2017-07-27T20:05:05+03:00[Europe/Moscow] en true War bond, Collateralized debt obligation, Warehouse receipt, Bill of lading, Current asset, Securitization, Share (finance), Eurobond, Negotiable instrument, Promissory note, Zero-coupon bond, Asset-backed security, Dividend, High-yield debt, Sarbanes–Oxley Act, Treasury stock, Warrant (finance), Spot contract, Municipal bond, Employee stock option, Corporate bond, Tombstone (financial industry) flashcards
Securities (finance)

Securities (finance)

  • War bond
    War bonds are debt securities issued by a government to finance military operations and other expenditure in times of war.
  • Collateralized debt obligation
    A collateralized debt obligation (CDO) is a type of structured asset-backed security (ABS).
  • Warehouse receipt
    A warehouse receipt is a document that provides proof of ownership of commodities (e.g., bars of copper) that are stored in a warehouse, vault, or depository for safekeeping.
  • Bill of lading
    A bill of lading (sometimes abbreviated as B/L or BoL) is a document issued by a carrier (or his agent) to acknowledge receipt of a shipment of cargo.
  • Current asset
    In accounting, a current asset is any asset which can reasonably be expected to be sold, consumed, or exhausted through the normal operations of a business within the current fiscal year or operating cycle (whichever period is longer).
  • Securitization
    Securitization is the financial practice of pooling various types of contractual debt such as residential mortgages, commercial mortgages, auto loans or credit card debt obligations (or other non-debt assets which generate receivables) and selling their related cash flows to third party investors as securities, which may be described as bonds, pass-through securities, or collateralized debt obligations (CDOs).
  • Share (finance)
    In financial markets, a share is a unit of account for various investments.
  • Eurobond
    A Eurobond is an international bond that is denominated in a currency not native to the country where it is issued.
  • Negotiable instrument
    A negotiable instrument is a document guaranteeing the payment of a specific amount of money, either on demand, or at a set time, with the payer named on the document.
  • Promissory note
    A promissory note is a legal instrument (more particularly, a financial instrument), in which one party (the maker or issuer) promises in writing to pay a determinate sum of money to the other (the payee), either at a fixed or determinable future time or on demand of the payee, under specific terms.
  • Zero-coupon bond
    A zero-coupon bond (also discount bond or deep discount bond) is a bond bought at a price lower than its face value, with the face value repaid at the time of maturity.
  • Asset-backed security
    An asset-backed security (ABS) is a security whose income payments and hence value are derived from and collateralized (or "backed") by a specified pool of underlying assets.
  • Dividend
    A dividend is a payment made by a corporation to its shareholders, usually as a distribution of profits.
  • High-yield debt
    In finance, a high-yield bond (non-investment-grade bond, speculative-grade bond, or junk bond) is a bond that is rated below investment grade.
  • Sarbanes–Oxley Act
    The Sarbanes–Oxley Act of 2002 (Pub.L. 107–204, 116 Stat. 745, enacted July 30, 2002), also known as the "Public Company Accounting Reform and Investor Protection Act" (in the Senate) and "Corporate and Auditing Accountability and Responsibility Act" (in the House) and more commonly called Sarbanes–Oxley, Sarbox or SOX, is a United States federal law that set new or expanded requirements for all U.
  • Treasury stock
    A treasury stock or reacquired stock is stock which is also bought back by the issuing company, reducing the amount of outstanding stock on the open market ("open market" including insiders' holdings).
  • Warrant (finance)
    In finance, a warrant is a security that entitles the holder to buy the underlying stock of the issuing company at a fixed price called exercise price until the expiry date.
  • Spot contract
    In finance, a spot contract, spot transaction, or simply spot, is a contract of buying or selling a commodity, security or currency for settlement (payment and delivery) on the spot date, which is normally two business days after the trade date.
  • Municipal bond
    A municipal bond is a bond issued by a local government or territory, or one of their agencies.
  • Employee stock option
    An employee stock option (ESO) is commonly viewed as a complex call option on the common stock of a company, granted by the company to an employee as part of the employee's remuneration package.
  • Corporate bond
    A corporate bond is a bond issued by a corporation in order to raise financing for a variety of reasons such as to ongoing operations, M&A, or to expand business.
  • Tombstone (financial industry)
    A tombstone is a type of print notice that is most often used in the financial industry to formally announce a particular transaction, such as an initial public offering or placement of stock of a company.