Your Free Online Legal Dictionary • Featuring Black’s Law Dictionary, 2nd Ed.

Category: Finance Dictionary

CONDUCT

Behavior that an shows in reactions and inaction.

CONFLICT OF LAWS

A disagreement among nations or legal codes and different jurisdictions.

CONJOINT ANALYSIS

Research where customers trade off between two products. The most and least preferred analysis is used to evaulate the price an item should be.

CONSENSUAL

A contract that can be oral or written and is agreed to by the parties involved.

CONSISTENCY PRINCIPLE

The idea that once an accounting method is chosen it is followed until the end. If a change is made it must be disclosed and explained. AKA consistency concept. Refer to accounting

CONSTANT VALUE ACCOUNTING

Accounting that displays funds in the same currency rate without inflation to keep comparison easy. AKA constant cost accounting or constant dollar accounting. Refer to in real terms.

CONSUMER LOAN

The money borrowed to a party for their own purposes. The government monitors these loans to protect the consumer and their regulations. AKA comsumer credit or consumer lending.

CONTAINERIZATION

Moving cargo in containers with equipment but there are is no rehandling.

CONTINGENCY TAX

A single event that the government taxes for an economic issue. It can do this for natural distasters, import excess, and recovery.

CONTRACT BUDGET BASELINE

Percentage of the agreed contract price and the calculated expense of the non-priced but allowed changes.

CONTRACT HOLDER

A person or a firm designated as the proprietor of a financial liability or money which is expected to be received (as a return) at a later date. The deal holder gets

CONTRACT OVER-RUN

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

CONTRAST ERROR

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

CO-PAY

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

COST OF CARRY

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

CREEPING TENDER

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

CURRENT YIELD

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

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