Category: Finance Dictionary

A pension plan, a welfare plan, a medical plan are typical parts of such a plan for employees.

The act of passing an rule or statute by a legislature.

Available inventory remaining for sale at end of the account period.

Calculated amount of energy used. Any process or system, or organization or society can by evaluated and measured.

Effective planning and efficient operations applying engineering principles as a field of industry. Exists mainly in the managing of manufacturing or industrial operations.

An 1990 international program intended to accomplish three goals: 1) engage North, Central and South America to increase inter-regional trade, 2) engage the InterAmerican Development Bank to set up, manage, and monitor

Legally, equal to a person who might owe taxes. A generic term inclusive of person, partnership, organization, or business. An entity can be legally bound. An entity is uniquely identifiable from any

Identifying risks in the external environment, then conducting an analysis.

Buying a different type of convertible securities, such as preferred stock, from the selling of common stock in the same company or a similar company in the same amounts.

Data collected on availability, maintainability, and reliability of systems, subsystems, and components of equipment and machinery. Retained historically, trended and reported as levels and ratios of performance.

An OVERTHECOUNTER SWAP involving the exchange of a floating INTEREST RATE for potential gains from the appreciation or depreciation of an EQUITY reference index (which may be a COMMON STOCK, a BASKET,

Pre-set additional value or return given to an investor on demand for taking on the risk of the investment. Contrast this to a guaranteed return of a bond or as treasury certificates.

A temporary account that holds financial amounts whose final destination is unknown or uncertain due to some type of error or suspension of a transaction. Such accounting situations must be fixed immediately.

Records that an organization requires to show how to execute its business. These vital records are critical to restore the organization from a disaster. Refer to disaster recovery.

When a party purposefully remains silent but is legally obliged to speak, a Legal ban is established.

A FIXED INCOME security issued by a company or sovereign entity in the EUROMARKETS from a standing program arranged by an UNDERWRITER; once the program is registered issuance can take place at

EU subsidiary. Accountable for EU treaty enforcement is the sole legislation-proposal group for EU, and conducts other executive actions. And 27 Commissioners that comprise the commission must act independently of their member

When the long position and short position of an option have equal premiums, the investor does not pay nor gain a premium.

Court order against a party absent from the proceedings and given no prior notice.

People wanting more of a product or service than a company can produce. Higher prices is the usual result of this condition. This condition can also be a planned marketing ploy, especially