Super Finance Glossary


Over 10,000 financial glossary terms...

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Browsing by the letter "S"

Displaying first 20 results of 889
Definition: Fifth letter of a Nasdaq stock symbol specifying a beneficial interest.
S Corporation
S Corporation
Definition: A corporation that elects not to be taxed as a corporation. That is, the corporation does not directly pay federal income tax on its earnings. Similar to a partnership, it passes its income or losses and other tax items on to its shareholders.
Definition: Standard & Poor's Corporation.
S&P 500 Composite Index
Definition: Index of 500 widely held common stocks that measures the general performance of the market.
S&P Phenomenon
Definition: Tendency of stocks newly added to the S&P composite index to rise in price due to a large number of buy orders as S&P-related index funds add the stock to their portfolios.
S&P Rating
Definition: Rating service provided by S&P that indicates the amount of risk involved with different securities.
Definition: The two-character ISO 3166 country code for SAUDI ARABIA.
Definition: The Italian export credit agency.
Safe Harbor
Definition: Often used in risk arbitrage as a form of shark repellent. A target company acquires a business so onerously regulated that it makes the target less attractive, giving it, in effect, a safe harbor.
Safe Harbor Lease
Definition: A lease to transfer tax benefits of ownership (depreciation and debt tax shield) from the lessee, if the lessee could not use them, to a lessor that could use them.
Definition: Holding by a bank of bonds and money market instruments. For a fee, the bank clips coupons and presents for payment at maturity.
Safety Cushion
Definition: In a contingent immunization strategy, the difference between the initially available immunization level and the safety-net return.
Safety-net Return
Definition: The minimum available return that will trigger an immunization strategy in a contingent immunization strategy.
Definition: Regular wages and benefits an employee receives from an employer.
Definition: Compensation received by an employee for services performed. A salary is a fixed sum paid for a specific period of time worked, such as weekly or monthly.
Salary Freeze
Definition: A temporary halt to increases in salary due to financial difficulties experienced by a company.
Salary Reduction Plan
Definition: A plan allowing employees to contribute pre-tax income to a tax-deferred retirement plan.