Skip to content

Super Finance Glossary

Over 10,000 financial glossary terms...

Browse by Letter: A B C D E F G H I J K L M N O P Q R S T U V W X Y Z
 Search Tips
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.

Browsing by the letter "R"

Displaying next 320 results of 484
Revenue Anticipation Note (RAN)
Definition: A short-term municipal debt issue that will be repaid with anticipated revenues, such as sales taxes, from the project.
Revenue Bond
Definition: A bond issued by a municipality to finance either a project or an enterprise in which the issuer pledges to the bondholders the revenues generated by the operation of the projects financed. Examples are hospital revenue bonds and sewer revenue bonds.
Revenue Fund
Definition: A fund accounting for all revenues from an enterprise financed by a municipal revenue bond.
Revenue Reconciliation Act Of 1993
Definition: Legislation created to reduce the federal budget deficit by cutting spending and increasing taxes.
Revenue Sharing
Definition: The percentage split between the general partner and limited partners of profits and losses resulting from the operation of the involved business.
Revenue Tariff
Definition: A tax on imported goods levied primarily to generate revenue for the federal government.
Revenues
Definition: Sales or royalty proceeds. Quantity times price sold.
Reversal
Definition: Turn, unwind. For convertible reversal, selling a convertible and buying the underlying common, usually effected by an arbitrageur. For market reversal, change in direction in the stock or commodity futures markets, as charted by technical analysts in trading ranges. For options reversal, closing the positions of each aspect of an options spread or combination strategy.
Reversal Arbitrage
Definition: A riskless arbitrage that involves selling the stock short, writing a put, and buying a call. The options have the same terms.
Reverse A Swap
Definition: Reswap of bonds to gain the advantage of a yield spread or tax loss and restore a bond portfolio to its position before the original swap.
Reverse Annuity
Definition: A type of mortgage, designed for elderly homeowners with substantial equity, by which a lender periodically (monthly, for example) pays an amount to the borrower. The loan balance increases with interest and periodic payments, causing negative amortization. The loan, including accrued interest, is paid in full when the property is sold.
Reverse Conversion
Definition: A technique in which brokerage firms earn interest on the stocks they hold for their customers by selling the short and investing the proceeds in money market accounts. The short positions are hedged to protect against adverse market conditions.
Reverse Conversion Or Reversal
Definition: With regard to options, a position created by buying a call option, selling a put option, and selling the underlying instrument (for example, a futures contract). See Conversion.
Reverse Crush Spread
Definition: The sale of soybean futures and the simultaneous purchase of soybean oil and meal futures. See Crush spread.
Reverse Leverage
Definition: Occurs when the interest on borrowings exceeds the return on investment of the funds that were borrowed.
Reverse Leveraged Buyout
Definition: Bringing back into publicly traded status a company that had been privatized by way of a leveraged buyout.
Reverse Mortgage
Definition: A mortgage agreement allowing a homeowner to borrow against home equity and receive tax-free payments until the total principal and interest reach the credit limit of equity, and the lender is either repaid in full or takes the house.
Reverse Price Risk
Definition: A type of mortgage pipeline risk that occurs when a lender commits to sell loans to an investor at rates prevailing at the time of mortgage application but sets the note rates when the borrowers closes. The lender is thus exposed to the risk of falling rates.
Reverse Repo
Definition: In essence, refers to a repurchase agreement. From the customer's perspective, the customer provides a collateralized loan to the seller.
Reverse Stock Split
Definition: A proportionate decrease in the number of shares, but not the total value of shares of stock held by shareholders. Shareholders maintain the same percentage of equity as before the split. For example, a 1-for-3 split would result in stockholders owning one share for every three shares owned before the split. After the reverse split, the firm's stock price is, in this example, three times the pre-reverse split price. A firm generally institutes a reverse split to boost its stock's market price. Some think this supposedly attracts investors.
Previous
Next