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Browsing by the letter "S"
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Settlement Rate
Definition: The rate suggested in Financial Accounting Standards Board (FASB) 87 for discounting the obligations of a pension plan. The rate at which the pension benefits could be effectively settled if the company sponsoring the pension plan wishes to terminate its pension obligation.
Definition: The rate suggested in Financial Accounting Standards Board (FASB) 87 for discounting the obligations of a pension plan. The rate at which the pension benefits could be effectively settled if the company sponsoring the pension plan wishes to terminate its pension obligation.
Settlement Risk
Definition: The risk that one party will deliver and the counterparty will not be able to pay and vice versa.
Definition: The risk that one party will deliver and the counterparty will not be able to pay and vice versa.
Severally But Not Jointly
Definition: An agreement between members of an underwriting group buy a new issue (severally), but not to assume joint liability for shares left unsold by other members.
Definition: An agreement between members of an underwriting group buy a new issue (severally), but not to assume joint liability for shares left unsold by other members.
Severance
Definition: A settlement received after being released from a corporation. In the context of corporate governance, an agreement that assures high-level executives of their postions or some compensation and are not contingent upon a change in control.
Definition: A settlement received after being released from a corporation. In the context of corporate governance, an agreement that assures high-level executives of their postions or some compensation and are not contingent upon a change in control.
Shadow Banking
Definition: Financial activities by non-bank institutions that arent subject to typical banking regulation.
Definition: Financial activities by non-bank institutions that arent subject to typical banking regulation.
Shadow Calendar
Definition: A backlog of securities issues registered with the SEC, awaiting the determination of an offer date.
Definition: A backlog of securities issues registered with the SEC, awaiting the determination of an offer date.
Shadow Stock
Definition: First, a public company may create a stock that strips out the market wide movements for the purpose of rewarding managers. That is, the management might have done a great job - but the traded stock plummets because the market as a whole plummets. A second interpretation of shadow stock is a phantom stock that is created by a private company (i.e. that does not have stock traded either on exchange or over the counter) again for the purpose of performance evaluation and rewards.
Definition: First, a public company may create a stock that strips out the market wide movements for the purpose of rewarding managers. That is, the management might have done a great job - but the traded stock plummets because the market as a whole plummets. A second interpretation of shadow stock is a phantom stock that is created by a private company (i.e. that does not have stock traded either on exchange or over the counter) again for the purpose of performance evaluation and rewards.
Shakeout
Definition: A dramatic change in market conditions that forces speculators to sell their positions, often at a loss.
Definition: A dramatic change in market conditions that forces speculators to sell their positions, often at a loss.
Sham
Definition: A business transaction, such as a limited partnership, that is entered into for the sake of avoiding tax.
Definition: A business transaction, such as a limited partnership, that is entered into for the sake of avoiding tax.
Sham Trust
Definition: Generally used by the courts to describe an abusive trust that serves no legitimate purpose and lacks economic substance. The trust is disregarded for tax purposes, and all income and expenses are assigned to the true owner of the activity.
Definition: Generally used by the courts to describe an abusive trust that serves no legitimate purpose and lacks economic substance. The trust is disregarded for tax purposes, and all income and expenses are assigned to the true owner of the activity.
Share Broker
Definition: A discount broker who charges per share traded, and reduces the per unit charge as the number of shares traded increases, as opposed to a dealer who charges a percentage of the dollar amount of the trade.
Definition: A discount broker who charges per share traded, and reduces the per unit charge as the number of shares traded increases, as opposed to a dealer who charges a percentage of the dollar amount of the trade.
Share Repurchase
Definition: Program by which a corporation buys back its own shares in the open market. It is usually done when shares are undervalued. Since repurchase reduces the number of shares outstanding and thus increases earnings per share, it tends to elevate the market value of the remaining shares held by stockholders.
Definition: Program by which a corporation buys back its own shares in the open market. It is usually done when shares are undervalued. Since repurchase reduces the number of shares outstanding and thus increases earnings per share, it tends to elevate the market value of the remaining shares held by stockholders.
Shared Appreciation Mortgage (SAM)
Definition: A mortgage with a low rate of interest, offset by giving the lender some portion of the appreciation in the value of the underlying property.
Definition: A mortgage with a low rate of interest, offset by giving the lender some portion of the appreciation in the value of the underlying property.
Shared Equity Mortgage
Definition: A home loan in which the lender is granted a share of the equity in the property, there by allowing the lender to participate in the proceeds from resale. Shared equity plans often require the lender to buy a portion of the equity by providing a portion of the down payment.
Definition: A home loan in which the lender is granted a share of the equity in the property, there by allowing the lender to participate in the proceeds from resale. Shared equity plans often require the lender to buy a portion of the equity by providing a portion of the down payment.
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