Super Finance Glossary

Finance

Over 10,000 financial glossary terms...

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Browsing by the letter "A"

Displaying next 80 results of 477
Acid Test Ratio
Definition: Also called the quick ratio, the ratio of current assets minus inventories, accruals, and prepaid items to current liabilities.
Acquired Surplus
Definition: The surplus acquired when a company is purchased in a pooling of interests combination, i.e. the net worth not considered to be capital stock.
Acquiree
Definition: A firm that is being acquired.
Acquirer
Definition: A firm or individual that is purchasing another firm or asset.
Acquiring Institution
Definition: A healthy bank or thrift institution that purchases some or all of the assets and assumes some or all of the liabilities of a failed institution in a purchase and assumption transaction. The acquiring institution is also referred to as the assuming institution. (Also see assuming institution.)
Acquisition
Definition: When a firm buys another firm.
Acquisition Cost
Definition: Refers to the price (including the closing costs) to purchase another company or property. In the context of investments, refers to price plus brokerage commissions, of a security, or the sales charge applied to load funds. See: Tax basis.
Acquisition Of Assets
Definition: A merger or consolidation in which an acquirer purchases the selling firm's assets.
Acquisition Of Stock
Definition: A merger or consolidation in which an acquirer purchases the acquiree's stock.
Across The Board
Definition: Movement or trend in the stock market that causes all stocks in all sectors to move in the same direction.
Act Of State Doctrine
Definition: This doctrine says that a nation is sovereign within its own borders, and its domestic actions may not be questioned in the courts of another nation.
Acting In Concert
Definition: Investors working together and performing identical actions to attain the same investment goal.
Active
Definition: A market in which there is frequent trading.
Active Account
Definition: Refers to a brokerage account in which many transactions occur. Brokerage firms may levy a fee if an account generates an inadequate level of activity.
Active Bond Crowd
Definition: Refers to members of the bond department of the NYSE who trade the most bonds. Antithesis of cabinet crowd.
Active Box
Definition: Securities that are held in safekeeping and are available as collateral for securing brokers'loans or customers'margin positions.
Active Fund Management
Definition: An investment approach that purposely shifts funds either between asset classes (asset allocation) or between individual securities (security selection).
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