Super Finance Glossary


Over 10,000 financial glossary terms...

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Browsing by the letter "A"

Displaying first 20 results of 477
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Definition: Fifth letter of a Nasdaq stock symbol specifying Class A shares.
Definition: Advance-Decline, or measurement of the number of issues trading above their previous closing prices less the number trading below their previous closing prices over a particular period. As a technical measure of market breadth, the steepness of the AD line indicates whether a strong bull or bear market is under way.
AAA+ Bank
Definition: Refers to banks that are rated AAA by IBCA, Moodys Investor Service and Standard & Poors.
Definition: To elect not to exercise or offset a long option position.
Definition: Controlling party giving up rights to property voluntarily.
Abandonment Option
Definition: The option of terminating an investment earlier than originally planned.
ABC Agreement
Definition: A contract between an employee and a brokerage firm outlining the rights of the firm purchasing an NYSE membership for that employee.
Ability To Pay [Tax]
Definition: A concept of tax fairness that states that people with different amounts of wealth or different amounts of income should pay tax at different rates. Wealth includes assets such as houses, cars, stocks, bonds, and savings accounts. Income includes wages, interest and dividends, and other payments.
Ability To Pay [Borrower]
Definition: Refers to the borrower's ability to make interest and principal payments on debts. See: Fixed charge coverage ratio. In context of municipal bonds, refers to the issuer's present and future ability to create sufficient tax revenue to fulfill its contractual obligations, accounting for municipal income and property values. In context of taxation, notion that tax rates should be determined according to income or wealth.
Abnormal Returns
Definition: The component of the return that is not due to systematic influences (market-wide influences). In other words, the abnormal returns is the difference between the actual return and that is expected to result from market movements (normal return). Related: excess returns.
Above Par
Definition: See: Par
Definition: See: Automated Bond System
Absolute Advantage
Definition: A person, company or country has an absolute advantage if its output per unit of input of all goods and services produced is higher than that of another person, company or country.
Absolute Form Of Purchasing Power Parity
Definition: A theory that prices of products of two different countries should be equal when measured by a common currency. Also called the "law of one price."
Absolute Physical Life
Definition: The period of use after which an asset has deteriorated to such an extent that it can no longer be used.
Absolute Priority
Definition: Rule in bankruptcy proceedings requiring senior creditors to be paid in full before junior creditors receive any payment.
Definition: Used in context of general equities. Securities are "absorbed" as long as there are corresponding orders to buy and sell. The market has reached the absorption point when further assimilation is impossible without an adjustment in price. See: Sell the book.
Abusive Tax Shelter
Definition: A limited partnership that the IRS judges to be claiming tax deductions illegally.