Super Finance Glossary


Over 10,000 financial glossary terms...

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Glossary term Split-rate tax system: A tax system that taxes retained earnings at a higher rate than earnings that are distributed as dividends.
Glossary term Discharge of bankruptcy: The termination of bankruptcy proceedings, resulting in cancellation of the debtor's obligations.
Glossary term Principal-agent relationship: Occurs when one person, an agent, acts on the behalf of another person, the principal.
Glossary term Revenue Anticipation Note (RAN): A short-term municipal debt issue that will be repaid with anticipated revenues, such as sales taxes, from the project.
Glossary term Living benefits: Life insurance benefits from which the insured can draw cash while still living, usually in the case of some high-cost illness.