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
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.
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.
Salary Reduction Simplified Employee Pension Plan (SARSEP)
Definition: A low-cost, no-frills version of a 401(k) employee savings plan available to companies with 25 or fewer employees. It allows employees to make pretax contributions to their IRAs through salary reduction each year. The Small Business Job Protection Act of 1996 replaced SARSEPs with SIMPLE (Savings Incentive Match Plan for Employees) plans. Existing SARSEPs were allowed to add new participants, but new plans could not be formed after December 31, 1996.
Definition: An agreement between a buyer and a seller on the price to be paid for a security, followed by delivery.