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Super Finance Glossary

Over 10,000 financial glossary terms...

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Browsing by the letter "R"

Displaying next 300 results of 484
Retender
Definition: In specific circumstances, some exchanges permit holders of futures contracts who have received a delivery notice through the clearing organization to sell a futures contract and return the notice to the clearing organization to be reissued to another long; others permit transfer of notices to another buyer. In either case, the trader is said to have retendered the notice.
Retention
Definition: The number of units allocated to an underwriting syndicate member less the units held back by the syndicate manager for facilitating institutional sales and for allocation to nonmember firms. In the context of construction contracts, an amount retained from construction contract payments (5-15% of the contract price) to ensure the contractor completes the construction before the retention is returned.
Retention Rate
Definition: The percentage of present earnings held back or retained by a corporation, or one minus the dividend payout rate. Also called the retention ratio.
Retire
Definition: To extinguish a security, as in paying off a debt.
Retirement
Definition: Removal from circulation of stock or bonds that have been reacquired or redeemed.
Retirement Protection Act Of 1994
Definition: Legislation designed to protect the pension benefits of workers and retirees by increasing required support of pension plans by employers.
Retracement
Definition: A price movement in the opposite direction of the previous trend.
Return
Definition: The change in the value of a portfolio over an evaluation period, including any distributions made from the portfolio during that period.
Return If Exercised
Definition: The return that a covered call writer would make if the underlying stock were called away.
Return Of Capital
Definition: A cash distribution resulting from the sale of a capital asset, or securities, or tax breaks from depreciation.
Return On Assets (ROA)
Definition: Indicator of profitability. Determined by dividing net income for the past 12 months by total average assets. Result is shown as a percentage. ROA can be decomposed into return on sales (net income/sales) multiplied by asset utilization (sales/assets).
Return On Capital Employed (ROCE)
Definition: Indicator of profitability of the firm's capital investments. Determined by dividing Earnings Before Interest and Taxes by (capital employed plus short-term loans minus intangible assets). The idea is that this ratio should at least be greater than the cost of borrowing.
Return On Equity (ROE)
Definition: Indicator of profitability. Determined by dividing net income for the past 12 months by common stockholder equity (adjusted for stock splits). Result is shown as a percentage. Investors use ROE as a measure of how a company is using its money. ROE may be decomposed into return on assets (ROA) multiplied by financial leverage (total assets/total equity).
Return On Investment (ROI)
Definition: Generally, book income as a proportion of net book value.
Return On Sales
Definition: A measurement of operational efficiency equalingnet pre-tax profits divided by net sales expressed as a percentage.
Return On Total Assets
Definition: The ratio of earnings available to common stockholders to total assets.
Return-to-maturity Expectations
Definition: A variant of pure expectations theory that suggests that the return an investor will realize by rolling over short-term bonds to some investment horizon will be the same as holding a zero-coupon bond with a maturity that is the same as that investment horizon.
Reuters
Definition: International news and quotation service based in London.
Revaluation
Definition: An increase in the foreign exchange value of a currency that is pegged to other currencies or gold.
Revenue
Definition: The income the nation collects from taxes.
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