend

Final Prospectus

Finance

Financial Accounting

Financial Accounting

Standards Board - (FASB)

Financial Asset

Financial Engineering

Financial Intermediary

Financial Performance

Financial Planner

Financial Supermarket

Firm commitment

1.
2.

"First In, First Out (FIFO)

Fiscal Agent

Fiscal Policy

Fiscal Year

12

Fixed Annuity

Fixed Asset

Fixed-Charge Coverage
Ratio

++

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English Terms

Fixed Cost

Fixed Income Security

Fixed Interest Rate

(mortgage)
Flight to Quality

Flipper

Float

Floater

Floating Rate Note (FRN)

Floor

Floor Trader

Flotation

Flotation Cost

Follow-on Offering

Forbearance

Force Majeure

Forced Conversion

Forecasting

Foreign Bond

Foreign Currency Effects

Foreign Direct Investment

(FDI)
Forex

Fortune 500

500

500

Forward Contract

Forward Integration

Forward Looking Earnings

Forward Market

Forward Price

Forward Rate

Forward Rate Agreement

(FRA)
Forward Swap

Free Cash Flow

Free Cash Flow for the

Firm (FCFF)
Free Cash Flow per Share
Fully Valued

Fundamental Analysis

Fund Manager

Funded Debt

Funds From Operations

(FFO)
Funds of Funds

+-

Fungibility

Fungibles

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English Terms

Future Rate Agreement

(FRA)
Future Value

1.

x (1+(*))
2.
x ((1+)^)
Futures

Futures Contract

Futures Market

G-5

G-7

GAAP

GDP

GDR

1.

2.

GNP

GPM

GDP

Gain

GDP Deflator

GDP

GDP Gap

GDP

GDP
GDPGDPGDP

Gearing

Gearing Ratio

General Agreement of
Tariffs and Trade (GATT)
General Depreciation
System
General Ledger

1947

Generally Accepted
Accounting Principles
(GAAP)

General Obligation Bond

Global Bond

Global Depository Receipt

(GDR)

1.

2.

Global Investment
Performance Standards
(GIPS)

Global Fund

Global Macro Strategy

Global Registered Share

Globalization

Going Concern

Going Concern Value

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English Terms

Going Public

Golden Handcuffs

Golden Lifejacket

Golden Parachute

Golden Share

Goodwill

Government Security

Gray Knight

Gray Market

1.
2.

Greenfield Investment

Greenshoe Option

Greenspan Put

Gross Income

1.
2.

Gross Domestic Product

(GDP)
Gross National Product
(GNP)
Gross Processing Margin
(GPM)
Gross Sales

GDP

Gross Spread

Group of Five (G-5)

Group of Seven (G-7)

Growth At A Reasonable
Price (GARP)
Growth Fund

Growth Rates

Growth Stock

Guaranteed Stock

Guarantor

HSI

H-Shares

Haircut

Hang Seng Index (HSI)

Hard Call Protection

Hard Currency

Hard Landing

Hard Loan

Hedge

Hedge Fund

Hedge Ratio

100

1.

1.
2.

2.
Herd Instinct

Heir

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English Terms

Hold

Holding Company

Holding Period

Holding Period Return/Yield /

Horizontal Integration

Horizontal Merger

Horizontal Spread

Hostile Takeover

House Call
Household Expenses

Hot Issue

Hot Money

Hurdle Rate

Hybrid Security

Hyperinflation

IAS

IB (Investment Bank)

IBES
IPO

IR

IRR

Idle Funds

Idle Time

Illiquid

Immunization

Impaired Asset

Impaired Credit

Impairment

1.
2.

Implicit Cost

Implied Volatility (IV)

Import

In the Money

Income

Income Fund

Income Statement

Income Stock

Income Tax

Indemnity

Indenture

Independent Auditor

Index

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English Terms

Index Fund

Index Futures

Index Option

500

Indexing

Indicator

Industry

Inflection Point

"

1.
2.

Andy Grove, "

Infrastructure

Initial Margin

Initial Public Offering (IPO)

Insider

Insider Information

Insider Trading

Installment Debt

Institutional Brokers'
Estimate System (IBES)
Institutional Fund

Institutional Investor

Insolvency

Intangible Asset

Interest

1.
2.

Interest Rate

Interest Rate Ceiling

Interest Rate Parity

Interest Rate Swap

Interim Dividend

Internal Audit

Internal Growth Rate

Internal Rate of Return

(IRR)
International Accounting
Standards

International Bond

International Fund

Intrinsic Value

Inventory

Inventory Turnover

1.
2.

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English Terms

"Invest, Then Investigate"

Investing

Investment

Investment Advisor

Investment Bank

Investment Banker

1.

2.

Investment Climate

Investment Company Act of 1940 1940

1940

Investment Grade

1.

2. BBB
Investment Real Estate

Investment Vehicle

Investor Relations

Invisible Hand

1776

Invisible Supply

IPO Lock-up
Issuer

Joint Account

Joint Bond

Joint Owned Property

Joint Stock Company

Joint Venture
Jointly and Severally

1.

Junior Security

Junk Bond
Just In Time

BB

LBO

LIBOR
LIFO

LLC

LTM

12

12

2.

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English Terms

Labor Intensive

Laissez Faire

18

Large-Cap

1002000

Last In First Out (LIFO)

Last Twelve Months

12

12

Leakage

Lease

Leaseback

Letter of Comfort

Letter of Credit

Letter of Indemnity

Letter of Intent

Leveraged Buyout (LBO)

Leveraged Lease

Leveraged Recapitalization

Liability

Life Expectancy

1.

Life Insurance

Limited Liability Company

(LLC)
Limited Partnership

Line of Credit
Liquidated Damages

Liquidation

2. IRS

Liquidity

1.

2.

Liquidity Preference Theory

Liquidity Risk

Liquid Market

Listed Security

Loan

Loan Loss Provision

Loan Sharking

Loan Syndication

60%

Loan to Value Ratio

Lock-up Agreement

London Interbank Offer

Rate (LIBOR)
Long Bond

Long Term Assets

1030
1.
2.

Long Term
Debt/Capitalization

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English Terms

Long Term Debt

Long Term Liabilities

Lot

Lump Sum Distribution

M1

M2

M3

MTN

5-10

Macroeconomics

Majority Shareholder

50%

Management Buyin (MBI)

Management Buyout
(MBO)
Management Fee
Manager Universe
(Benchmark)
Margin Account

1.
2.
3.

Marginal Tax Rate

Marginal Utility

Mark to Market (MTM)

Markdown

Market

1.
2.

1.
2.

Market Arbitrage

Market Cannibilization

Market Capitalization

Market Exposure

Market Outperform

Market Order

Market Risk

Market Risk Premium

Market Segmentation

Market Sentiment

Market Value

1.
2.

Market Value Added (MVA)

Marketable Securities

Maturity

1.
2.

Maturity Date

Mean

Mechanical Investing

5-10

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English Terms

Medium Term

Medium Term Note (MTN)

5-10

Mega Cap

2000

Member of Household

Merchant Bank

Merger

Merger Arbitrage

Mezzanine Financing

1.

2.

Michigan Consumer
Sentiment Index
Micro Cap Stock

10

50003

Microeconomics

Mid Cap Stock

20100

Minority Interest

Mirror Fund

Monetary Policy

Monetize

1.
2.

Money

Money Flow

Money Flow Index (MFI)

Money Laundering

Money Market

Money Market Account

Money Market Fund

Money Supply

Money Zero Maturity

(MZM)
Monopoly

1.

2.

123
2

Monopsony

Mortgage

Mortgage Backed
Securities
Mortgage Banker

Multinational Corporation

Multiple

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English Terms

Multiple Compression

Multiplier Effect

Municipal Bond

Municipal Bond Fund

Municipal Convertible

Mutual Fund

Investment Company Institute

Series 7
1971
5000

Mutual Fund Liquidity Ratio

NASD
Nasdaq

Nasdaq-NM
NAV

3000

1.

2.

NAVPS

NI

NOI

NPL

NPV

NYSE

Nasdaq National Market

Securities
Natural Unemployment

3000

NAV per Share

Negative Carry

Negative Covenant

Negative Goodwill

Negative Income Tax

Negative Pledge Clause

Negotiable

1.

Negotiated Underwriting

1.

2.

1.

2.

2.

Net Asset Value (NAV)

Net Asset Value per Share

1.

2.
1.

2.

Net Debt

Net Domestic Product

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English Terms

Net Exports

Net Income (NI)

Net Interest Margin

Net Investment Income

Net Liquid Assets

Net Loss

Net Operating Income

(NOI)
Net Operating Profit After
Tax (NOPAT)

x (1 - )
Net Operating Profit Less
Adjusted Taxes (NOPLAT)
Net Present Value (NPV)

Net Proceeds

Net Receivables

Net Sales

Net Tangible Assets

Net Worth

New Economy

New York Stock Exchange

Nikkei

Nominal Interest Rate

Nominal Value

Nominal Yield

Non-Callable

Non-Operating Asset

Non-Operating Cash Flows

Non-Performing Asset

Non-Performing Loan

Non-Profit Organization

Non-Recourse Debt

Non-Recourse Finance

Nonrecurring Charge

Note

NYSE Composite Index

OECD

OTC

Obligor

Odd Lot

Off Balance Sheet

Financing

OPEC

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English Terms

Offering Circular

Offering Memorandum

Offshore

Oligopoly

Oligopsony

Online Banking

Open End Credit

Open-End Fund

Operating Cash Flow

(OCF)

Operating Expenses

Operating Income

Operating Lease

Operating Leverage

Operating Margin

Operating Ratio

Opportunity Cost

Option

Organic Growth

Organization of Petroleum
Exporting Countries

(OPEC)

Other Current Assets

Other Current Liabilities

Other Long Term Liabilities

Out of Pocket Expenses

Out of the Money

1.
2.

Outperform

Outside Director

Outsourcing

Overallotment

Overcapitalization

Overcollateralization

Overdraft

Overhang

Overhead

Overnight Index Swap

Overnight Rate

Oversold

Oversubscribed

Over-The-Counter (OTC)

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English Terms

P/E Ratio

PCE

PP&E
PV

Paid in Capital

Paid-Up Capital

Panic Buying

Panic Selling

Par

Pari Passu

Paris Club

Parity

19

Parity Bond

Par Value

Passive Investing?

Patent

Payback Period

1. 1000
10000
2.

Paydown

Paydown Factor

Paying Agent

Payment Date

Payment in Kind

Payment in Kind Bond

(PIK)
Payout Ratio

PEG Ratio

PEGY Ratio

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English Terms

Pegged exchange rate

Perfect Competition

1.
2.
3.
4.
5.
Performance Shares

Perpetual Bond

Perpetuity

Personal Finance

Personal Income

Petty Cash

Phantom Stock

Portfolio

Portfolio Income

Portfolio Insurance

Portfolio Manager

Portfolio Management

Position

Positive Volume Index

(PVI)
Post-Money Valuation

Power of Attorney

Power Ratio

1.
2.
3.
Pre-Market Trading

Pre-Money Valuation

Precious Metal

Preemptive Right

Preferred Stock

Premium

1.
2.

Premium Bond

Prepackaged Bankruptcy

Prepayment

1.
2.

Prepayment Risk

Present Value

Press Release

Price Discovery

Price-Earnings Ratio

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English Terms

Price-Earnings Relative

PEG Ratio

500Wilshire 5000

PEGY Ratio

Price-To-Book Ratio

Price-To-Cash-Flow Ratio

Price-To-Sales Ratio

Price Elasticity of Demand

Price Risk

Price Target

Pricing Power

Primary Market

Prime Rate

Principal

[]
[]

1.
2.
3.
4.
5.

Private Banking

Private Company

Private Equity

"Private Investment, Public

Equity (PIPE)"

Private Placement

Privatization

Pro Bono

Pro Forma

Pro Forma Earnings

Pro Rata

Producer Price Index (PPI)

Productivity

Profit

Profit Center

Profit Margin

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English Terms

Profit Sharing Plan

Profit Taking

Profit Warning

Progressive Tax

Project Finance

Promissory Note

Property

Property Tax

Proportional Tax

Proprietary Trading

Prospectus

1.

2.

Protectionism

Provisional Call Feature

Proxy

Public

Public Company

Public Offering Price (POP)

Purchase Acquisition

Purchasing Power

Pure Play

Put

Put Bond

Put-Call Parity

1.

2.

Put-Call Ratio

Put Warrant

Qualified Institutional Buyer

(QIB)

1000

Qualitative Analysis

Quality of Earnings

Quantitative Analysis

Quarter (Q1, Q2, Q3, Q4)

Quick Assets

Quick Ratio

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English Terms

Quiet Filing

Quiet Period

Quorum

4090

Quota

R/E

REIT

ROA

ROC

ROCE

(EBIT)

+ -

ROE

ROI

ROIC

Rally

Range

Rate of Change (ROC)

Rating

Rating Agency

Rationalization

Real Asset

Real Estate

Real Estate Agent

1.

2.

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English Terms

Real Estate Investment

Trust (REIT)

Real Interest Rate

Real Rate of Return

Realized Loss

Realized Profit

Recapitalization

Receivable Turnover Ratio

Recession

Record Date

Red Chip

Red Herring
Redemption

Reference Rate

Refinance

1.
2.

Reflation

Refunding

Regional Stock Exchange

Registered Investment
Advisor (RIA)
Registration Right

Regressive Tax

Regulated Investment
Company (RIC)
Regulation A

500

Regulation D

Regulation FD (Reg FD)

FD

FD
"
.
"

Regulation G

Regulation M

Regulation Q

Regulation T

Regulation U

Reinsurance

Reinvestment

Reinvestment Rate

Reinvestment Risk

Relative Strength

Reorganization

Repatriation

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English Terms

Repayment

Replacement Cost

Required Rate Of Return

Required Reserves

Research and
Development (R&D)
Restricted Stock

Restructuring

Retail Banking

Retail Investor

Retained Earnings

Return

Return of Capital

Return On Assets (ROA)

Return On Capital
Employed (ROCE)

(EBIT)

+ -

Return On Capital Gains

Return On Equity (ROE)

Return On Net Assets

(RONA)

Return On Investment
(ROI)
Return On Investment
Capital (ROIC)

Return On Revenue (ROR)

Return On Sales (ROS)

Revenue

Reversed takeover

1.

2.
1.

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English Terms

Revolving Credit

Right

Right Of First Refusal

Rights Issue

Rights Offering

Ring Fence

Risk

Risk Based Capital

Requirement
Risk Adjusted Discount
Rate

Risk Adjusted Return

Risk Adjusted Return on

Capital (RAROC)

Risk Capital

Risk-Free Asset

Risk Free Rate of Return

Risk Tolerance

Road Show

Royalty
Rule 144A

144A

Rule of 18

18

Rule of 72

72

Russell 2000 Index

1818

72
Russell 30002000

Russell 2000

500
500

/
2.

SEC

S&P
S&P500

SPV

Safe Harbor

Sales Per Share

1. ""
/

2. "
"
1.
2.

3.

12

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English Terms

Sales Tax

Sales to Cash Flow Ratio

Salvage Value

Samurai Bond

Scarcity

Secondary Market

Secondary Offering

Secondary Stock

Sector

Sector Fund

Sector Rotation

Secured Debt

Secured Note

Securities & Exchange

Commission (SEC)

Securities Lending

Securitization

Security

Security Analyst

Seed Capital

Segregated Fund

Sell

Sell-Off

Sell-Out

Seller's Market

Selling Hedge

"Selling, General, &

Administrative Expenses
(SG&A)"

Selling Short

Semi-annual

Semi-Variable Cost

Senior Security

Sensitivity Analysis

1.
2.

Sentiment Indicator

Settlement Date

Settlement Price

Shadow Pricing

1.

2.

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English Terms

Shadow Rating

/
1.
2.

Share

Share Capital

Share Repurchase

Shareholder

Shareholder Value Added

(SVA)
Shareholder Value Transfer
(SVT)
Shareholders Equity

(WACC)

Shares Outstanding

Shark Repellent

Shark Watcher

Shelf Offering

Shelf Registration

Short Selling

Silent Partner

415

Sinking Fund

Small-Cap

Soft Call Protection

3
20

Soft Commodity

Soft Currency

Soft Landing

Soft Loan

1.

Soft Money

2.

1.

Sole Proprietorship

Solvency

Solvency Ratio

Sovereign Risk

S&P 500

500

500

2.

S&P (Standard And Poor's)

Special Purpose Vehicle

Specialist

Specific Risk

1. ""
/

2. "
"

Speculation

Spinoff

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English Terms

Sponsor

/
1.

Spot Commodity

Spot Market

2.

1.

Spot Price

Spot Trade

Spread

2. 1

1.
2.

Squeeze

1.

Stakeholder

2.

Stamp Duty

Standard Deviation

1.
2.

Stock Dividend

Stock Option

Stock Quote

Stock Record

Stock Split

Strategic Alliance

Stress Testing

Strike Price

Structural Unemployment

Structured Finance

Structured Note

1. /

Subordinated Debt

2.

Subsequent Offering

Subsidiary

50%

Supply Chain

Supply Chain Management

Supply-Side Theory

Supply

Surcharge

Sushi Bond

Sustainable Growth Rate

x (1 - )

Swap

Swap Rate

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English Terms

Swap Spread

Syndicate

Syndicated Loan

Synergy

Synthetic Collateralized
Debt Obligation
Synthetic Lease

Synthetic Put

Systematic Risk

Tag Along Rights

Take or Pay

Takeover

Tangible Asset

Target Company

Target Price

Tariffs

Taxable Gain

Taxable Income

Tax Haven

Tax Holiday

Tax Shield

Technical Analysis

Tender

1.

/
1.

2.

2.
3.
4.
Tender Offer

Tenor

Terminal Value

Term Sheet

The Wealth Effect

The Fed

Theoretical Dow Jones

Index
Tier 1 Capital

Tier 2 Capital

Time Deposit

Today's High

Today's Low

Time Value of Money

Time-Weighted Rate of
Return

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English Terms

Tombstone
Total Debt to Total Assets
Total Enterprise Value
(TEV)

= + + -

Total Dependency Ratio

Total Revenue

Total Shareholder Return

0-146515-64
/15-64X 100%

1.
2.

Total Tax

Total Utility

Tracker Fund

Tracking Stock

Trade Finance

Trade-Weighted Dollar

Trading Below Cash

Translation Exposure

Treasury Bill

Treasury Bond

10

Treasury Note

110

Treasury Offering

Treasury Stock

Trust

Trustee

Trustor

Turnaround
Turnover

Unbundling

Underlying

1.

2.

1.
2.

Underperform

Undersubscribed

Undervalued

Underweight

Underwriting

Underwriting Spread

Unearned Income

Unearned Revenue

Unit Trust (UT)

Unrealized Gain

1.

2.

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English Terms

Unrealized Loss

Unsecured Creditor

Unsecured Loan

U.S. Treasury

Valuation

Value-Added

Value-Based Pricing

Value Chain

Value at Risk (VAR)

Value Investing

Value Stock

Vanilla Option

Variable Cost

Variable Life Insurance

Policy

Vendor Financing

Venture

Venture Capital

Venture Capital Fund

Venture Capitalist

Vertical Integration

Vertical Market

Vertical Merger

Volatility

Volume Of Trade

1.

2.

Voting Right

Voting Shares

Voting Trust

Voting Trust Agreement

Vulture Capitalist

1.

2.

Vulture Fund

WACC

Re =
Rd =
E =
D =
V=E+D

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English Terms

/
E/V =
D/V =
Tc =

WTO

Wall Street

1.
2.
3.

War Bond

Warrant

Warrant Coverage

Warrant Premium

Wealth Added Index (WAI)

Steward Stern & Co

Wealth Effect

Wealth Management

///

Weighted Average Cost of

Capital (WACC)

Re =
Rd =
E =
D =
V=E+D
E/V =
D/V =
Tc =
Weighted Average Market
Capitalization
White Elephant

White Knight

White Paper

Wholesale Banking

Wholly Owned Subsidiary

100%

Withholding

Withholding Tax

Working Capital

Working Capital Turnover

Working Ratio

Work in Progress

World Trade Organization

(WTO)
Write-Down

Write-Off

Write-Up

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English Terms

Yankee Bond

Yankee CD

Year To Date (YTD)

11

Yellow Knight

Yield

1.

2.
Yield To Maturity (YTM)

Yield To Call

Zero-Sum Game