Super Finance Glossary
Over 10,000 financial glossary terms...
If you want to refine these results, please use the search box.
Hint: Not sure how the word is listed? Just enter the first few letters.
Hint: Not sure how the word is listed? Just enter the first few letters.
Browsing by the letter "S"
Displaying next 60 results of 889
Sarbanes Oxley Act Of 2002
Definition: Legislation passed largely as a result of a number of accounting scandals. Among the many features is the creation of the Public Company Accounting Oversight Board. This board is charged to: The Board shall: 1) register public accounting firms; 2) establish, or adopt, by rule, auditing, quality control, ethics, independence, and other standards relating to the preparation of audit reports for issuers; (3) conduct inspections of accounting firms; (4) conduct investigations and disciplinary proceedings, and impose appropriate sanctions; (5) perform such other duties or functions as necessary or appropriate; (6) enforce compliance with the Act, the rules of the Board, professional standards, and the securities laws relating to the preparation and issuance of audit reports and the obligations and liabilities of accountants with respect thereto; (7) set the budget and manage the operations of the Board and the staff of the Board.
Definition: Legislation passed largely as a result of a number of accounting scandals. Among the many features is the creation of the Public Company Accounting Oversight Board. This board is charged to: The Board shall: 1) register public accounting firms; 2) establish, or adopt, by rule, auditing, quality control, ethics, independence, and other standards relating to the preparation of audit reports for issuers; (3) conduct inspections of accounting firms; (4) conduct investigations and disciplinary proceedings, and impose appropriate sanctions; (5) perform such other duties or functions as necessary or appropriate; (6) enforce compliance with the Act, the rules of the Board, professional standards, and the securities laws relating to the preparation and issuance of audit reports and the obligations and liabilities of accountants with respect thereto; (7) set the budget and manage the operations of the Board and the staff of the Board.
Saturday Night Special
Definition: Often used in risk arbitrage. Sudden attempt by one company to take over another by making a public tender offer.
Definition: Often used in risk arbitrage. Sudden attempt by one company to take over another by making a public tender offer.
Saucer
Definition: Technical chart pattern depicting a security whose price has reached bottom and is moving up.
Definition: Technical chart pattern depicting a security whose price has reached bottom and is moving up.
Savings And Loan Association
Definition: National- or state-chartered institution that accepts savings deposits and invests the bulk of the funds thus received in mortgages.
Definition: National- or state-chartered institution that accepts savings deposits and invests the bulk of the funds thus received in mortgages.
Savings And Loan Association (S&L)
Definition: An association chartered to hold savings and make real estate loans. Active in long-term financing (mortgages) rather than construction loans.
Definition: An association chartered to hold savings and make real estate loans. Active in long-term financing (mortgages) rather than construction loans.
Savings Association Insurance Fund (SAIF)
Definition: A government organization that replaced the Federal Savings and Loan Insurance Corporation as the provider of deposit insurance for thrift institutions.
Definition: A government organization that replaced the Federal Savings and Loan Insurance Corporation as the provider of deposit insurance for thrift institutions.
Savings Bank
Definition: An institution that primarily accepts consumer savings deposits and to make home mortgage loans.
Definition: An institution that primarily accepts consumer savings deposits and to make home mortgage loans.
Savings Bond
Definition: A government bond issued in face value denominations from $50 to $10,000, with local and state tax-free interest and semiannually adjusted interest rates.
Definition: A government bond issued in face value denominations from $50 to $10,000, with local and state tax-free interest and semiannually adjusted interest rates.
Savings Deposits
Definition: Accounts that pay interest, typically at below-market interest rates, that do not have a specific maturity, and that usually can be withdrawn upon demand.
Definition: Accounts that pay interest, typically at below-market interest rates, that do not have a specific maturity, and that usually can be withdrawn upon demand.
Savings Element
Definition: Used in the context of life insurance, the cash value built up in a policy, which equals the amount of premium paid minus the cost of protection. This excess is invested by the insurance company, and the returns are tax-deferred inside the policy.
Definition: Used in the context of life insurance, the cash value built up in a policy, which equals the amount of premium paid minus the cost of protection. This excess is invested by the insurance company, and the returns are tax-deferred inside the policy.
Savings Incentive Match Plan For Employees (SIMPLE) 401(k) Plan
Definition: A tax-deferred retirement savings plan similar to a conventional 401(k) plan, redesigned with specific rules to meet the needs of small employers. The Small Business Job Protection Act of 1996 created these plans for companies with fewer than 100 employees. An employee's contributions are indexed for inflation, and employers must make annual annual matching contributions.
Definition: A tax-deferred retirement savings plan similar to a conventional 401(k) plan, redesigned with specific rules to meet the needs of small employers. The Small Business Job Protection Act of 1996 created these plans for companies with fewer than 100 employees. An employee's contributions are indexed for inflation, and employers must make annual annual matching contributions.
Scale
Definition: Payment of different rates of interest on CDs of varying maturities. A bank is said to "post a scale." Commercial paper dealers also post scales.
Definition: Payment of different rates of interest on CDs of varying maturities. A bank is said to "post a scale." Commercial paper dealers also post scales.
Scale Down (or Up)
Definition: To purchase or sell a scale down means to buy or sell at regular price intervals in a declining market. To buy or sell on scale up means to buy or sell at regular price intervals as the market advances.
Definition: To purchase or sell a scale down means to buy or sell at regular price intervals in a declining market. To buy or sell on scale up means to buy or sell at regular price intervals as the market advances.
Previous
Next
