Super Finance Glossary

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Over 10,000 financial glossary terms...

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Glossary term Payments netting: Reducing fund transfers between affiliates to only a netted amount. Netting can occur on a bilateral basis (between pairs of affiliates), or on a multi-lateral basis (taking all affiliates together).
Glossary term Sprinkling trust: A trust in which the trustee decides how to distribute trust income among a group of designated people.
Glossary term Documents against payment: Shipping documents that are released to the buyer once the buyer has paid for the draft.
Glossary term Cash flow: In investments, cash flow represents earnings before depreciation, amortization, and non-cash charges. Sometimes called cash earnings. Cash flow from operations (called funds from operations by real estate and other investment trusts) is important because it indicates the ability to pay dividends.
Glossary term Lambda : The ratio of a change in the option price to a small change in the option volatility. It is the partial derivative of the option price with respect to the option volatility.