Super Finance Glossary

Over 10,000 financial glossary terms...

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Browsing by the letter "D"

Displaying next 80 results of 536
Debt Service Coverage
Definition: The ratio of cash flow available to the borrower to the annual interest and principal payments on a loan or other debt.
Debt Service Parity Approach
Definition: Payment alternatives that provide the firm with the exact same schedule of after-tax debt payments (including both interest and principal).
Debt Swap
Definition: A set of transactions in which a firm buys a country's dollar bank debt at a discount and swaps this debt with the central bank for local currency that it can use to acquire local equity. Also called a debt-equity swap.
Debt-for-equity Swap
Definition: A swap agreement to exchange equity/returns for debt returns or the converse over a prearranged length of time.
Debt-service Coverage Ratio
Definition: Earnings before interest and income taxes, divided by interest expense plus the quantity of principal repayments divided by one minus the tax rate.
Debt/equity Ratio
Definition: Indicator of financial leverage. Compares assets provided by creditors to assets provided by shareholders. Determined by dividing long-term debt by common stockholder equity.
Debtor
Definition: Borrower of money.
Debtor In Possession
Definition: A firm that continues to operate under the Chapter 11 bankruptcy process.
Debtor-in-possession Financing
Definition: New debt obtained by a firm during the Chapter 11 bankruptcy process, Federal Bankruptcy Rule 4001 (c)(1). This financing is unique because it is secured, that is, it has priority over existing debt, equity and other claims.
Decentralized Identity
Definition: User-owned identity systems built on blockchain that reduce reliance on centralized authorities.
Decile Rank
Definition: Performance over time, rated on a scale of 1-10. 1 indicates that a mutual fund's return is in the top 10% of funds being compared;while 3 means the return is in the top 30%.
Decimal Trading
Definition: The quotation and trading of stock or bond prices in decimals, as opposed to the quotation of prices in fractions.
Decimalization
Definition: The quotation and trading of stock or bond prices in decimals, as opposed to fractions such as eighths.
Decision Break-Point Analysis
Definition: A type of sensitivity analysis that indicates the value at which a key variable will result in a negative NPV for an investment project.
Decision Tree
Definition: Schematic way of representing alternative sequential decisions and the possible outcomes from these decisions.
Deck
Definition: The orders for purchase or sale of futures and option contracts held by a floor broker... Also referred to as an Order Book.
Declaration
Definition: The Board of Directors motion to authorize dividend payments.
Declaration Date
Definition: The date on which a firm's directors meet and announce the date and amount of the next dividend.
Dedicated Capital
Definition: Total par value (number of shares issued, multiplied by the par value of each share). Also called dedicated value.
Dedication Strategy
Definition: Refers to multiperiod cash-flow matching.
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