The sale of collateralized assets. It is a process that involves a borrower's realization of the partial or full value...

A situation that arises when the total liabilities of a company to its creditors exceed its total assets. A firm...

Earnings of a company which are reported on its income statement. In other words, accounting earnings refer to the amount...

The net income which is earned and calculated over a designated period of time according to accounting principles (such as...

It stands for accounting rate of return; the ratio of return before interest and taxes to the capital employed as...

The ratio of return before interest and taxes to the capital employed as calculated at the end of an accounting...

The normal relationship between bond yields and maturity lengths that is observed when interest rates on the long-term bonds exceed...

It stands for callable yield note; a medium term note that offers yield enhancement with a contingent buffer, on one...

A preferred stock that is subject to mandatory redemption. More specifically, it contains terms requiring the issuer to recall the...

A structured note that allows the issuer to call or redeem it at its own discretion on specified dates along...