Category: C

Surplus of the ultimate cost of an agreement (including approved changes and remedial work) on top of the actual contract price.

Final bargained or suggested cost of a deal.

In a process of performance appraisal or interview, mistakes induced as a result of previously appraised or interviewed participants on the questioner. It creates an alarmed or unalarmed comparing of one participant

Similar to co-insurance. The insured and provider share in the paying for the cost for services.

The FUTURE VALUE of costs and benefits associated with holding an ASSET, which typically includes the cost of financing, INSURANCE, transportation and/or storage, less benefits derived from lending the asset and any

A CORPORATE FINANCE transaction where an investor group or acquiring company gradually purchases the COMMON STOCK of a target company. Once a specified block has been accumulated a formal TENDER OFFER is

A current measure of the return on a COUPONbearing FIXED INCOME security, generally computed as: where C is the coupon, and P is the purchase price of the security. See also BOND

Certain guidelines that are specified by the UK’s Cadbury Committee. The rules are for Corporation Governance’ which submitted their report in 1992. The objective of the report is to raise the confidence

An arrangement in which a buyer may ask the seller to give contracted goods for prices that are lower than the terms specified in the contract.

A DERIVATIVE contract that gives the buyer the right, but not the obligation, to purchase an UNDERLYING ASSET from the seller at a set STRIKE PRICE at, or before, expiry. In exchange,

Money called up for shares, but not paid at the correct time. The shares may be forfeited or a special calls in arrears account is established to debit the sums owing.

The amount that a customer must pay for a canceled contract upon canceling the contract.

A calculated value used to compare process variation to a specification. Examples are Cp, Cpk. Can also be used to compare processes to each other.

A transaction affecting non-current items such as fixed assets, long-term debt, or share capital, rather than revenue transactions.

A fee, charge or a tax that is levied on a per person basis.

The chemical element of atomic number 6, a nonmetal that has two main forms (diamond and graphite) and that also occurs in impure form in charcoal, soot, and coal or carbon dioxide

A transaction evidenced by the action of swiping a card through a terminal or by an imprinted and signed credit card draft.

Policies or specific practices that a company or organization enforces to all employees.

A document issued by the carrier certifying the owner of the goods transported by the carrier, evidencing the owner’s right to make entry.