Accelerated Cost Recovery System (USA) Reference library
The Handbook of International Financial Terms
The depreciation schedules established for tax purposes by the Economic Recovery Act of 1981 and subsequently modified by the Tax
add-on interest rate (USA) Reference library
The Handbook of International Financial Terms
A method of calculating interest on amortizing loans, usually used with consumer credit, where the simple interest is calculated on
adjusted certificate of deposit rate (Banks; USA) Reference library
The Handbook of International Financial Terms
A method of pricing loans based on the rate for certificates of deposit (CD) and adjusting to reflect
adoption of innovations Quick reference
A Dictionary of Business and Management (6 ed.)
It has been suggested that those consumers who eventually accept an innovation can fall into the five groups shown in
annual equivalent Reference library
The Handbook of International Financial Terms
The yield on a bond that pays interest more than once a year, presented as an annual figure. Used, for
annuity Reference library
The Handbook of International Financial Terms
1 A fixed set of cash flows for a given period featuring the same periodic cash flow and the same
Ansoff matrix Quick reference
A Dictionary of Marketing (4 ed.)
A model for analysing the approach to product-market growth strategies developed in 1965 by H Igor Ansoff in his book
arithmetic average Reference library
The Handbook of International Financial Terms
The average of a set of numbers obtained by adding the numbers together and dividing by the number of observations:
ascending tops Reference library
The Handbook of International Financial Terms
A bullish chart analysis pattern where each succeeding peak is higher than the previous one and where a resistance line
at the market Reference library
The Handbook of International Financial Terms
Instruction to transact at the prevailing market price, whatever it is.
attitude Quick reference
A Dictionary of Business and Management (6 ed.)
The way in which a person views and evaluates something or someone. Attitudes determine whether people like or dislike things—and
back-to-back loan Reference library
The Handbook of International Financial Terms
One of two loans in different currencies but initially with the same value and maturity where party A lends to
bank discount basis Reference library
The Handbook of International Financial Terms
The annualized simple interest rate based on the par value of the security. It is the method used to quote
bear spread (Options) Reference library
The Handbook of International Financial Terms
A strategy used in the option markets which reduces the amount of option premium required to profit from an expected
binary option Reference library
The Handbook of International Financial Terms
An exotic type of option where the payout is typically all or nothing, depending on the underlying at expiry
binomial distribution Reference library
The Handbook of International Financial Terms
A discrete probability distribution where there are at any time only one of two possible outcomes. For instance, repeated tossing
Binomial jump diffusion process Reference library
The Handbook of International Financial Terms
A combined binomial lattice with jump process used for option pricing which aims to take into account the non-stationarity of
binomial pyramid Reference library
The Handbook of International Financial Terms
The cumulating density function of a binomial distribution. The initial part looks as in the figure. See also binomial
bond risk Reference library
The Handbook of International Financial Terms
A measure of bond price sensitivity based on modified duration and the full price of a bond, expressed as a
book value (Accounting) Reference library
The Handbook of International Financial Terms
1 The original purchase price, less the cumulative depreciation of an asset (cf. market value; sunk cost).
