Financial – Page 158 – Fincyclopedia
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Accounting Profit

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

ARR

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

Accounting Rate of Return

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

Positive Yield Curve

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

CYN

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

Mandatory Redeemable Preferred Stock

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

Multi-Callable Note

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

Flip-Flop FRN

A floating-rate note (FRN) that gives the bondholder the right to convert a note with a long maturity date or...

Credit Spread

The yield spread between non-Treasury securities and Treasury securities, all having identical features in exception of credit rating. Both are...

Vanilla Bond

A bond that does not carry any special features- i.e., it has no clauses granting conversion or warrant privileges. A...