Super Finance Glossary

Finance

Over 10,000 financial glossary terms...

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Browsing by the letter "D"

Displaying next 60 results of 529
Death Valley Curve
Definition: In venture capital, refers to the period before a new company starts generating revenues, when it is difficult for the company to raise money.
Death-backed Bonds
Definition: Bonds backed by loans of a policyholder against a life insurance policy. The policyholder will repay the loans while alive or with the benefits from the insurance policy upon death.
Debenture
Definition: Any debt obligation backed strictly by the borrower's integrity, e.g. an unsecured bond. A debenture is documented in an indenture.
Debenture Bond
Definition: An unsecured bond whose holder has the claim of a general creditor on all assets of the issuer not pledged specifically to secure other debt. Compare subordinated debenture bond and collateral trust bonds.
Debenture Stock
Definition: A type of stock that makes fixed payments at scheduled intervals of time. Debenture stock differs from a debenture in that it has the status of equity, not debt, in liquidation.
Debit
Definition: An expense, or money paid out from an account. A debit transaction is one which the net cost is greater than the net sale proceeds. See also Credit.
Debit Balance
Definition: The amount that is owed to a broker by a margin customer for loans the customer uses to buy securities.
Debit Card
Definition: A card that resembles a credit card but which debits a transaction account (checking account) with the transfers occurring contemporaneously with the customer's purchases. A debit card may be machine readable, allowing for the activation of an automated teller machine or other automated payments equipment.
Debit Spread
Definition: Applies to derivative products. Difference in the value of two options, when the value of the option bought exceeds the value of the one sold. One buys a "debit spread." Antithesis of a credit spread.
Debt
Definition: Money borrowed.
Debt Bomb
Definition: A default on debt and obligations by a major financial_institution that disrupts the stability of the economic system.
Debt Capacity
Definition: Ability to borrow. The amount a firm can borrow up to the point where the firm value no longer increases.
Debt Ceiling
Definition: See: Debt limit
Debt Displacement
Definition: The amount of borrowing that leasing displaces. Firms that do a lot of leasing are curtailed in their debt capacity.
Debt Instrument
Definition: An asset requiring fixed dollar payments, such as a government or corporate bond.
Debt Leverage
Definition: Amplification of the return earned on equity when an investment or firm is financed partially with borrowed money.
Debt Limit
Definition: The maximum amount that a municipality can borrow.
Debt Limitation
Definition: A bond covenant that restricts the firm's ability to incur additional indebtedness in some way.
Debt Market
Definition: The market for trading debt instruments.
Debt Outstanding Subject To Limitation
Definition: Obligations incurred by the Treasury subject to the statutory limit set by Congress. Until World War 1, a specific amount of debt was authorized for each separate security issue. Beginning with the Second Liberty Loan Act of 1917, the nature of the limitation was modified until, in 1941, it developed into an overall limit on the outstanding Federal debt. The statuatory limit may change from year to year.
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