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Accounting
Banking

All-Or-Nothing Offering

The offering of a security on the condition that its entire issue is sold. If not, the offering is cancelled...

A/Ps

Accounts payable, abbreviated as A/P or just payables, refer to the unpaid bills of a firm. That is, the short-term...

Accounts Payable

Accounts payable, abbreviated as A/P or just payables, refer to the unpaid bills of a firm. That is, the short-term...

Act of God Bond

A high-yield, asset-based debt security that is issued by an insurance company with principal, interest, or both linked to the...

Accrued Market Discount

The increase in the value of a bond that results from buying the bond at a discount from face value (par…

Asset-Backed Commercial Paper Money Market Fund Liquidity Facility

Funding that is provided at a discount rate to institutions in order to buy asset-backed commercial paper (ABCP) from money…

Accounts Receivable Financing

A form of short-term financing that is secured by a company through a recourse sale of accounts receivable to a third party.…

Advance Refunding Bond

A bond which is mainly issued to refinance previously issued bonds that carry higher coupons than current market. An advance…

Assumable Mortgage

A mortgage that can be transferred to another borrower. This mortgage (often shortened to assumable) let a future buyer of…

Abusive Tax Shelter

A form of fraudulent tax evasion in which a firm intentionally attempts to conceal its true taxes by following deceptive...