Super Finance Glossary


Over 10,000 financial glossary terms...

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Browsing by the letter "Q"

Displaying first 20 results of 53
Definition: Fifth letter of a Nasdaq stock symbol specifying that it is in bankruptcy proceedings.
Q Ratio Or Tobin's Q Ratio
Definition: Market value of a firm's assets divided by replacement value of the firm's assets. Named after James Tobin of Yale University.
Definition: The two-character ISO 3166 country code for QATAR.
Definition: The ISO 4217 currency code for the Qatar Rial.
Definition: The Nasdaq-100 Index Tracking Stock. This is a tracking stock which trades like an index mutual fund which follows the Nasdaq 100 index. It trades continuously.
Quadratic Programming
Definition: Variant of linear programming in which the objective function is quadratic rather than linear. In portfolio selection, we often minimize the variance of the portfolio (which is a quadratic function) subject to constraints on the mean return of the portfolio.
Qualification Period
Definition: A period of time during the first few months or weeks of a new policy when an insurance company will not reimburse a policyholder for a claim in order to allow the insurance company time to find any fraudulent information in the application.
Qualified Domestic Relations Order (QDRO)
Definition: A judgment, decree, or order that gives a pension plan participant access to retirement assets that must be used to pay an ex-spouse or dependent children.
Qualified Eligible Person (QEP)
Definition: The definition of QEP is too complex to summarize here; please see CFTC Rule 4.7(a)(2) and (a)(3), 17 C.F.R. §4.7(a)(2) and (a)(3) for the full definition. (link below)
Qualified Endorsement
Definition: A signature on the back of a negotiable instrument transferring the amount to some other party but that includes wording that limits the endorser's liability.
Qualified Financial Contract (QFC)
Definition: A type of financial agreement that includes, but is not limited to, securities contracts, forward contracts, repurchase agreements, and swap agreements. When a receiver repudiates a QFC, damages are measured as of the date of the repudiation and may include the cost of acquiring a replacement QFC. Special rules for the repudiation of QFCs exist to protect domestic financial markets.
Qualified Opinion
Definition: An auditor's opinion expressing certain limitations of an audit.
Qualified Plan Or Trust
Definition: A tax-deferred plan allowing employer and employee contributions that build up savings, which are paid out at retirement or on termination of employment. Tax is paid only when amounts are drawn from the trust.
Qualified Retirement Plan
Definition: A retirement plan established by employers for their employees that meets the requirements of Internal Revenue Code Section 401(a) or 403(a) and is eligible for special tax considerations. The plan may provide for employer contributions, as in a pension or profit-sharing plan, as well as employee contributions. Employers can deduct plan contributions made on behalf of eligible employees on the business's tax return as business expenses. Plan earnings are not taxed to the employee until withdrawn.
Qualified Terminable Interest Property Trust (Q-TIP)
Definition: A trust that allows a surviving spouse to receive income generated from the trust, while the actual distribution of the trust's assets is made to other beneficiaries such as the grantor's children.
Qualified Total Distribution
Definition: A payment representing an employee's interest in a qualified retirement plan. The payment must be prompted by retirement (or other separation from service), death, disability, or attainment of age 59-1/2. Payment can be in installments as long as the complete distribution is made within a single tax year.
Qualifying Annuity
Definition: An annuity allowable as investment for a qualified plan or trust.
Qualifying Child
Definition: A qualifying child for the earned income credit meets relationhip, age, and residency tests.
Qualifying Person
Definition: For the tax credit for child and dependent care expenses, a qualifying person is a child, dependent, or spouse who meets specific requirements. The taxpayer must furnish more than half the cost of maintaining a home that is also the home of the qualifying person. A qualifying child must be under age 13; the taxpayer must claim a dependency exemption for the child. (There is an exception for children of divorced or separated parents.) A qualifying dependent, or a person who could be claimed as a dependent if his or her gross income was less than the exemption amount, must be physically or mentally incapable of self-care. A qualifying spouse must be physically or mentally incapable of self-care.