Glossary

Over 500+ Financial market words along with definitions have been updated in this Glossary. Experts and equity analysts use these terminology to describe the situation of the stock market. Understanding these terminology can assist you in becoming more knowledgeable about stocks and other equity investments.



Accrued interest
Accrued interest stands for the interest that has been earned but not collected. This generally happens because of difference in the accounting cycle and cash flow cycle.
Actively managed funds
Investment companies and the fund sponsors do manage some funds in an effort to generate higher returns over the Index managed funds. The funds managed are known as actively managed funds.
Algorithmic trading
Algorithmic Trading is also known as Black box trading , Automated trading or Algo Trading simply. It is a type of trading in which computer are programmed to place trades in some identified fashions and in a high speed which is impossible for humans to operate at.
AMC
AMC stands for Asset Management Company. AMC is an entity which invests its clients pooled funds into different investment instruments so as to attain various objectives of the clients.
American depository receipt(ADR)
An American Depository receipt is a negotiable instrument issued by a US Bank representing a no of shares/single share which are being traded on the US Stock Exchange. These are basically instrument for those who are not entitled to trade directly on US Stock Exchange. ADRs are traded in dollar denomination only.
AMFI regesteration number(ARN)
AMFI has allotted all its employees a unique identification number, who are registered with AMFI. It is known as AMFI registration no.
AMFI
AMFI stands for association of mutual funds in India. It is an Industry Standard Organisation with an aim to develop Indian Mutual Funds Industry at professional & Ethical Lines & view to promote and protect the Investors rights.
Amortization
Amortization is process of paying of an financial obligation in regular installments over a fixed interval of time. Amortization becomes more convenient and specific in case of Intangible Assets
Annual Interest Rate
It is the effective interest that is paid or earned on a loan, or financial instrument due to the compounding over a given period of time. It is also known as the Effective Annual Interest Rate
Annual report
The annual report is an annual publication that publicly listed companies have to publish for their investors mentioning the activities that the company has been doing in the year as well as elaborating the financial condition of the company.
Annualized premium
Premiums can be paid at different time intervals like monthly, bi-annually, quarterly, etc. Combined premium paid per annum is known as annualized premium
Anti-Money laundering
Anti money laundering refers to the set of procedures that are to be used so as to ban the income generation through illegal measures
Arbitrage fund
Arbitrage funds are a type of Mutual Funds which have those investments in their portfolio which can lead to generation of returns based on the price differential in Cash market and the Derivatives Market. These types of funds can be broadly classified into Hybrid funds
Arbitrage
Arbitrage is the process of simultaneously transacting in various securities in different markets or different forms(Spot Market, Derivatives Market, Cash Market etc.) so as to get an advantage of the Price differentials
Arbitrators
Arbitration is the mechanism to resolve the dispute between the investors and brokers or brokers & brokers. It is overlooked by a body which is known as arbitrators. The decision made by arbitrators are considered to be final.
Articles of association (A/A)
Articles of Association is document for a company which lists all the policies by which the company shall operate.
ASBA
ASBA stands for Application supported by Blocked Amount. This process has been introduced by Market Regulator SEBI. It states that in case of IPOs allotment, applicants account is only debited in case of the allotment is sanctioned to him/her.
Ask price
Ask price is the price at which seller is willing to sell. The lowest the ask price better it is for the Buyer
Asset allocation
Asset allocation is a process of managing the investment portfolio so as to maximize the returns based on the risk appetite of the investor considering the time frame of the Investment and the goals of the Investment
Asset Valuation
It is the process of assessing the value of any item in worth like real estate, company, etc.
At par
It is commonly used in case of debt obligations, stock or bonds. It implicates that the security is trading at its face value only
Auction
Auction is a process where prospective willing buyers place bids so as to get the rights for the Asset or Service in question. Highest competitive bid is given the rights for the same.
Audit
An audit in a financial context is referred to as an official inspection of a company and its financial statements by a third party body so as to ensure that there is no Inconsistency
Auditors
Auditors in finance refer to the personnel who are responsible for validating the reliability of the financial statements of an Organization.

Bad debts
Bad debt is basically the case where borrower fails to repay the money back to the creditor on the agreed terms. Bad debt also can be the one in which cost of debt recovery is more than the repayment amount.
Balance of payment
Balance of Payments is the summarization of a country’s transaction with rest of the world. It can be terms of goods, services & Income. Balance of payments is also known as balance of International Payments.
Balanced funds
Balanced funds are basically a type of Mutual Funds that combines a component of stocks as well as a component of the Money Market. The proportion of majority or equal in some cases varies from fund to fund.
Balanced scheme
Balanced funds are also known as Balanced Schemes.
Bank Rate
Bank Rate is the interest rate that a central bank of a country charges to the commercial bank for lending loans and advances. Bank Rate is also known as the discount rate in American English and the name varies from country to country.
Base metals
Base metals are those metals which are available in abundance and thus are cheaper than precious metals. Base metals include metals like Aluminum, Copper, Tin, Zinc & Lead.
Bearer stocks
Bearer stocks are the physical shares and thus provide ownership to the person having a physical certificate. The issuing firm neither registers the owner of the stock nor transfers the ownership of the same. Company issues the dividends to the person who presents the physical coupon of the same.
Bearish view
Bearish view for a particular security signifies that there shall be a downwards movement in its prices and the investor seeks to get profit from the price differential opportunity in the time frame.
Beta
Beta is generally used to determine the volatility of the investment. Beta greater than one indicates that the investment is more volatile than the markets whereas vice versa also holds true.
Bid – Ask spread
Bid-ask spread is the price differential between the bid and ask price of a security. It is essentially how much a buyer is willing to pay and how much a seller is willing to sell.
Bid price
The price at which a person is ready to sell their investments is known as bid price.
Block deal
Block deal is a trade that has a value of minimum Rs.5 crores or a volume of minimum 5 lakh equity shares. It generally happens between the two institutional players.
Blue chip companies
A blue chip company is known to sell high quality goods and services. These companies are trusted most for the kind of security that comes with them against the market risks and the volatility.
Board lot
A board lot stands for the standard no of shares defined by a stock exchange to be traded as a single stock. This is done so as to facilitate easy trading by removing the odd units.
Bond
Bond is a type of fixed income security. In bonds an investor provides money to the bond issuer as a loan in return for a variable or fixed interest rate.
Bonus
A bonus is an additional compensation given to the employee in lieu of achieving some goals or as commitment to the organization.
Book building process
Book building process is a process of generating, discovering and recording investor demands for the shares during an Initial Public Offering(IPO).
Book Runner
Book runner is the main underwriter for any equity, debt or hybrid securities for a company.
Borrowed Capital
Borrowed capital are the funds that are available to any company by external or internal source. All liability items which are not represented under equity are known as the borrowed capital.
Broker
A broker is an individual/ company that acts as an agent for a person to persuade any business.
BSE
BSE stands for Bombay Stock Exchange and is an Indian Stock Exchange located at Dalal Street, Mumbai. It is claimed to be Asia’s first stock Exchange.
Bulk deal
Bulk deals are the deals which include trading of 0.5 % of the company’s shares in single or multiple transactions in anytime in Trading hours.
Bullish view
Bullish view over any stock indicates that investor is hoping that the prices of the stock will increase in near future and client tries taking the advantage of price differential over the period of movement.

CAD
CAD stands for Canadian Dollars and is the currency of Canada. The most popular exchange rate at Canada is USD/CAD, which is US dollar versus Canadian dollar. CAD is represented by the symbol $.
Call option
A call option is a specialized form of right or privilege given to the investor to buy a stock, bond, commodity or any other form of financial instrument at a specified price and within the specified time-frame.
Capital appreciation
When there is a rise in the value of an asset due to increased value of the same asset at the market, the phenomenon is known as capital appreciation. The value of the asset stands higher than what the investor had paid for, while purchasing the same.
Capital Gains tax
Capital gains tax is a type of tax that is levied on the investors, based on the profits accrued over selling a capital asset at a price higher than its initial purchase price. Capital gains tax can be levied only when the investor realizes the value of the asset and not while he/she is holding it.
Capital protection funds
Capital protection funds are funds that offer investors with an ample protection against their capital funds in the eventuality of an economic downturn while providing them with an enhanced rate of returns on their investment by allowing them to take part in certain market appreciation schemes linked to equity.
CDSL
CSDL stands for Central Depository Services Ltd. It is the second largest depository holding in India situated in Mumbai. A depository is a central domain wherein securities or shares of various companies are held in an electronic form.
Certificate of deposits
A certificate of deposit or CD is a kind of a savings certificate which comes with a fixed maturity date and provides a specified rate of interest to investment holders. A CD can be issued in any denomination after the investor complies with the minimum investment requirements.
Churning
Churning is an illegal and unethical practice adopted by greedy traders in respect to financial parlance. The broker or trader indulges in excessive trading from a single client’s account just to generate huge sums of commissions.
Circuit breaker
Regulators at the stock exchange market just put a temporary halt to buying and selling of individual securities. This is what is known as a circuit breaker. The move is effected just to curb panic selling and buying of securities especially at a time when the markets are highly volatile.
Collar
Collar is a protective strategy put in place by the SEC (Securities Exchange Commission) after a long position on a stock has experienced substantial capital gains. While an investor simultaneously transacts an out-of-the-money call option while purchasing an out-of-the-money put option, a collar position is automatically being created.
Collared bonds
These are bonds that protect the investors against excessive market volatility. They offer good returns on investment and also offer protection against the investor’s capital investment despite higher triggers of economic down turns.
Collateral
Collateral is an exchange of a property or any other valuable asset a borrower offers to the lender, just to secure a loan. The lender can realize the complete worth of the collateral, just in case the borrower fails to make the promised loan amounts on time.
Combating financing of terrorism
FATF stands for Financial Action Task force. The FATF provides the investors with a list of countries with whom, trading or processing of transactions are highly prohibitive in nature. This measure is known as combating financing of terrorism.
Commodity trading
Commodities relate to day to day products we use in our everyday lives. These include coal, crude oil, petroleum products, pulses and millets, gold, silver, copper and lot many. Indulging with these on an investment portfolio is what is known as commodity trading.
Compounded Annual Growth Rate (CAGR)
When you calculate the mean value or moving averages of an investment portfolio over a period of one year or more, the statistical measure that is arrived at, is what gives Compounded Annual Growth Rate or CAGR.
Consumer Price Index or CPI
Consumer Price Index or CPI is a statistical measure arrived at, by tracking changes in price levels of products and services as utilized by households. CPI is calculated using the prices of commodities collected as samples over frequent periods of time.
Contingent Deferred Sales Charges or CDSC
A contingent deferred sales charge or CDSC is a kind of an investment fee, mutual fund companies impose on their investors. This is while they decide to sell their mutual fund shares before the expiration of the scheme, per say.
Contra funds
Contra funds are an unconventional form of investments fund managers propose. These are investments that are either under-performing or depressed at the current point of time but with the anticipation that these investments are likely to provide superlative returns in future.
Contract notes
Contract notes are the most vital pieces of information available to a stock investor. These contain a complete list of all transactions made by the investor on his investment portfolio.
Credit Info Bureau India Lid or CIBIL
Credit Info Bureau India Ltd or CIBIL is the first credit rating agency founded in India during the year 2000. This credit rating agency maintains a complete record of individual’s payments with respect to loans and credit cards.
Credit rating
A credit rating is an overall assessment of a loan borrower’s credit worthiness before a short-term, medium-term or long-term loans are availed by the aforesaid member. A credit rating check can apply to any form of borrower, be it an individual, a partnership entity or a corporate entity. Credit rating checks are performed by credit rating agencies.
Currency Market
Currency market is a trading market where different forms of currencies are traded against one another. Just like equity market or stock exchange market, a currency market can also be influenced by market fluctuations and economic ups/downs.
Currency Peg
Currency peg is an exchange-rate policy initiated by the Government wherein the central bank’s rate of exchange is attached to or pegged with the exchange rate of another country’s currency. The currency pegs are initiated to stabilize the exchange rates between two countries or two economies with a motive of bringing down the value of imports.
Currency Trading
Currency trading is clearly defined as a process in which investors indulge in buying and selling different currencies of the world. The FOREX (Foreign Exchange) is the market that let investors’ trade currencies in volume.
Current Account
A current account can also be termed as a businessman’s account wherein money can be withdrawn without any prior notice and is mainly opened to facilitate frequent deposits as well as withdrawals by means of cheques.
Current Account deficit
A current account is the indicator of an economy’s health which is calculated as the sum of Balance of trade (Exports less imports), net income from abroad and net current transfers. If the country’s imports exceed that of exports, then the economy is said to have a current account deficit.
Custodian
A custodian is clearly defined as a financial conglomerate which is involved in safe-keeping of investors securities in the form of shares, certificates and data information reports. The securities’ along with other assets can either be held in physical or in an electronic format.
Cut-off time
Cut off time in business parlance, refers to the last point of time, during the day, where inter-bank payments such as Fed Wire transfers and cheques clearances are submitted to the automated clearing house or inter-bank clearing system.
Cyclical stocks
Cyclical stocks refer to those companies whose securities are sharply impacted by ups and downs in the economy. These companies churn out discretionary items consumers can buy more of, while the economy is in a promising stage or is in a booming period and can buy less of, during the time of recession.

Dawn Raid
A dawn raid is a period of time wherein the investor or the firm purchases a substantial number of shares in a company, the first thing in the morning. The moment the stock markets are open, the shares are being bought at lower costs.
Debentures
Debentures are debt instruments, an issuing company offers the general public as a way of raising capital. These are neither backed by collateral nor loan security but issued based on the general credit worthiness and reputation of the borrower.
Debt fund
An overall investment pool which issues various forms of investments such as mutual funds, exchange traded funds or securities is known as a debt fund. The fund comprises of core holdings that are fixed income investments such as short or long term bonds or securitized money instruments.
Deep discount bonds
A deep discount bond otherwise known as a zero-coupon bond is a debt instrument that is purchased at a price far lesser than its nominal face value. The total value of the instrument is borne by the investor only at the time of maturity of the investment.
Defensive stock
A defensive stock refers to series of well-procured investment coupons that offer investors with ample dividends and stable forms of income irrespective of what the market conditions are. As defensive bonds are always in demand, these stocks facilitate a stable growth of the investment portfolio.
Deficit
When the amount required for a particular fund falls short of the mark, a deficit is created. The deficit is clearly defined as the difference between cash inflows and outflows such as trade deficit or budget deficit.
Deflation
Deflation is an overall stabilized situation in the economy wherein there is a deep contraction in prevalence of circulated money. The purchasing power of people improves and wages increase unlike what happens when there is inflation.
Delivery trading
Delivery trading is the most secured form of trading wherein the investor buys the shares on the current day and sells it the very next day. In delivery trading, shares or securities can be sold at any time before the market closes.
Demand draft
A demand draft or DD is a negotiable instrument for making transfer payments from one bank to another. Demand drafts or DD’s differ from cheques in the sense, the DD’s do not require signatures but just require the right bank account or routing numbers.
De-mat account
A de-mat account is a trading account wherein the shares and relevant certificates of investment holders are held in an electronic form. The de-mat account holds certificates of shares, government securities, bonds, mutual funds and ETF’s (Exchange traded funds) all under the same roof.
Dematerialization
Dematerialization is a process in which physical copies of share certificates are converted into an electronic or digital format.
De-merger
A de-merger is a business strategy in which the corporate entity or a large business conglomerate is broken down or split into several components either to operate on their own or to prevent an acquisition or take-over by another company. The independent entities are then sold to a third party or dissolved; the process also has a motive to sell off those components or streams of the firm that are no longer a part of the core product line of the business.
Department of economic affairs
Department of Economic affairs or DEA is the pivotal agency of the Union Government involved in formulating and monitoring economic policies and programs that have a strategic bearing on the overall management of the economy, both across domestic as well as international frontiers.
Depository
Depository is clearly defined as a facility say like an organization, bank or financial institution that holds and assists traders and investors in buying and selling of shares and securities.
Depository Participants
Depository participants or DP’s are defined as the intermediaries between the depository (agency) and the investors. Classic examples of DP’s are brokers or traders who perform trading transactions on behalf of their clients by taking a commission known as brokerage fee.
Depreciation
Depreciation is decrease in the value of an asset with efflux of time on account of constant wear and tear of the same. A business entity deducts a certain percentage off the asset in the name of depreciation and accounts for the same in the Profit and Loss Account.
Derivatives
Derivative is a security or a stock whose price is determined or derived from one of more underlying assets not belonging to the same cluster of assets. Examples of derivatives include stocks, bonds, commodities, currencies and interest rates.
Discretionary account
A discretionary account is a kind of a managed account wherein the trader or the broker buys and sells securities from the client’s account even without the client’s notice. However, the client signs up a discretionary disclosure document which serves as the evidential proof that client gives his or her full-fledged consent for the same.
Diversification
Diversification is a strategic investment technique wherein the investor grabs on to varied forms of investments within the same investment portfolio. The main object behind this is to earn enhanced returns over multiple forms of investment and to pose a lesser risk on the income portfolio over independent forms of investment.
Diversified debt funds
Debt funds are fixed income securities like bonds, mutual funds or treasury bills and provide investors with enhanced returns on their investments despite market odds. Investing into multiple streams of fixed income securities is what is known as diversified debt funds.
Diversified equity funds
A diversified equity fund is a kind of fund that invests in companies regardless of the size or range of operations they are involved in. Classic examples of diversified equity funds are mutual funds, unit linked insurance plans or ULP’s and SIP’s (Systematic equity plans). The securities optimize equity and debt.
Dividend
A dividend is a lucrative source of income for investment holders who have invested in shares or equity market. Dividends are profits rolled out by the issuing companies to the respective stake holders or shareholders.
Dividend Distribution Tax or DDT
Dividend Distribution Tax or DDT is clearly defined as the tax imposed by the Indian Govt. to entities or corporates that issue dividends to shareholders. The Dividend distribution tax or DDT is estimated to be 15 % as per the Union Budget reports 2007.
Dividend stripping
Dividend stripping is an investment strategy adopted by investors who purchase shares just before the onset of the company announcing dividends. The move is made by corporate entities or investors for a tax avoidance purpose, as well.
Domestic Institutional Investor or DII
Domestic Institutional Investors or DII’s refer to Indian investors who invest their money at the financial markets of India. Classic examples of DII’s are Investors or Stakeholders of the Indian stock market.
Domestic trade deficit
A domestic trade deficit is a glum scenario in the economy wherein the country’s imports exceed those of exports. A negative balance of trade thus results in outflow of domestic currency to foreign markets.
Due Diligence
Due diligence is an authentic form of audit or investigation carried out on investment consoles with respect to reviewing all financial records and other forms of so-called deemed material. If the investor makes a due diligence analysis before investing into the firm, he/she makes sure that the money is in safe hands.

Earnings before interest and tax (EBIT)
Earnings before interest and tax or EBIT is clearly defined as an economic indicator wherein the total revenue of the company is calculated and the operating expenses, excluding those of interest or tax, are deducted from the same.
Earnings before interest, tax and depreciation (EBITD)
Earnings before interest, tax and depreciation is a clear evaluator of the company’s performance during the year. Earnings before interest, tax and depreciation otherwise abbreviated as EBITD is calculated as Revenue – Expenses (excluding interest, taxes and depreciation).
Earnings before interest, taxes, depreciation and amortization (EBITDA)
Earnings before interest, taxes, depreciation and amortization or EBITDA is clearly defined as a measure to evaluate a company’s operational efficiency without bringing in accounting, financial and tax components into the same.
Earnings per share or EPS
Earnings per share or EPS is defined as a portion of profits that are ideally allocated from each and every share available as a part of the common stock. Earnings per share or EPS is a clear indicator of the company’s profitability mode.
Economy
Economy is a geographical location or zone wherein production, consumption and distribution of goods and services take place.
Electronic Clearing Services or ECS
Electronic Clearing Services or ECS is defined as the electronic mode of transmitting payments by banking or financial institutions or by corporate entities. ECS options are widely used to credit employees’ salaries into their respective bank accounts.
ELSS
ELSS popularly abbreviated as Equity Linked Savings Scheme are vibrant investment options offered by mutual fund companies in India. These are diversified open ended investments that offer plenty of tax benefits to investment holders under Section 80C of Income Tax Act 1961.
Employee Stock Option
An employee stock option or ESO is an added privilege of granting shares to certain select group of employees as decided by the company’s top management. An ESO option grants option holders premium equity shares of the company that are priced way lesser than the actual market price.
Entry load
Mutual fund companies usually collect a stipulated amount from investment holders especially while they join a particular investment scheme. This fee is known as the entry load.
Equity capital
Equity capital is referred to as the capital raised by the company by way of public offerings. The shares are issued to the general public at the IPO or Initial public Offering.
Equity index
Equity index is clearly defined as a way of measuring a portion of the stocks as to how these are performing at the market. Mean averages or weighted averages are used to arrive at an appropriate index.
Equity investment
Equity investment is a form of investment which involves buying and selling of shares and securities. Individuals and firms invest their money at the equity markets in anticipation of receiving their dividends and capital gains.
Equity market
An equity market is a market place wherein buying and selling of shares takes place on a large scale across the nation or across a given geographical stock exchange. NYSE or New York Stock Exchange is one of the busiest stock exchanges across the world.
Equity mutual fund
Equity mutual fund is a fund that primarily deals with stocks and shares of different companies. Equity mutual fund provides ample protection to investor’s capital as it invests its core holdings in diversified companies irrespective of size or kind of products they deal with.
Equity share
Equity share is the portion of company’s capital investment accrued in the form of borrowed capital. Equity Shares also provide holders with voting rights.
Escrow account
Escrow account is a temporary transaction held by a third party until the time the transaction in the name of a contract or a deal is settled between two parties directly concerned with the same. The Escrow account is suspended once the formalities regarding the contract or deal are fulfilled and signed off.
ETF (Exchange traded funds)
Exchange Traded Fund or ETF belong to a group of marketable securities that tracks other forms of investments like indexes, commodities, bonds or a basket of account like an index fund. The only difference between an ETF and mutual funds are that the ETF’s purely act like common stock at an exchange parlor.
EUR
EUR is the symbol for European currency denoted by EUR. EUR is also known as a Euro.
Eurobond
Eurobond is denominated in a currency that is not the home currency of the country or the market place where it is issued in. These bonds are also known as Euro-yen bonds.
Ex parte award
When a person who is a part of a juridical affirmation or a legal suit has not received notice by the court and therefore he/she chose not to attend the proceedings, the aforesaid party becomes an ex-parte. If the person does not attend the hearing and the judgement is in favor of the application as submitted to the court, the ex-parte nominee receives an award that is known as ex-parte award.
Ex-dividend
Ex-dividend are dividends on those trading shares classified from the seller’s point of view and not the buyers. Ex-dividends are dividends mostly encashed by sellers. Moreover, if the ex-dividend issuing company confirms a person to receive such dividend payments, only the aforesaid person can receive the same from the company.
Exit load
Exit load is usually a commission or a fee mutual fund companies charge from the investor for leaving or exiting from a scheme. It can either be an independent scheme like a Life Insurance or a group scheme like PPF (Public Provident Fund).
Exponential moving average or EMA
Exponential moving average is a statistical measure very similar to a moving average where the data is tabulated accordingly. The only difference between a simple moving average and that of an EMA is that more weight is given to the latest data. This measure is also known as the exponentially weighted moving average.
Exports
When a country supplies raw materials or finished products to another foreign or overseas nation, the supplying country becomes the exporter and the tangible goods and services supplied are classified as exports.
Exposure
Exposure is a quantified percentage of access given to investor holders or equity shareholders at the common market-place. An equity share holder gets better exposure to the share market if the quantum of investment is on the higher side.

Face Value
Face value is clearly defined as the nominal value of a share or a security printed at the back of the share or bond certificate. The issuing company simply puts the traded security as ‘Value at par’.
FDI
Foreign Direct Investment or FDI is a form of an investment, wherein a foreign country creates investment-fund portfolios in another country for establishing stronger business ties between both the countries. FDIs help the foreign company establish ownership, control administration, and acquire business assets in the country where it plans its area of operations in.
Federal Reserve
The Federal Reserve is defined as the Central banking system of the United States of America established during the year 1913.
Feeder funds
Feeder funds are those funds that clearly put all their investment portfolio under the main header fund namely ‘The Master fund’. One legal or financial advisor will look into all funds falling into the aforesaid master fund.
FIAT currencies
FIAT currencies are legal tender purely managed and controlled by the Government of the issuing country. US dollar is a FIAT currency and so are Euros, pounds, and other major currencies of the global union.
Fibonacci
Fibonacci series are integers derived from adding the corresponding number to the new number appearing in the series. Say for example (1, 1, 2, 3, 5, 8, 13, etc.). The sequence was developed by a Mathematician named Leonardo Fibonacci during 1175 AD. Quite a lot of financial derivations are derived from Fibonacci analysis.
Financial analysis
Financial analysis is a clear indicator of determining how the company is performing at the market-place. By determining the cash flow statements, profitability statements, and balance sheets, financial analysts determine whether the company is in a stable, solid, liquid, or in a profitable state to honor the monetary commitment of investment cum stake holders.
Financial planning
Financial planning is a comprehensive analysis of one’s finances to help achieve life goals or aspirations. The holder can buy a house, pursue further studies for siblings or save up for retirement using financial planning strategies.
Fiscal deficit
A fiscal deficit is a glum scenario the economy faces when the total expenditure of the Govt. exceeds the revenue it generates. Deficit usually relates to the accumulation of debts over the years.
Fiscal policy
Fiscal policy is a means by which The Govt. adjusts its spending levels and taxation policies to cater to the ever-growing demands of the economy. It is a sister strategy to monetary policy wherein the central bank influences an economy’s money supply.
Fit and proper person
A fit and proper person’s test is a strategy adopted by top management of companies to establish the trustworthiness and code of conduct amongst a group of business employees. This strategy helps the management identify corrupt or fraudulent businessmen and refrain them from serving the group.
Fixed exchange rate system
Fixed exchange rate system is clearly defined as an economic regime in which the Central Govt. ties the official exchange rate of the country against another country’s currency or against the price of gold. This strategy is mainly adopted by the Central bank to maintain a country’s currency value on a very narrow bandwidth.
Fixed Maturity Plan or FMP
Fixed Maturity Plan or FMP’s are investment plans that offer complete capital protection of the investors’ base money and also accrue fixed rate of returns upon maturity of the aforesaid set of schemes. These include fixed deposits, AAA rated corporate bonds, CD’s or Certificate of Deposits, Commercial papers or CP’s, etc.
Flexible exchange rate system
A flexible exchange system is a regime wherein the forex markets determine the value or price of the currency based on the demand and supply of the same. Other currencies of the world also have a huge role to play in determining the value of the currency belonging to a particular economy.
Folio
A single unit of a stock, share or commodity forming a part of the larger investment portfolio is what is known as a folio.
Foreign Currency Convertible Bonds or FCCB
Foreign Currency Convertible bond or FCCB is a kind of a convertible bond. In other words, FCCB bonds are issued in currencies other than the domestic currency of the issuing economy. A convertible bond is an optimal mix of debt and equity giving investment holders enhanced returns over investment.
Foreign Currency Non-Resident Account or FCNR
Foreign Currency Non-Resident account or FCNR is a kind of fixed deposit account wherein the deposits are in the form of income earned abroad. The income accrued in this account can take the shape of the currency in which the deposit is made into the account.
Foreign Exchange Rate
Foreign exchange rate is the rate at which one currency is exchanged against the value of another currency. INR or Indian Rupee can be converted to US dollars using the rate prevailing at the foreign exchange.
Foreign Institutional Investors or FIIs
Foreign Institutional Investors or FII’s are corporate entities or conglomerates established outside India but want to make a sizeable or substantial amount of investment with Indian markets. The FII’s deposit money in the form of securities issued by Indian companies.
Foreign Inward Remittance Certificate
Foreign Inward Remittance Certificates or FIRC are evidential documents for all inward remittances arriving to India. The statutory or legal entities use the document as authentic proof that an individual has received a payment in foreign currency outside of India.
Foreign Portfolio Investors or FPI's
Foreign Portfolio investors are those cluster of investment holders who own foreign securities or shares passively. The owner of these shares do not directly own or control the financial assets and the securities are relatively liquid, given the volatility of market conditions.
Forward contract
A forward contract is a straight forward agreement or contract between two parties to buy or sell an asset at a specified price but dated for a future point of time. The forward contract with respect to shares, commodities, futures or options make it convenient for investment holders to indulge in hedging or speculation.
Forward price
Forward price is clearly defined as the price pre-determined between the buyer and seller over an underlying security, asset or commodity at a future point of time.
Fresh purchase
Fresh purchase defines the phenomenon behind purchasing the shares, debentures or securities of the company afresh within minutes the issuing company comes up with an IPO (Initial Public Offering). Investors who want to become shareholders for the very first time also have to sign up monetary restriction documents.
FRF
FRF is an acronym for Financial Reporting Framework. It is an accounting strategy to determine, measure and recognize all material items appearing on the financial statements of a company.
Front running
Brokers have access to orders of investors much in advance. If they use the information illegally and transact the dealings on behalf of their clients, just to obtain profits into their personal accounts, such a foul practice is referred to as front running.
Fund
A fund refers to the sum total of all financial resources belonging to a firm. These include cash at hand, bank balance and accounts receivables. A fund is also a specified sum of money that is ear-marked or allocated towards a particular financial scheme.
Fund manager
A fund manager is the person responsible for implementing a fund’s investing strategy and managing its core range of portfolio trading activities. Fund managers are paid a certain percentage of fund’s average also known as Assets under Management or AUM.
Fund of Funds or FOF's
A fund of funds is an investment strategy that deals with investing with multiple forms of underlying assets or into instruments of investments rather than a single form of investment. A fund of funds therefore comprises of a mixed bag of investment portfolio consisting of varied proponents of investment.
Funded debt
A fund debt forms a part of the company’s borrowed capital in the form of debentures, long-term notes payables or bonds. These form a part of the funded debt mainly because the underlying components are funded with interest payments by the borrowing firm to lenders or investment holders.
Futures
Futures refer to buying and selling of shares, securities or other forms of underlying assets at a specified price over a future point of time.

Gamma
Gamma is a financial strategy in which the rate of change in an option’s delta per 1-point move is calculated while determining the prices of underlying assets. These are with respect to financial commodities like derivatives, options, shares, securities, or index values.
Gamma Hedging
Gamma is quite an invincible product when it comes to hedging investment values. A reduced gamma range is what helps investment commodities maintain their optimal hedge over a wider price range. Hence, gamma hedging is the technique used by investment traders and brokers to help investors earn enhanced returns over their investment.
Gap analysis
Gap analysis is nothing but a precise comparison between the actual performance with the envisaged level of performance or potential. This helps the entity perform at a level that is expected out of the unit so as to achieve enhanced productivity and profitability levels.
Gap insurance
Gap insurance is clearly defined as an auto insurance policy owners take to protect themselves from the losses that arise when the amount of compensation on a collision damage does not fully cover the vehicles’ overdue on lease payments or financing arrangement.
Garbage fees
These include unnecessary forms of documentation fees that are added to a mortgage’s closing account to increase the lender’s profit while closing the aforesaid account. Garbage fees take names like administrative fees, loan appraisal fees, application fee, document’s reviewing fees, and so on.
GBP
GBP is the abbreviated form of Great British Pounds. GBP is the widely accepted currency across the United Kingdom or UK.
GDP
GDP stands for Gross Domestic Product. It is the sum total in terms of monetary value of the total volume of finished goods and services produced throughout the nation as calculated quarterly or yearly.
GDP price deflator
GDP price deflator implicitly means price deflator itself. It relates to the total monetary value of newly produced final goods and services circulated within the economy.
General business tax credit
General Business Tax Credit or GBTC is clearly defined as the actual value of the amount of credits applied against a defined source of income while calculating tax returns. GBT can usually be carried forward for a number of years but can also be carried back in certain exceptional scenarios.
General insurance
General insurance is an insurance product aimed at safeguarding or providing protection against unforeseen losses arising from damage of property and pays up for the loss of an asset. General insurance premiums are required to be shelled out monthly, bi-monthly, quarterly, half-yearly or as an annual term fees.
Gilt edged security
Gilt edged securities are high-grade bonds issued by either the Govt. or a corporate firm. These pay consistent dividends or interest over investors’ capital fund.
Global indices
Global indices are rates of exchange relied upon at a bustling stock-exchange market. Global indices provide data with respect to daily highs, daily lows, and changes in values of indices of financial commodities.
Gold funds
Gold funds are those investment products that purely invest in various forms of gold. These take the shape of physical gold or forms of stocks pertaining to gold mining companies.
Government securities
Government securities are bonds such as treasury bills, savings bonds, and notes that are issued by the Govt. authority. These bonds offer fixed rates of returns and dividend payments over the investors’ principal money.
Graph theory
Complicated interrelationships like portfolio theory and index replication are made available through concise graphical representations. Making a financial analysis via graphs is what is known as financial graph theory.
Gross National Product or GNP
Gross National Product is the sum total of the monetary value of all goods and services produced in the country for one full year plus the amount of net income from foreign investments.
Gross Registered Tonnage or GRT
Gross Registered Tonnage or GRT is clearly defined as the volume of cubic space across the deck of a voluminous ship. The space accommodates fuel, cargo, passengers, and crew members of the ship.
Group policy
Group policy is defined as a clustered insurance policy, where a group of two or more nominees form a part of the insurance scheme. Employees’ Provident Fund or EPF is a classic example of a group policy where a set of employees are covered by the same insurance scheme, as such.
Growth fund
A growth fund is a fund that invests money with diversified stocks purely aiming at capital appreciation as the primary norm. The stocks come with little or no dividend pay-outs. The funds accumulated through a growth fund are re-invested as earnings back into the business facilitating growth, expansion, or diversification of the business.
Growth Schemes
Growth schemes are related to high-end mutual funds that purely lure investors with enhanced rates on return and lead to the growth of investors’ capital.
Guaranteed Surrender Value
Guaranteed Surrender value is the assured sum of premiums as borne by the policyholder with exclusions like premium paid for the first year and other forms of book value charges as enforced on the policy account as such. Premiums have to be paid for at least three consecutive years if the holder wants to withdraw the surrender value from the policy.
Guaranteed Survival benefit
Guaranteed survival benefit relates to the amount policyholders are entitled to upon completion of the policy tenure itself or somewhere mid-way when the policy is still on.

Haircut
The difference between an asset’s market value used as loan and the total amount of loan is known as haircut. The haircut amount shows the perceived risk of loss of the vendor when the asset falls in value.
Half stock
A stock when gets sold at a half value of its standard price is called as Half Stock. This can be common or even preferred and is similar to a regular share of stock.
Halloween Strategy
An investment strategy where the investor sells his stocks before the 1st of May and does not reinvest in the stock market till the 31 of October to increase the capital gains is known as Halloween Strategy.
Hard money loan
The hard money loan is a kind of loan that is asset based where the borrower receives the funds by securing a real property. Such loans are mostly issued by private companies and investors.
Harmless warrants
Harmless warrants are the bond provisions which allow the bond holders to relinquish the bond to the issuer based on the condition that the borrower purchases another bond from the same firm and with same features.
Haurlan Index
Haurlan Index is an indicator used in technical analysis which is developed by P N Haurlan and is used for the detection of market breadth.
Hawala
Hawala is a traditional system used to transfer money in Arab and South Asian countries where the money is first paid to agents who in turn instruct an associate from relevant country to pay the end recipient.
Head and shoulders
Head and Shoulders is a pattern used on technical analysis chart. This pattern is formed when there is a market trend in process which occurs due to the reversal of a bullish or a bearish trend. A patterned shape takes place in such situation and this is recognized as reversal formation.
Head-Fake Trade
This is a kind of trade where the stock market or a specific stock appears to be moving in one direction, but suddenly reverses its course and moves the opposite way.
Headline Risk
Headline risk is the risk that occurs due to the media coverage of any event that can show an adverse effect on the stock price of the company.
Heat maps
Heat maps use colors to visually represent data. Heat maps are considered as short cut tools that show the performance of the stock and also summarize the market action; all in one single window.
Hedge funds
Hedge funds are best alternative investments that are made using pooled funds and using different strategies so that it can provide active returns or alpha.
Hedgers
Hedgers are traders or commodity producers who trade in commodities or other financial instruments to protect their investments against the price fluctuations.
Hindu undivided family (HUF)
Hindu undivided family is a family that has all the persons descended lineally from one common ancestor and this includes wives and unmarried daughters too. The membership in HUF is not based on contract but comes from the status of the person from such families.
Hive-off
When a large company splits off a part to form a small subsidiary, it is called as a Hive off. During the Hive off, the company provides shares in the subsidiary to the existing shareholders.
Home equity
Home equity is the ownership value of built up home or a property and this represents the present market value of the home. The home equity value increases over time as the mortgage gets paid off by the home or the property owner.
Home loan
Home loan is a loan that is given by a bank or a mortgage company or any other financial institution to purchase an investment or a primary residence. This can either have a fixed or a floating rate of interest that is paid monthly along with a contribution towards the principal amount of loan.
H-Shares
H shares are the shares of the company that are incorporated in Chinese mainland and are listed on the Hong Kong Stock Exchange. H shares though are regulated by the Chinese law and are always denominated in Hong Kong dollars.
Human Development Index (HDI)
Human Development Index is a statistical way to study the life expectancy, the education and the per capital income indicators. These are used to rank the countries into four different tiers based on human development.
Hybrid funds
Hybrid fund is a type of mutual fund where the investor’s portfolio has the right mix of stocks and bonds. These can remain fixed over a period of time or can vary proportionally.

Income scheme
Income scheme is the kind of investment vehicle which provides the investor with a specific monthly payment. These are most suited for senior citizens.
Income stocks
Income stocks are equity securities that offer regular pays and have steady increasing dividends. These also offer high yields that generate most of the returns.
Index
Index or the stock index is the measurement of value of one particular section of stock market.
Index funds
Index funds are the kind of mutual fund with portfolio that is constructed to match the components of the market index.
Index of industrial production (IIP)
Index of industrial production is the index that shows the growth rates in various groups of industry of the economy with in a period of time.
Indian depository Receipt (IDR)
Indian depository Receipt is the financial instrument that is denominated in INR and is denominated as depository receipt.
Individual financial advisors (IFA)
Individual financial advisors are professionals who manage the finances by providing an advice related to investments, savings, property planning, taxes or retirement.
Inflation
Inflation occurs when there is a broad increase in the prices. In simpler terms, inflation means that services or goods are valued as desirable when compared to money.
INR
International Organization for Standardization currency code for the Indian Rupee is INR and this is the currency of India.
Insider Trading
When the trading of a stock of a public company is traded by individuals with the access to ‘s nonpublic information, it is called Insider Trading.
Insolvency
Insolvency occurs when an individual or a company is no longer in a position to meet the financial obligations with its lender. This can occur due to poor cash management or a downfall in the cash flow or due to increase in expenses.
Institutional investors
Institutional investors are individuals who pool in money for the purchase of property or securities or other kinds of investment assets.
Insurance
Insurance is the contract that is represented by a policy through which an entity or an individual receives financial reimbursement or protection against any losses that have occurred from the insurance company.
Interest rate
The Interest rate is the amount that gets charged as a percentage of the principal, by the lending company or a lender for the use of assets.
Interest rate futures
Interest rate futures are financial derivatives that have an interest bearing instruments as underlying assets.
Interest rate swap
This is a contract that is used to exchange fixed payments for the floating payments that are linked to interest rates. These are used to manage the exposure caused due to fluctuations in interest rates.
Interim Dividend
Interim Dividend is the dividend given to the shareholders which has been declared and has also been paid before the company determines the full year earnings.
Intermediaries
Intermediaries are entities that act as middlemen between parties when there is an occurrence of financial transaction. These can be commercial banks or investment banks.
International trade
International trade occurs when there is an exchange of capital or goods or even services across international territories. Such a trade represents the share of GDP in many countries.
Interval fund
Interval fund is a kind of investment firm that gives periodic offers to its shareholders to repurchase its own shares.
In-the-Money
As per In the Money, the strike price of the call options is lower than the market price of the underlying asset or the strike price of the put option is higher than the market price of the asset.
Intraday trading
Intraday Trading is also known as day trading which includes buying and selling of shares or other financial instruments on the same trading day. All the open positions are to be closed before the markets get closed for that day.
Intrinsic value
Intrinsic value is calculated for a company or an asset and is based on the underlying perception of the assets true value. This also takes into consideration all the aspects of business.
Investment
As per economics, investments include the purchase of goods which are not used or consumed today but are used in the future for the creation of wealth.
Investors
An investor is a person who commits his capital expecting the financial returns. The investors use the investments made to grow the money.
IOC
IOC of the Immediate Cancel Order is the order to sell or buy a security that has to be executed immediately and any such order portion that cannot get filled immediately gets cancelled.
IPO
An IPO is also called as Initial Public Offering that is the stock of the private company that is offered to public. These are issued by young companies that seek capital for expansion.

Jobber
A jobber is a slang for a market-maker at the London stock exchange since 1986. These guys privately hold a select group of shares and securities and match investors’ buy and sell orders by creating additional realms of liquidity.
Joint Account
Joint account is an account held by more than one account holder in a banking or a business account. Here one account holder acts as the primary account holder. Then the other two or three holders are deemed as secondary account holders.
Joint and Survivor annuity
Joint and Survivor annuity is an insurance product wherein premiums are paid for more than one nominated member. The Joint and Survivor annuity schemes are taken by married couples so that the surviving partner receives an income for the rest of his/her life.
Joint bond
The joint bond is an arrangement wherein the co-guarantor for repayment is a party other than the issuer. Hence the liability towards repayment is shared by multiple parties. The joint bond holders can be both corporate entities as well as governmental agencies.
Joint float
Joint float is a mutual agreement between two or more countries deciding to keep their currencies at the same exchange rate relative to one another but not with respect to other countries. The countries participating in the joint float scheme purchase each other’s currencies to keep the move alive.
Joint liability
A joint liability is an arrangement to share a repayment obligation amongst two or more parties. In this type of understanding, the parties share the risks involved including legal litigation or lawsuits.
Joint life payout
Joint life payout is an employees’ scheme wherein the working employee receives pension for the rest of his/her life. If the beneficiary dies, the spouse of the surviving partner continues to receive the emoluments for the rest of his/her life.
Joint stock company
A joint stock company is an optimal mix of a corporate entity and that of a partnership. Shareholders have an unlimited liability for the company’s debts at the US while at the UK the liability of shareholders is limited to the nominal value of shares held by them as such.
JPY
JPY is the abbreviated form of Japanese Yen. It is the form of currency used for buying and selling goods and services and for performing trading transactions across the whole of Japan.
Junk bonds
Junk bonds are instruments that either offer investors a higher yield on their potential investment or are graded as non-investment bonds at the other end of the spectrum. Junk bonds carry a higher amount of risk in relation to the investment graded bonds.

Key Information Memorandum or KIM
Key Information Memorandum or KIM is a prospective document containing important information an investor ought to know before investing his/her hard-earned money into mutual funds or other lucrative forms of investment. These include investors’ rights and privileges, risk factors, terms and conditions of contract, penalties and pending litigations, etc.
Kiwi Bond
Kiwi bonds are forms of investments or bonds exclusively available to the residents of New Zealand. These are issued by NZX banks, NZX firms, solicitors, chartered accountants and New Zealand’s bond issuing registry.
KRA
KRA stands for KYC Registration Agency. This KRA unifies the KYC (Know Your Customer) requirements for all securities as listed on the SEBI (Securities Exchange Board of India) based stock exchange firms. The Act was passed by the SEBI during the year 2011.
K-Ratio
K Ratio is a performance linked evaluating technique to assess the equity returns over their potential risks involved. The ratio is widely used by investing firms to determine an equity’s rate of returns over a considerable period of time.
KYC
KYC, popularly abbreviated for ‘Know your Customer’ is a process adopted by banks and financial institutions across the nation to determine the credit worthiness of borrowers or investors wanting to be a part of the firm. The term is also used by banking institutions to regulate these activities.

Laggard

The laggard is a stock or security that has been underperforming. Such stocks provide lower than average returns when compared to the market.

Lagging Indicator

This is an economic factor that is measurable and that changes after the economy starts to follow a pattern or a trend. Such indicators also lag the asset price and a move in the market occurs even before the indicator provides the signal.

Laissez Faire

Laissez Faire is a belief that states that businesses and economies have a proper functioning if there is no government interference. This is also one of the capitalism guiding principles.

Large Cap

Large cap, also known as big cap, is used as a reference to a company that has a market capitalization value higher than $10 billion.

LBP

LBP is the currency symbol used for Lebanese Pound, which is the currency used in Lebanon. The LBP is made of 100 qirsh and is presented with the ( _ _) symbol.

Lead Manager

Lead Manager is an investment or a commercial bank which holds a primary responsibility to organize a given bond or a credit issuance. The banks will assess various market conditions, negotiate the terms with the issuer and also find other lending firms to create a syndicate.

Lead Reinsurer

Lead Reinsurer, also known as lead underwriter, is the one responsible to negotiate the rates and the terms of the reinsurance treaty. Lead reinsurer is the first party that would sign the reinsurance contract.

Lead Time

Lead Time is the time which elapses between the start of a process and its completion. This is very closely examined in project management, manufacturing, and supply chain management as the firm wants to reduce the time taken for the product delivery to market.

Lead Underwriter

Lead Underwriter is an investment bank that gets a primary directive to organize the IPO or a secondary offering for firms which have already traded publicly.

Leads and Lags

When an expected change in exchange rates leads to the change in the normal payment of foreign exchange transactions, it is known as leads and lags. When an expected increase in the rates can speed up the payment, a decrease can slow the payments down.

Leasehold

This is a term used in accounting to classify an asset on the balance sheet of a company which is leased. To be classified as leased asset, the company should have an operating lease agreement.

Leveraged Buy-out (LBO)

Leveraged Buy-out occurs when there is an acquisition of a company by using the amount of money borrowed to meet the acquisition costs. The assets of the company that is being acquired and that of the acquiring company, are often used as collateral for loans.

Life Cycle Funds

Life cycle funds refer to a specific category of asset allocation or mutual fund where in a fund portfolio, the proportional depiction of asset class is adjusted automatically at the time of the mutual fund’s time horizon.

Limit Order

A limit order is a take profit order that is placed with the brokerage firm to sell or buy a specified amount of financial instruments at the set price or a better price. Limit order is not a market order.

Liquid Assets

Liquid assets are the assets that can easily be converted into cash and there is no major impact on the price that is received in the open market. These assets include government bonds and money market instruments.

Load

Load refers to the commission or a charge which an investor is charged when buying or selling shares in mutual funds. This can be a onetime fee that is charged when the investor buys into the fund or when the mutual fund is redeemed or can also be charged on annual basis.

Lock-in Period

This is also referred to as lock in or locked up period and is a prefixed amount of time when the large shareholders of a company, after an IPO are restricted from selling the shares they hold.

Long Term Capital Gains (LTCG)

Long term capital gains are the gains that are obtained from an investment that is held for more than 12 months before being sold. The amount gained is the difference between the value of sale and the purchase value.

Loro Account

Loro Account is used in reference to a Vostro account, where a correspondent bank holds an account on the behalf of another bank. Such accounts form an essential part of correspondent banking and the bank holding the funds would act as the custodian.

Lower Circuit

Lower circuit in stock market occurs when the markets are falling consistently. Investors find it hard to exit their positions from the stocks that have hit the lower circuit.

L-Shaped Recovery

When an economic recession and its recovery resemble the shape of "L" in charting, it is known as L-Shaped Recovery. Such chart represents various economic measures like GDP, employment and industrial output.

Macroeconomics

Macroeconomics refers to the field of economics that studies the behavior of the aggregate economy. In macroeconomics, various factors like price levels, inflation, national income, GDP, and unemployment change.

Manufacturing Index

The manufacturing index is based entirely on the surveys conducted on manufacturing firms. This index helps to monitor the production, employment, new orders, investors, and supplier deliveries.

Margin

When an investor borrows money from the broker to purchase shares, it is called a margin. This is similar to a loan taken from the brokerage to trade.

Margin Trading

Margin trading occurs when a trader is allowed to buy more shares than he would normally be able to with the funds available in the trading account. One needs to have a margin account for the same.

Marginal Deficit

The amount by which a said resource falls short of a mark is called a marginal deficit. This is mostly used for knowing the difference between the inflow and outflow of cash.

Market Capitalization

Market capitalization is the company’s value that is traded on the share market. This is calculated by multiplying the total number of stocks by the present share price.

Market Forecast

Market forecast can be termed as an important component of stock market analysis. It helps to study the trends and characteristics of the target market.

Market Lot

Market lot is the number of stocks investors purchase in a single transaction. In terms of options, market lot refers to the number of contracts that are in one derivative security.

Market Risk

Market risk refers to the possible loss an investor can experience due to factors that also affect the performance of stock markets. This is also known as systematic risk and is hard to eliminate via diversification.

Mark-to-Market (MTM)

MTM or Mark to market is the value of accounts which can change with time. Examples of MTM are assets and liabilities. MTM provides a real appraisal of the current financial situation of a company.

MCX

MCX is the Multi Commodity Exchange of India Ltd. and is the independent commodity exchange of India. MCX was established in the year 2003 and is located in Mumbai.

Mergers

Mergers are deals that unite two different companies into a new company. There can be various kinds of mergers and also many reasons why companies undergo a merger.

Mid Cap

When a company has a market capitalization that varies between $2 billion to $10 billion, it is called a mid cap company. This falls in between the pack of large cap and small cap companies.

Model Portfolio

A model portfolio can vary from investor to investor. It is made keeping the financial needs and the risk appetite of the investor in mind. An ideal investment portfolio would be designed keeping factors like age, savings, income, assets, and financial obligations in mind.

Monetary Policy

Monetary policy refers to the actions taken by the central bank or other equivalent regulatory board which determine the rate of growth and the size of the money supply and this in turn shows an effect on the interest rates.

Money Laundering

A process where large amounts of funds that are obtained from serious crimes like terrorist activities, drug trafficking are shown to be originated from a legitimate source, is known as money laundering.

Money Market

Money market is the market where instruments that have high liquidity and short maturities are traded. This is mostly used by investors for borrowing or lending for the short term and the maturities here range from overnight to a year.

Monthly Income Plans (MIP)

Monthly income plans are financial instruments that provide a fixed monthly payment to investors. This is treated as a stable source of income by many and is opted mostly by retired persons or by those who do not have other fixed monthly sources of income.

Monthly Income Scheme (MIS)

Monthly income scheme or MIS refers to the investment option which provides a monthly pay to investors. These are of low risk and are preferred mostly by senior citizens.

Moving Average

Moving average is used in stock analysis to study the price movements of a share. The two commonly used moving averages are simple moving average and exponential moving average.

Multi Cap

Multi caps are mutual funds that are diversified where the investors invest in stocks across market capitalization.

Multiplier

Multiplier is the adjustment that is made to the P/E ratio of a company by taking the present interest rates into account. This is also used to discount the future earnings and also helps investors to compare the growth expected for the money they invested.

Mutual Fund Service System (MFSS)

MFSS or mutual fund service system is a collection system that functions online. This is provided by NSE so that eligible members can place redemption or subscription orders online depending on the orders that are received from their investors.

Mutual Funds

Mutual funds are investment options that are made of a pool of funds that are collected from a number of investors. These funds are in turn invested in securities like bonds, stocks, and other money market instruments.

NAV

NAV is the per share value of a mutual fund or any exchange traded fund. Net Asset Value is the value of assets of an entity minus the value of the entity’s liabilities.

NCDEX

National Commodity & Derivatives Exchange Limited (NCDEX) is a commodity exchange in India that operates online. This is an exchange platform that enables traders to trade in commodity derivatives. NCDEX is a public limited company and was incorporated on 23rd of April in 2003 under the Companies Act of 1956.

NEFT

NEFT, which stands for National Electronic Funds Transfer, is the system of money transfer used in India to transfer funds from one bank to another. The banks and the branches which support NEFT transactions need to be a part of the NEFT network.

Net Interest Income

Net interest income or NII is the difference of the income earned by a bank through interest from its lending activities and the interest paid by the same to the depositors. Net interest income = Interest earned – Interest paid.

Net Worth

Net worth of an entity is the amount by which the company’s assets exceed the liabilities. This is an indication of good financial health.

Netting

Netting is a general concept used in financial markets that is used to offset the value of a number of positions or the payments that are due to get exchanged between two parties or more. This helps to determine which party has owed remuneration in the multiparty agreement.

New Business Profit

This is a concept used to measure the profitability of a company and can be calculated by the present value of the future profits that are expected by the company for a said period of time.

New Fund Offer (NFO)

NFO or New Fund Offer is the offering where investors get to purchase units from a closed-end mutual fund. This offer occurs during the launch of a mutual fund and helps the firm to raise capital for securities purchase.

Niche Marketing

Niche marketing is business promotion and selling of a product or a service dedicated to a specialized market segment.

NOC

NOC or Network Operation Centre is also known as Network Management Centre and refers to the management of a network over a computer, satellite network, or telecommunication from one or more locations.

Nominee

A nominee can be a person or a firm whose name the securities or any other properties get transferred to facilitate transactions, while leaving the customer who happens to be the actual owner.

Non Banking Financial Corporation (INBFC)

A Non Banking Financial Company is a company that is registered under the Companies Act of 1956 of India and is engaged in services of loans and advances, stocks, hire and purchase of bonds, shares acquisition but does not include any kind of entity that does not have its principal businesses like agriculture etc.

Non Convertible Debentures

The debentures which cannot be converted back into shares or equities are known as non-convertible debentures.

Non Standard Life

Non-standard life refers to an individual who purchases the policy sold by an insurance company by paying an extra premium than the normal interest rate. This is one kind of substandard life insurance.

Non Tax Revenue

Non Tax Revenues are the revenue receipts that are not generated by public taxation. This revenue is generated from the dividends and profits earned by the government from its PSUs.

Non-Performing Assets

Non-performing assets are the loans that are in default or in arrears on the payments scheduled. In many cases, any debt is referred to as non-performing when the payments on the loan have not been paid for more than 90 days.

Nostro Account

A Nostro account is an account that a bank has in foreign currency in a different bank. Nostro is the term that is derived from the Latin word which means "ours" and such accounts are used to facilitate foreign exchange and foreign trade transactions.

Novation

Novation as per business and contract law is an act of replacing one obligation to perform with another obligation. This also refers to adding an obligation to perform or replacing one party to get into an agreement with another.

NRI

NRI refers to Non-Resident Indian who happens to be the citizen of India and holds an Indian passport but has immigrated temporarily to a different country for more than six months for employment or education or for other purposes.

NSDL

NSDL is National Securities Depository Limited, the Indian central securities depository which is based in Mumbai.

NSE

NSE, the National Stock Exchange of India Limited, was established in the year 1992 and is the largest financial market in India. NSE conducts transactions in equity, wholesale debt, and the derivative markets.

Obligation

The obligation is the facility provided which allows the traders to sell the shares they have purchased in delivery before those shares get credited to the trader's demat account.

Obligation Bond

Obligation bond is a municipal bond that is used to secure a mortgage on physical assets or properties that can be liquidated.

Obsolete Inventory

Obsolete inventory is an inventory that has not seen any sales for a specified time even at the end of the product life cycle.

Occupancy Certificate

This is a crucial document that shows that a building has been constructed based on the permitted plan by following local laws.

Odd Lot

Odd lot is the order amount for a security which is lesser than the normal trading unit for a said asset. Odd lots can have any number of shares between 1 and 100.

Odious Debt

Odious debt is the money that is borrowed by one country from a different country and is then misappropriated by the rulers of the nation. The debt of a nation becomes odious debt when the funds borrowed are not used for the benefits of the nation’s citizens.

Off Market

When a transaction gets settled between two parties after mutual agreement and terms without the involvement of a stock exchange, it is called an off market transaction.

Offer Document

An Offer Document includes all the relevant information which is similar to a Prospectus in case of a public issue and a Letter of Offer in case of the rights issues that gets filed with ROC and Stock Exchanges.

Omnibus Clause

Omnibus clause is an automobile insurance clause which allows extended coverage to those individuals whose names are not included in the insurance policy.

One Sided Market

One sided market is the market where the market markers need to provide a firm bid and firm ask for every security which they use to make the market. This is also known as a two way market.

OPEC

OPEC, i.e. Organization of Petroleum Exporting Countries is the group that has 12 of the world’s major oil exporting countries.

Open End Mortgage

This is a kind of mortgage which lets the borrower increase the mortgage amount at a later stage. This lets the borrower borrow more money from a lender if the said conditions are met.

Open Ended Schemes

Open ended schemes are mutual fund schemes that offer new units on a continuous basis to the public. These schemes offer units for sales and no duration for redemption is specified.

Open Interest

Open interest is mostly associated with futures and options and is the total number of future contracts or open options that exist on a given day and get delivered on another specified day.

Open Position

Open position is the trade which is entered and is yet to get closed with the opposing trade. This can exist after a buy or after a short position.

Operational Risk

Operational risk is the risk that remains after the financing and systematic risks are determined; it includes the risks that result from any breakdowns that can occur due to internal procedures or systems or people.

Option Chain

Option chain is the list of the put and the call options strike prices. This also includes the premiums for a said maturity period. The option quotes are often displayed as option chains by stock trading platforms.

Option Premium

Option Premium is the income an investor receives after he sells or writes the option contract to another party. This is also used to refer to the present price of any option contract.

Option Spread

Option spread is the difference between the option’s strike price and the market value.

Option Strategies

Option strategies can be simultaneous and more often mixed and include buying or selling of more than one options that differ in more than one of the options variables.

Option Writer

Option Writer is a seller who sells option or who opens the position to collect the payment of premium from the buyer.

Options

Option is the contract which lets the buyer the right but not obligation to sell or to buy an instrument at a said strike price on a said date depending on the kind of option.

Over the Counter (OTC)

Over the counter is used for those stocks that are traded via the dealer network. This is also used to refer to those debt securities or other kinds of financial instruments like derivatives which too are traded through a dealer network.

Oversubscribed

Oversubscribed is used for those situations in which there is a new security issue when a stock or even a bond gets underpriced or is in great demand.

Passive Funds

Passive funds are those that are directly not dealt with by the investor. It is the fund manager who makes all kinds of financial decisions and paves investment plans for the client. These include buying and selling of shares, securities, and commodities.

Pay In

Pay in refers to dates wherein the stock brokers pay for the securities bought by their clients. The payments are made to the respective stock exchange.

Pay Out

Pay outs are dates wherein the exchange releases payments to brokers for delivery of securities. The exchange makes the payments when stock brokers sell securities on behalf of their clients.

PE Ratio

PE ratio is a very important determinant to let investors know if they have to buy the particular company’s shares or not. It is calculated by dividing the current market price of the share by its relevant Earnings per share or EPS. It lets investors know the rupee value of earnings of the company.

Point of Presence (POP)

Point of Presence is a point of contact the Pension Regulating Authority of India infests on the citizens or pension holders across the nation. The POPs make sure that pension holders receive their pay-outs on time.

Pool Account

Pool account is a common account maintained by the fund manager where he/she lodges the funds of all clients in a separate bank account.

Portfolio Risk

Portfolio risk is the potential risk or threat put to investors across all spheres. The risk involved with investors receiving lower rates of return or profits on the stocks, shares, bonds, or securities is known as portfolio risk.

Positional Calls

Positional calls are those options which inform investors on what the prices or stock indices would be, over a weekly or a monthly time clause. Investors also look at prices of shares between 1-6 months to know where the stock of the said company is heading towards.

Preference Share

Preference share, otherwise known as a preferred stock, is one where dividends are paid out to stakeholders even before the common stockholders are paid off. In case the company goes bankrupt, the preference shareholders are entitled to be paid from the company.

Preference Share Capital

The capital raised from the issuance of preference shares is what makes up the preference share capital.

Pre-opening Session

Pre-opening sessions refer to the time slot before the actual onset of commencement of the share markets. Investors get a preview of how the shares or securities are going to fare at the market and how their orders or deals will be executed.

Price Band

Price band is an auctioning technique wherein the seller places the upper and lower price range of an aforesaid stock or bond. The buyers place their bids within the said range. This method is often used at Initial Public Offerings or IPOs.

Primary Market

Primary market is a market which sells shares, stocks, and bonds to investment holders for the very first time. The deals predominantly take place at an IPO (Initial Public Offering).

Private Equity Firms in India

Private equity firm is a financial console that provides starting capital or seed capital to private companies set up across the country. These include start-up firms as well. The investment company also provides strategies like leveraged buy-out, venture capital, and growth capital to aspiring entrepreneurs.

Private Investment Fund

Private investment fund refers to an investment company which meets one of the following criteria: a) the firm has less than 100 investors to its credit, b) Else its investors have a substantial portion of their funds invested elsewhere. These are also known as hedge funds.

Private Placement

Private placement refers to the sale of securities to a select group of investors. This is also one of the methods employed by a company to raise its capital base. Retail investors cannot purchase the shares or stocks of this genre as they are prohibitively expensive. Banks, huge corporate houses, financial consoles, and insurance companies buy securities offered via private placement deals.

Professional Clearing Member

Professional clearing members refer to a cluster of members who are not involved in trading with shares or securities. These are typically banks or custodians who act on behalf of their clients to execute transactions or close deals.

Provisional Contracts

Provisional contracts are those contracts or agreements entered by a company soon after its incorporation, but before it acquires the Certificate of Commencement of Business or COC’s.

Proxy

Proxy is an option adopted by a shareholder who is not in a position to attend an Annual General Meeting of a company due to whatsoever reasons. He or she may appoint someone else to attend the meeting on his/her behalf and cast votes to appoint the directors of the company. This agent who acts on behalf of the designated shareholder is known as a proxy.

Public Sector Undertaking (PSU)

A Public Sector Undertaking or PSU is a firm run and managed by the Central Government with more than 51% of the paid-up capital sponsored by the Central Government.

Put Option

A put option is an investment strategy or a privilege given to shareholders to buy or sell certain shares at the price specified by them on or before the lapse of the contract period.

Q Stick Indicator

Q stick indicator is a numerical identifier in candlestick charting and is calculated by taking an ‘n’ period moving averages comprising of the difference between opening and closing prices.

Qualified Acquisition Cost

While a prospective owner utilizes his movable assets to purchase a house constituting penalty-free withdrawals, the costs involved refer to what is known as a qualified acquisition cost. The costs include those of buying, building, or re-building a home.

Qualified Annuity

A qualified annuity is a kind of an investment or a financial product that not only accepts and grows funds but also brings about lucrative benefits in the form of accruing pre-tax dollars. The word ‘Qualified’ is given to the fund category by Internal Revenue Service or IRS to denote annuity that is qualified or eligible for tax deduction.

Qualified Foreign Investors

Qualified foreign investors or QFIs belong to the sub-category of foreign investors wanting to invest their capital in the Indian markets. QFIs comprise of residents, individuals, groups, or associations excepting countries as stated on the FATF (Financial Action Task Force) list.

Quality of Earnings

Qualitative earnings refer to real-time profits attributed to higher sales turnover or lower costs. The earnings are not artificial by deceptive accounting practices like inflating inventory costs.

Quant Fund

Quant fund refers to an investment fund that relies on picking investments that are purely qualitative in nature. The fund manager adopts computer-based models and uses qualitative analysis charts to pick on investments that are really doing well in the market.

Quantitative Easing

The procedure wherein a governmental entity purchases shares and securities in the market to lower interest rates and to increase money supply is known as quantitative easing. This strategy is typically used to increase liquidity and promote increased lending sans printing fresh currency notes.

Quantitative Trading

Quantitative trading refers to trading strategies that purely rely on mathematical computations and number-crunching methods in order to identify the right kind of trading opportunities. Quantitative analysis suits transactions involving purchase and sale of hundreds and thousands of shares.

Quartile

Quartile is a unique type of statistical measure wherein a set of observations are bifurcated into four defined intervals. Moving averages and data are thereby computed for the final set of observations.

Quote Currency

As a matter of fact, currencies are always paired while being quoted like US/EUR, meaning US dollar vs Euro. The first currency on the pair is known as the base currency, while the second currency on the pair is denoted as quote currency.

Rainbow Option

Rainbow option is an option wherein a single option is utilized or linked to two or more underlying assets. This move can be effected in the desired direction if the aforesaid assets show identical movements in favor of the option.

Rate Tart

In order to reduce interest rates on repayment, credit card users transfer balances from one card to another. Rate tarts show significant balances when a special offer on the credit card, offering members with an interest close to zero percent, closes out.

Ratio Spread

Ratio spread is clearly defined as an investment strategy wherein a shareholder simultaneously holds on to unequal numbers of short as well as long positions. A commonly used ratio comprises two short options for every trading derivative or option purchased.

Recession

A recession is a sluggish state of the economy a country is grappled with. Employment opportunities are diminished, demand for goods and services reduces while the stocks of goods remain unsold.

Recurring Expenses

Recurring expenses relate to the day-to-day expenses of an entity. These include payment of salaries or wages to employees, utilities, rent, and other incidental expenses.

Redemption

Redemption is a process by which the investor is entitled to receive the principal money plus affiliated rate of interest through the sale of mutual fund investments, bonds, fixed deposits, and so on. Mutual funds can be redeemed by selling mutual fund shares.

Regulator

A regulator can be an entity, corporate, bank, or a governmental agency aimed at governing the set of rules and regulations of the entity under consideration. A regulator can be a market-maker, as well.

Regulatory Risk

Regulatory risk is defined as the risk involved with the change of rules, laws, or regulations by the Government or a legal entity. These can affect a business sector or the real-estate market.

Re-materialization

Re-materialization is a process by which shares and securities prevalent in the de-mat form are converted into physical copies of share certificates. The nominee will have to fill in a Re-mat Request Form or RRF to get things sorted out.

Repo Rate

Repo rate is defined as the rate at which the Central bank of the nation lends money to commercial banks in the eventuality of any shortfall of funds. For India, it is RBI (Reserve Bank of India) that is considered to be the Central Bank.

Re-purchase of Units

Repurchase is a process by which a company purchases some of its shares from the general

Scheme Information Document

Scheme information document is a set of guidelines and rules for all open-ended schemes. This document also contains the risks associated with various mutual fund schemes.

SDR

Special Drawing Rights abbreviated as SDR refers to an international monetary reserve created in order to maintain existing reserves of member countries. These countries are affiliated to IMF (International Monetary Fund).

SEBI

SEBI stands for Securities Exchange Board of India. It is a centralized authority that lays down rules and guidelines on how the stock exchanges dealing with shares and securities need to operate.

Secondary Market

Secondary market is a market that deals with buying and selling of shares and securities already owned by the primary owners. In other words, the stocks and shares have already been subscribed by new shareholders in the primary market and they are sold.

Sector Funds

These are mutual funds, stocks, or closed-ended funds that belong to businesses operating in a particular industry or a specific sector of the economy. For example, Oil Company shares.

Secured Premium Note or SPN

Secured Premium Notes or SPNs are financial instruments that come with limited or detachable warranties. These securities are issued only after getting prior approval from the Central Govt.

Security Market

Security market is a domain wherein widespread buying and selling of shares and securities take place. The market operates based on the demand and supply position of the economy, as such.

Security Transaction Tax or STT

Security Transaction tax is a tax that is levied whenever you buy any form of share or security from the stock exchange. The proceeds go to the Central Govt.

SEK

The full form for SEK is Swedish Krona which is the official currency of Sweden.

Self-auction

Self-auction is a self-service kind of delivery and settlement of shares adopted by stock exchanges like BSE (Bombay Stock Exchange) or NSE (National Stock Exchange).

Self-certified Syndicate Banks

Self-certified Syndicate banks are financial institutions which are certified by SEBI (Securities Exchange Board of India). These banks allow investors to participate in the IPO program using (Applications Supported by Blocked Amount) ASBA payment methods.

Self-regulatory Organization or SRO

A Self-regulatory organization or SRO is a centralized authority that lays down rules and guidelines on how stock exchange markets need to smoothly run in the economy. The main aim of the organization is to support the investors’ interest by maintaining ethics and fairness in the way the operations are conducted.

SGD

SGD is the full form for Singapore Dollars. SGD is the main medium of currency throughout the state of Singapore.

Short-selling

Short selling refers to a process wherein the securities do not belong to the seller, as such. It is done under the assumption that the price of the security will go down in the market.

Short-term Capital Gains or STCG

Short-term capital gains are the profits you earn when you sell your shares, securities, or bonds within 6 months from the date of purchase. The income you earn on selling your securities within a short tenure of 6 months can attract short-term capital gains tax.

Sinking Funds

Bond issuing companies maintain a separate fund known as a Sinking Fund account. The deposits of investors are accumulated in the funds. When the company needs to issue funds to many bond-holders at once, it can disburse funds from the Sinking Fund account.

SIP

SIP stands for Simple Investment Plan. It is the best form of investment as it lets the investor deposit money in monthly equated installments. He/she can deposit money according to his/her income affordability. Interest is calculated on the amount accrued into the account over a period of time.

Small Cap

Small cap is an acronym used to classify companies that use a smaller amount of capital to start businesses. Short-term companies or start-ups benefit with this type of an investment plan.

SPAN

SPAN typically stands for Standardized Portfolio Analysis of risk. This is a common investment strategy adopted by stock exchanges to determine the one day risk of traders’ accounts.

Speculators

A speculator is a trader who invests in shares, securities, futures, or derivatives for a higher than average risk. This is in anticipation of higher than average profits.

Spot Price

Spot price refers to the current price at which a share is bought or sold in anticipation to receive immediate payments or affect instant delivery.

Standing Instructions

Corporate entities employ a strategy of letting consumers pay for their products or appliances by taking standing instructions for automatic debit from the bank account. Every month, the said money will be debited from the person’s account.

Statement of Additional Information or SAI

Statement of Additional Information or SAI is another portion of the prospectus that contains additional information about the fund. SAI also contains info on how the fund will operate in the market.

Statutory Dues

Statutory payments or dues refer to payments that need to be paid to the Govt., statutory bodies, or other regulatory authorities. These can take the form of various types of taxes people remit to the Govt.

Stock Split

Stock split is an investment strategy wherein the board of directors issue the outstanding shares amongst current shareholders. This strategy is implemented when there are more outstanding shares lying at the stock exchange.

Stop Loss Order

Stop loss order is a protective strategy employed by traders to minimize their losses on buying and selling of shares or securities. A stop loss order gives a privilege to the investor to sell a share or security when it reaches a specific price.

Strangle

Strangle is a strategy adopted by investors plying at the stock markets. The investors club call and put options on the derivative or security with different strike prices.

Strategic Asset Allocation

Strategic asset allocation is a process wherein set targets are placed upon different classes of assets including shares, derivatives, and bonds. The prices are then re

T & N days

Financial businesses rely upon people, tools and equipment for performing their day to day operations. T & N days is a financial console which helps the business relocate from one place to another.

Tactical Asset Allocation

Tactical Asset Allocation or TAA is a comprehensive strategy that involves categorizing the various assets held by a company into different forms. This is to create a stronger market share for the aforesaid entity.

Tax Deducted at Source or TDS

Tax Deducted at Source or TDS refers to certain percentage of an employee’s income that is instantly deducted from the person’s salary. The percentage of tax that stands deducted is prescribed by the Income Tax Authority of India as per provisions of the Act passed in 1961.

Tax deferral

Tax deferral refers to a scenario wherein a tax payer can defer or postpone paying up taxes to a future point of time. The taxes can be deferred infinitely or lower slabs of taxation can be implied on certain forms of investments to enable the tax-payer to pay taxes without any defaults.

T-Bill

A T-Bill otherwise known as a Treasury bill is a short-term bond or obligation issued by financial companies based out of the US. These bonds are usually tendered in denominations of $1000 and can take up values going up to $5 million.

Term loans

A term loan is a kind of a monetary loan that has a specified rate of interest. It is repaid anytime between one and ten years. The loan amount is usually repaid as regular equated installments.

Thematic fund

A thematic fund is a variant of mutual fund which can offer investors with optimal rates of return. The funds are invested in different thematic stocks like international fortune 500 companies, commodities, companies operating with a multi-exposure domain, etc.

Thin market

A thin market is usually a share broking firm dealing with a fewer number of stocks or shares. Otherwise known as a narrow market, it is characterized by huge trading positions in favor of the trader or investor.

Time value of money

Time Value of Money or TVM is the idea wherein the value of money at the present time is worth more than the same amount of money available at a future point of time. The underlying principle behind TVM is that the idle funds need to be deployed in revenue-earning sources so that the value of money multiplies over the course of time.

Trade day

Trade day is the span a trading stock exchange is open all through the day. At the New York Stock exchange, a trading day starts at 9:30 am in the morning and closes off at 4 pm.

Trade deficit

A trade deficit is a kind of economic measure representing negative balance of trade. The country’s imports exceed exports leading to outflow of domestic currency to foreign economies.

Trading cum clearing member

Trading cum clearing member otherwise known as TCM is a privilege available to the trader to transact his account and also perform trading transactions on behalf of his clients. The accounts of self and clients are managed through Metropolitan Clearing Corporation Ltd (MCCL).

Trigger Price

A trigger price is a stop-loss order. The investor prescribes a certain limit below which the share or stock cannot be sold at.

Ultimate Beneficial Owner or UBO

Ultimate Beneficial owner or UBO refers to natural persons having complete control over land, property, assets and people. It also connotes that person on whose behalf a transaction is being conducted.

Ultra-short-term bond funds

These are bonds or funds that have minimum investment threshold limits of less than 10 Lakhs. The bonds are repaid anytime between 3 and 9 months and don’t usually exceed a year.

Unamortized bond discount

Unamortized bond discount is an accounting convention calculated as the value of the bond at par (The value of the bond at maturity in other words the proceeds from the sale of bonds by the issuing or the selling company) less portion of the bond that has been amortized or indicated on the Profit and Loss Account.

Uncollected funds

Uncollected funds are deposits in the form of cheques but yet to be cleared from the banks the cheques are drawn for. In other words, uncollected funds are funds banks should account for, before the money is actually put into the depositor’s account.

Under pricing

Underpricing is defined as a term wherein the pricing of an IPO (Initial Public Offering) is way below its market-price. If the offer price of a particular stock is lesser than the price of the first trade, then the particular stock is said to be underpriced.

Underlying assets

Underlying assets is a term commonly associated with the derivatives’ trading market. Derivative is usually the price of a stock or a financial instrument whose price is derived from a different asset, all together. Underlying asset is a financial instrument (A commodity, stock, futures, currency or index) on which a derivative’s price is based.

Underlying debt

Underlying debts refer to a cluster of bonds belonging to a smaller Governmental entity, agency or financial corporation. These entities might find it challenging to raise a sufficient amount of capital if they do not have a robust financial health.

Undervalued

An undervalued stock is one wherein the price of a stock, share or commodity is presumed to be sold at a price less than the investment’s true value. The intrinsic value of the investment might be diminished if the company’s books of accounts reflect a shabby picture.

Underwriter

An underwriter is either an individual or an entity who is involved in evaluating and assuming the risk of another entity. An underwriter usually works for a fee such as commission, interest, premium or spread.

Underwriter's discount

The underwriter’s discount is usually a significant portion of money underwriters earn with public issuance of stocks and shares. The difference between the underwriter’s price (Price at which the underwriters buy a group of shares, stocks and securities) and the price at which these are sold to the investors (Selling price) is what is known as underwriter’s discount, commission or spread.

Unfunded debt

Unfunded debt is a short-term debt that is usually repaid within a year from the date of its issuance.

Unit Certificate

Unit certificate is a bonded document containing the number of unit trusts a member holds with the Unit Trust Company. Unit trusts are open-ended investments.

Unit holder

Unit holders are investors who own one or more units in an investing console. Units are considered to be shares, and unit holders are like shareholders belonging to a Unit Trust company.

Upper circuit

It is a feature wherein the market prices of shares or stocks are rising consistently. Given the volatility of markets, investors will have to take advice from brokers to have the transactions done.

USD

USD is US Dollar denoted by the symbol US$. It is the unit of currency issued by the Government of the United States of America.

Valuation Opportunity Cost

Valuation Opportunity Cost is the unprecedented increase in value of a firm that deals with investments. These are investments foregone on account of capital rationing. Capital rationing is nothing but placing a limit on investments a company can have.

Value Added Tax

Value Added Tax or VAT is a tax that is levied on consumers for any form of value addition made to the product during the time of manufacture and at the time of the final sale. VAT is calculated as the cost of the product less cost of materials used that have already been taxed.

Value at risk

Value at Risk is commonly abbreviated as VaR. This is a convenient technique adopted by financial advisors to assess or quantify the level of financial risk that is prevalent within a firm or a leading investment console at a given time-frame.

Value at Risk model

This is how Value at Risk or VaR model is being applied. Suppose a financial firm has assets worth XYZ, out of which 3 % assets have a one month VaR of 2 %. In other words 3 % of assets can decline in value to 2 % over a one month’s time-frame.

Value fund

Value fund is a form of mutual fund or stock that has got its price undervalued. These are funds that can generate higher amount of dividends and belong to mutual funds’ category of investments.

Value plus trading

Some of the investment firms and financial exchange companies provide investors with a dual advantage platform. They can perform trade with value oriented shares and stocks and get exposure to trade with higher volumes as well and the concept is known as value plus trading.

Value stock

Value stock is a stock that is undervalued in relation to its core fundamentals (Dividends, earnings and sales turn-over). Despite yielding higher dividends to the investor, the valuer still undermines the same. These stocks are further characterized by a) high dividend yield b) Lower price to book ratios and c) Lower price to earnings ratio.

Vega

Vega in financial parlance is nothing but a way of measuring the worth of an underlying asset. The underlying value of an asset, stock or derivative is susceptible to changes due to the volatility thrown by the market.

Vertical mergers

Merger is nothing but two companies getting clubbed into one. A vertical merger happens when two companies operating at separate stages of the production process merge together to bring about the final finished product.

Vertical spread

This is a trading strategy wherein a trader simultaneously purchases and sells two options belonging to the same type. The options or derivatives can have the same expiration dates but different strike prices.

Vienna Stock Exchange (VSX)

Vienna Stock Exchange (VSX) is a stock exchange that is located in Vienna, Austria. Popularly abbreviated as VSX, it is one of the busiest stock exchanges that facilitate at least 60 % of stocks traded in Austria.

Vignette

Vignette is a symbolic representation of the corporate or the company that is involved with issuing the shares, derivatives or investment bonds. The symbol or the logo of the issuing company (s) is depicted on the share certificate, in order to make counterfeiting of share certificates as difficult as possible.

Virtual currency option

Virtual currency is otherwise known as digital money. Though the currency is not issued by a central banking authority, one can store and transfer shares or securities using digital money. Some brokerage firms allow its members to use the virtual currency option to buy and sell shares.

Volatility Index

Volatility Index is a sticker that is widely used by the Chicago Board Options Exchange or CBOE. Shortly abbreviated as VIX, the index reveals the market’s expectation in terms of volatility over a 30 day period. VIX is also construed using call and put options and trade analysis charts.

Volatility Ratio

Trade exchange firms make use of volatility ratio as a technical indicator to identify price-ranges and break outs. The volatility ratio makes use of authentic price ranges an underlying stock or share is into.

Vostro account

Vostro account is an account of one bank held into the account of another bank. These accounts form an integral part of the correspondent banking system wherein the bank that holds or manages the funds of the other bank acts as a custodian for and manages the account of a foreign counterpart.

Wage Push Inflation

Wage push inflation is an economic syndrome by which the prices of goods and services are hiked up on account of increased wages paid to workers. Just to maintain corporate profits, the employers correspondingly increase the prices of goods and services they produce for the economy.

Wall Street

Wall Street is an 8 block long street situated at Lower Manhattan district of New York. It is the financial hub of United States of America. The New York Stock Exchange or NYSE is situated at Wall Street which involves itself in buying and selling of stocks and shares.

War risk insurance

In order to mitigate losses arising from invasion, terrorism, revolution, military coup and other varied forms of political unrest, war risk insurance policies are taken up. Property owners and auto dealers take up war risk insurance policies so that they need not compensate for war-related events.

Warrants

Warrant is the exclusive right to buy or sell shares at a certain price, before the expiration or lapse period of the discounted price. He/she must buy shares at given exclusive prices before the lapse of the expiration period as stated on the warrant deed.

Wash sale

It is a wash-sale if shares and securities are sold at losses and the stock-holder receives identical shares/ securities 30 days before or after the distress sale. Losses incurred via wash-sale deals cannot be deducted as stocks or securities come with contracts to get them sold, at the earliest.

Watch list

Watch list is a list of securities that are closely watched by an exchange or a brokerage firm in order to spot irregularities.

Watered stock

A stock that is issued at a value much higher than a company’s valuing assets. The stock is overvalued on account of stock dividends excessively given away to share-holders, assets that were over-valued and also due to huge proportion of operational losses.

Weak dollar

Weak dollar is a figurative value of a dollar losing its value against other foreign currencies. The dollar can lose its value against one or more foreign currencies. A US dollar gets exchanged for fewer units of foreign currency due to hiked up interest rates owing to the sluggish outlook faced by the US economy.

Wealth cycle

Wealth cycle is a step by step break-down of one’s financial journey aboard. These include Transition, Accumulation, Reaping of wealth benefits, Preservation and Wealth management.

Wealth Management

Wealth management is a scientific way by which one can plan finances wisely in order to accumulate massive wealth and take care of the independent and future generations, as well. Investment planners need the right kind of guidance and counseling to plan taxes, investments, real-estate and retirement in a seamless and organized manner.

White Knight

White knight is regarded as the ultimate savior of a company in the midst of a hostile take-over as it saves the company from being governed by fraudulent and money-minded group of individuals. It preserves the core business of the company and negotiates better take-over terms.

Whole-sale Price Index or WPI

Whole sale price index or WPI is the point of sale of products at bulk quantities as products are sold to shop-owners and organizations rather than individual consumers. WPI is a measure to calculate inflation across economies.

Wide opening

Wide opening is a terminology that is used in the financial parlance to describe a stock, share or derivative that can be used for a wide number of purposes. Derivatives also help one perform number of functions like swaps, futures and forward options and therefore provide the investor with a wider opening at the stock markets.

Widow and orphan stock

The Widow and orphan stock belong to an elite group of stocks that pay investors with higher dividends and carry lower risk. These belong to blue chip companies stocks and are less likely to get impacted by economic down-turns.

Window contract

Window contract is a guaranteed form of investment which allows investors to deposit their funds over the designated window period usually between 3 and 12 months. All the deposits made under the window contract deal are assured of the same credit rating.

Window dressing

Window dressing is a clever strategy adopted by fund managers or investment advisors of an aforesaid mutual fund entity to portray the financial conglomerate as a performer or the best investing domain, in order to attract more shareholders or stake owners into investing money into the firm.

Opps! no words for X.

Yankee Bonds

Yankee Bonds are the bonds that are issued by a foreign bank or a company but are issued and traded in United States. Yankee Bonds are denominated in US dollars.

Year-end dividend

Year end dividend is the dividend that is paid to the stockholders based on the performance of the company in its previous year. It is not mandatory for companies to pay year end dividends to its stockholders even if it has performed well.

Yellow sheets

Yellow Sheets is a daily bulletin provided by National Quotation Bureau. Yellow Sheets provide the updated ‘ask’ and ‘bid’ prices for over-the-counter corporate bonds. It also provides the brokerages lists that make a market in corporate bonds.

Yield curve

Yield curve is used to study the relation between yields and maturity dates at a given time for similar kinds of bonds or treasuries.

Yield curve option-pricing models

This is also known as arbitrage-free option-pricing models. Investors can add suppositions or volatility assumptions along the yield curve using such models. Black-Derman-Toy is example for one such model.

Yield ratio

The quotient of the yields of two bonds is known as the yield ratio.

Yo-yo stock

The stock that is highly volatile and moves up and down with a pattern is known as a yo-yo stock. As these are very volatile, investment in such stocks can be risky.

YTM

YTM or Yield to Maturity is the rate of return that is paid on a bond or a fixed income security when it is bought and is held till the date of maturity. This is calculated based on market price, the coupon rate and the time to maturity.

Z bond

This is a bond where the interest gets accumulated and is added to the principal balance. The interest gets paid at a later date when the interest is accreted and hence it is also called an accretion bond.

Zero – Balance account

The account that requires the account holder to maintain a zero balance is a zero balance account. The ZBA account receives funds that are enough to cover those checks which are presented.

Zero-Coupon Bonds

Zero-Coupon Bonds do not pay interest to the investor. After a year or more of maturing period, the Zero Coupon Bonds are purchased at the discounted face price.

Zero-beta portfolio

Zero-beta portfolio is a portfolio created using risk free assets.

Zero-plus tick

This is also known as a zero uptick and it is a trade which occurs at the price that is same as the trade preceding it but is higher than the trade that last occurred at a different price.