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Super Finance Glossary

Over 10,000 financial glossary terms...

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Browsing by the letter "S"

Displaying next 560 results of 891
Stated Maturity
Definition: For the CMO tranche, the date the last payment would occur at zero CPR.
Stated Value
Definition: A monetary worth figure that bears no relation to market value that is assigned, for accounting purposes, to stock for use instead of par value.
Statement Billing
Definition: Billing method in which the sales for a period such as a month (for which a customer also receives invoices) are collected into a single statement, and the customer must pay all the invoices represented on the statement.
Statement Of Additional Information (SAI)
Definition: A document provided as a supplement to a mutual fund prospectus. It provides more detailed information about fund policies, operations, and risks. Also known as a Part B prospectus.
Statement Of Cash Flows
Definition: A financial statement showing a firm's cash receipts and cash payments during a specified period.
Statement Of Condition
Definition: A document describing the status of assets, liabilities, and equity of a person or business at a particular time.
Statement Of Financial Accounting Standards No. 52
Definition: The currency translation standard currently used by US firms. It mandates the use of the current rate method. See: Statement of Financial Accounting Standards No. 8.
Statement Of Financial Accounting Standards No. 8
Definition: The is a currency translation standard once used by U.S. accounting firms. See: Statement of Accounting Standards No. 52.
Statement-of-Cash-Flows Method
Definition: A method of cash budgeting that is organized along the lines of the statement of cash flows.
Static Theory Of Capital Structure
Definition: Theory that the firm's capital structure is determined by a trade-off of the value of tax shields against the costs of bankruptcy.
Stationary Time Series
Definition: A longitudinal measure in which the process generating returns is identical over time.
Statistical Arbitrage
Definition: In the context of hedge funds, a style of management that employs complex statistical models that try to capture small abnormalities in a security's intraday return.
Statistical Tracking Error
Definition: Used in the context of general equities. Standard deviation of the difference between the portfolio return and the desired investment benchmark return.
Statutory Debt Limit
Definition: The cap that Congress imposes on the amount of public debt that may be outstanding whether temporary or permanent. When this limit is reached, the Treasury may not sell new debt issues until Congress raises the limit. For a detailed listing of changes in the limit since 1941, see Budget of the United States Government. See: Debt outstanding subject to limitation.
Statutory Investment
Definition: An investment that a trustee is authorized to make under state law.
Statutory Merger
Definition: A merger in which one corporation remains as a legal entity, instead of a new legal entity being formed.
Statutory Surplus
Definition: The surplus of an insurance company determined by the accounting treatment of both assets and liabilities as established by state statutes.
Statutory Voting
Definition: The standard rule in most corporations that there is one vote per share in elections of the Board of Directors.
Staying Power
Definition: The ability of an investor to stay in the market and not to sell out of a position when an investment has fallen in value.
STD
Definition: The ISO 4217 currency code for the Sao Tome & Principe Dobra.
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