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APR

In a specific context, it stands for absolute priority rule; a provision in bankruptcy proceedings that determines the pecking order...

Absolute Market Risk

An entity's exposure to adverse variations in costs and/ or returns as a result of "unfavorable" changes in market rates/...

Absolute Priority Rule

A provision in bankruptcy proceedings that determines the pecking order in the event of a company’s liquidation or reorganization. This...

Accrued Interest

The current value of the earned portion of the next coupon payment due on a bond or other fixed income...

Absolute Call Privilege

The right of an issuing entity to retire a bond or a debt issue at any time prior to maturity...

ATL

It stands for above the line; a classification of revenue and expense items that are fully and directly considered in...

Above The Line

A classification of revenue and expense items that are fully and directly considered in the calculation of an entity's periodic...

A/B Structure

A two-tranche liability position that consists of senior (A) and subordinated (B) securitized loans. In an A/B structured loan, the...

Angel Investor

A high net worth (HNW) individual who invests money in start-ups or privately-held companies with feasible business ideas. Entrepreneurs provide...

ARPS

An abbreviation for adjustable-rate preferred stock; a preferred stock whose dividend is reset at specified periods based, for example, on...