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Ad Valorem Tax
Definition: A type of tax calculated based on percentage of gross or stated value. For example, VAT.
Definition: A type of tax calculated based on percentage of gross or stated value. For example, VAT.
Additional Bonds Test
Definition: A test for ensuring that bond issuers can meet the debt service requirements of issuing any new additional bonds.
Definition: A test for ensuring that bond issuers can meet the debt service requirements of issuing any new additional bonds.
Adequacy Of Coverage
Definition: A test that measures the extent to which the value of an asset is protected from potential loss either through insurance or hedging.
Definition: A test that measures the extent to which the value of an asset is protected from potential loss either through insurance or hedging.
Adjustable Mortgage Loan
Definition: A mortgage instrument that allows maximum flexibility in selecting the terms under which interest rates and payments may be adjusted over the maturity of the loan. Includes adjustable rate mortgages, renegotiated rate mortgages, variable rate mortgages.
Definition: A mortgage instrument that allows maximum flexibility in selecting the terms under which interest rates and payments may be adjusted over the maturity of the loan. Includes adjustable rate mortgages, renegotiated rate mortgages, variable rate mortgages.
Adjustable Rate
Definition: Applies mainly to convertible securities. Refers to interest rate or dividend that is adjusted periodically, usually according to a standard market rate outside the control of the bank or savings institution, such as that prevailing on Treasury bonds or notes. Typically, such issues have a set floor or ceiling, called caps and collars that limits the adjustment.
Definition: Applies mainly to convertible securities. Refers to interest rate or dividend that is adjusted periodically, usually according to a standard market rate outside the control of the bank or savings institution, such as that prevailing on Treasury bonds or notes. Typically, such issues have a set floor or ceiling, called caps and collars that limits the adjustment.
Adjustable Rate Mortgage (ARM)
Definition: A mortgage loan that allows the interest rate to be changed, usually based on an established index, at specific intervals over the maturity of the loan.
Definition: A mortgage loan that allows the interest rate to be changed, usually based on an established index, at specific intervals over the maturity of the loan.
Adjustable-rate Mortgage (ARM)
Definition: A mortgage that features predetermined adjustments of the loan interest rate at regular intervals based on an established index. The interest rate is adjusted at each interval to a rate equivalent to the index value plus a predetermined spread, or margin, over the index, usually subject to per-interval and to life-of-loan interest rate and/or payment rate caps.
Definition: A mortgage that features predetermined adjustments of the loan interest rate at regular intervals based on an established index. The interest rate is adjusted at each interval to a rate equivalent to the index value plus a predetermined spread, or margin, over the index, usually subject to per-interval and to life-of-loan interest rate and/or payment rate caps.
Adjustable-rate Preferred Stock (ARPS)
Definition: Publicly traded issues that may be collateralized by mortgages and MBS
Definition: Publicly traded issues that may be collateralized by mortgages and MBS
Adjusted Balance Method
Definition: Method of calculating finance charges that uses the account balance remaining after adjusting for all transactions posted during the given billing period as its basis. Related: Average daily balance method, previous balance method, past due balance method.
Definition: Method of calculating finance charges that uses the account balance remaining after adjusting for all transactions posted during the given billing period as its basis. Related: Average daily balance method, previous balance method, past due balance method.
Adjusted Basis
Definition: Price from which to calculate and derive capital gains or losses upon sale of an asset. Account actions such as any stock splits that have occurred since the initial purchase must be accounted for.
Definition: Price from which to calculate and derive capital gains or losses upon sale of an asset. Account actions such as any stock splits that have occurred since the initial purchase must be accounted for.
Adjusted Debit Balance (ADB)
Definition: The account balance for a margin account that is calculated by combining the balance owed to a broker with any outstanding balance in the special miscellaneous account, and any paper profits on short accounts.
Definition: The account balance for a margin account that is calculated by combining the balance owed to a broker with any outstanding balance in the special miscellaneous account, and any paper profits on short accounts.
Adjusted Exercise Price
Definition: Term used in options on Ginnie Mae (Government National Mortgage Association) contracts. The final exercise price of the option accounts for the coupon rates carried on Ginnie Mae mortgages. For example, if the standard GNMA mortgage has an 9% yield, the price of GNMA pools with 13% mortgages in them is altered so that the investor receives the same yield.
Definition: Term used in options on Ginnie Mae (Government National Mortgage Association) contracts. The final exercise price of the option accounts for the coupon rates carried on Ginnie Mae mortgages. For example, if the standard GNMA mortgage has an 9% yield, the price of GNMA pools with 13% mortgages in them is altered so that the investor receives the same yield.
Adjusted Gross Income
Definition: Gross income reduced by certain amounts, such as a deductible IRA contribution or student loan interest.
Definition: Gross income reduced by certain amounts, such as a deductible IRA contribution or student loan interest.
Adjusted Gross Income (AGI)
Definition: Gross income less allowable adjustments, which is the income on which an individual is taxed by the federal government.
Definition: Gross income less allowable adjustments, which is the income on which an individual is taxed by the federal government.
Adjusted Present Value (APV)
Definition: The net present value analysis of an asset if financed solely by equity (present value of unlevered cash flows), plus the present value of any financing decisions (levered cash flows). In other words, the various tax shields provided by the deductibility of interest and the benefits of other investment tax credits are calculated separately. This analysis is often used for highly leveraged transactions such as a leveraged buyout.
Definition: The net present value analysis of an asset if financed solely by equity (present value of unlevered cash flows), plus the present value of any financing decisions (levered cash flows). In other words, the various tax shields provided by the deductibility of interest and the benefits of other investment tax credits are calculated separately. This analysis is often used for highly leveraged transactions such as a leveraged buyout.
Adjustment Bond
Definition: A bond issued in exchange for outstanding bonds when a corporation facing bankruptcy is recapitalized.
Definition: A bond issued in exchange for outstanding bonds when a corporation facing bankruptcy is recapitalized.
Administration Expense
Definition: Ordinary and necessary expenses of trust management that typically are allowable under irc section 212, such as fiduciary fees, accounting fees, and fees relating to maintaining trust property. Does not include costs incurred in creating a trust. Administration expenses for sham trusts would not be considered ordinary and necessary and should not be allowed as an irc section 162 or irc section 212 expense, but are non-deductible personal expenses.
Definition: Ordinary and necessary expenses of trust management that typically are allowable under irc section 212, such as fiduciary fees, accounting fees, and fees relating to maintaining trust property. Does not include costs incurred in creating a trust. Administration expenses for sham trusts would not be considered ordinary and necessary and should not be allowed as an irc section 162 or irc section 212 expense, but are non-deductible personal expenses.
Administrative Pricing Rules
Definition: IRS rules used to allocate income on export sales to a foreign sales corporation.
Definition: IRS rules used to allocate income on export sales to a foreign sales corporation.
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