Abnormal returns:Part of the return that is not due to systematic influences (market wide influences). In other words, abnormal returns are above those predicted by the market movement alone. Related: excess returns. Absolute priority :Rule in bankruptcy proceedings whereby senior creditors are required to be paid in full beforejunior creditors receive any payment.
Exporter makes sure the L/C is valid and corresponds to the timetables agreed
with the Importer regarding both the delivery of the goods and payments. Another
question: can the documents be negotiated or transferred within the term of the
L/C? Can the Exporter accept all the restrictions and limitations of the L/C? Are
there any impossible conditions (for instance, in contravention of the foreign
exchange regime) or wrong details (name of a port which does not exist, etc.)
After completing this chapter you should be able to: Explain the types and payment patterns of notes, compare bond financing with stock financing, assess debt features and their implications, compute the debt-to-equity ratio and explain its use.
Lecture Fundamental accounting principles - Chapter 14: Long-term liabilities. After completing this chapter you should be able to: Explain the types and payment patterns of notes, compare bond financing with stock financing, assess debt features and their implications, compute the debt-to-equity ratio and explain its use.
After completing chapter 14 you should be able to: Explain the types and payment patterns of notes, compare bond financing with shares financing, assess debt features and their implications, compute the debt-to-equity ratio and explain its use, prepare entries to record bond issuance and interest expense,...
An instrument in which any of the requirements mentioned in the preceding Article is wanting is invalid as a bill of exchange, except in the cases specified in the following paragraphs: 15
A bill of exchange in which the time of payment is not specified is deemed to be payable at sight. 16
In default of special mention, the place specified beside the name of the drawee is deemed to be the place of payment, and at the same time the place of the domicile of the drawee. 17
A bill of exchange which......
The current liabilities section of the balance sheet contains obligations that are due to be satisfied in
the near term, and includes amounts relating to accounts payable, salaries, utilities, taxes, short-term
loans, and so forth. This casual description is inadequate for all situations, so accountants have
developed a very specific definition to deal with more issues.
Balanced fund An investment company that invests in stocks and bonds. The same as a balanced mutual fund.
Balanced mutual fund This is a fund that buys common stock, preferred stock and bonds. The same as a balanced fund.
Balloon maturity Any large principal payment due at maturity for a bond or loan with or without a a sinking fund requirement. BAN (Bank anticipation notes) Notes issued by states and municipalities to obtain interim financing for projects that will eventually be funded long term through the sale of a bond issue.
Bane In the words of Warren Buffet, Bill Bane Sr., is,...
Cost-benefit ratio The net present value of an investment divided by the investment's initial cost. Also called the profitability index.
Counter trade The exchange of goods for other goods rather than for cash; barter.
Counterpart items In the balance of payments, counterpart items are analogous to unrequited transfers in the current account.
Lag Payment of a financial obligation later than is expected or required, as in lead and lag. Also, the number of periods that an independent variable in a regression model is "held back" in order to predict the dependent variable.
Lag response of prepayments There is typically a lag of about three months between the time the weighted average coupon of an MBS pool has crossed the threshold for refinancing and an acceleration in prepayment speed is observed.
Lambda The ratio of a change in the option price to a small change in the option volatility. It is the partial derivative of...
Premium bond A bond that is selling for more than its par value.
Prepackaged bankruptcy A bankruptcy in which a debtor and its creditors pre-negotiate a plan or reorganization and then file it along with the bankruptcy petition. Prepayment speed Also called speed, the estimated rate at which mortgagors pay off their loans ahead of schedule, critical in assessing the value of mortgage pass-through securities.
Prepayments Payments made in excess of scheduled mortgage principal repayments.
Like the dollar bills on which its business is based, Wall Street has two
faces. On one side, it is a place – a street in lower Manhattan. On the
other, the term is shorthand for an industry – the US wholesale financial-
services industry. Since Wall Street, the place, is the hub of this
industry, much of the time the two meanings overlap. But lower Manhattan
is by no means the totality of the US wholesale financial-services
industry, and so sometimes the term embraces other locations and institutions....
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It is important to note that the requirements for sustainability condi-
tions vary by subsection because they are inherently different. In par-
ticular, these requirements to create sustainability may be more difficult
to achieve in practice in water and sanitation, in drainage, and in the
transportation subprojects than they are in building schools or clinics.
On-time payments have a positive influence while late payments have a negative
influence. However, the amount of positive influence a consumer receives from a timely
payment may vary based on the type of creditor. For example, timely payments to a
prime credit card lender may have a greater positive influence on a score than timely
payments to a lender considered less favorable, such as a furniture or consumer
Demand for organically produced food products is increasing rapidly in North
America, driven by a perception that organic agriculture results in fewer negative
environmental impacts and yields greater benefits for human health than conventional
systems. Despite the increasing interest in organic grain production on the Canadian
Prairies, a number of challenges remain to be addressed to ensure its long-term
sustainability. In this review, we summarize Western Canadian research into organic crop
production and evaluate its agronomic, environmental, and economic sustainability. ...
A forbearance plan is typically an agreement by the servicer to postpone, reduce, or suspend
payments due on a loan for a specified period of time. These agreements are usually intended to
provide the borrower time to resolve a short-term financial impairment. Interest may continue to
accrue at the contractual note rate during the forbearance period, in which case it remains the
The Transaction Finding a market for the goods (market research) Selecting the marketing channels Negotiations Pricing Distribution channels Order Contract Commercial Invoice Commercial Invoice must include (minimum): Payment Terms Mode of Payment Division of Costs Details of Carrier Details of Receiving Party Details of Buyer Other Details For best results use the ECE (Economic Commission for Europe) Standard Commercial Invoice Packing List must include (minimum): Contents of the Packaging (=of the shipment) If more than one package or outer and inner packing – all contents per each pac...
The rights of the insured party are NOT effected if it BONA FIDE forgot or had no time to declare to the insurer as per above, or if it gave the insurer a declaration containing wrong information. The right declaration can be filed even after the goods are lost or delivered
Chapter 10 - Liabilities. Learning objectives of this chapter include: Define liabilities and distinguish between current and long-term liabilities, account for notes payable and interest expense, describe the costs relating to payrolls, prepare an amortization table allocating payments between interest and principal,...