Super Finance Glossary


Over 10,000 financial glossary terms...

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Browsing by the letter "S"

Displaying next 40 results of 889
Sale And Lease-back
Definition: Sale of an existing asset to a financial institution that then leases it back to the user. Related: Lease.
Sales Charge
Definition: The fee charged by a mutual fund at purchase of shares, usually payable as a commission to a marketing agent, such as a financial adviser, who is thus compensated for assistance to a purchaser. It represents the difference, if any, between the share purchase price and the share net asset value.
Sales Completion
Definition: In the context of project financing, the state in which the project has reached physical completion and has delivered product or generated revenues in satisfaction of a sales completion test.
Sales Contract
Definition: Contract between a seller and buyer for the sale of goods, services, or both.
Sales Forecast
Definition: A key input to a firm's financial planning process. External sales forecasts are based on historical experience, statistical analysis, and consideration of various macroeconomic factors.
Sales Literature
Definition: Material written by an institution selling a product, which informs potential buyers of the product and its benefits.
Sales Load
Definition: See: Sales charge
Sales Tax
Definition: A percentage tax on the selling price of goods and services.
Sales-type Lease
Definition: The leasing out of a firm's own equipment, such as a printing company leasing its own presses, thereby competing with an independent leasing company.
Salomon Brothers Non-U.S. Dollar World Government Bond Index
Definition: A benchmark index that includes institutionally traded bonds other than U.S. issues that have a fixed rate and a remaining maturity of one year or longer.
Salomon Brothers World Equity Index (SBWEI)
Definition: A top-down, float capitalization-weighted index used to measure the performance of fixed-income and equity markets. It includes approximately 6000 companies in 22 countries.
Salvage Value
Definition: Scrap value of plant and equipment.
Same-Day Funds Settlement (SDFS)
Definition: A method of settlement used in trading between well-collateralized parties in good-the-same-day federal funds used by the Depository Trust Company for transactions in US government securities, short-term municipal notes, medium-term commercial paper notes, CMOs, and other instruments.
Same-day Substitution
Definition: Offsetting changes in a margin account during the day that result in no overall change in the balance of the account.
Sample Grade
Definition: Usually the lowest quality of a commodity, too low to be acceptable for delivery in satisfaction of futures contracts.
Samurai Bond
Definition: A yen-denominated bond issued in Tokyo by a non-Japanese borrower. Related: Bulldog bond and Yankee bond.
Samurai Market
Definition: The foreign market in Japan.
Santa Claus Rally
Definition: Seasonal rise in stock prices in the last week of the calendar year, between Christmas and New Year's Day.