Explore our comprehensive collection of financial terms, from basic to advanced in accounting and finance.
A 0% APR offer is a promotional credit card feature where no interest is charged on balances for a specified period.
The 0x protocol facilitates peer-to-peer asset exchange on the Ethereum blockchain.
1%/10 Net 30 is a payment term offering a 1% discount for paying within 10 days of a 30-day payment agreement.
A 10/1 ARM mortgage is an adjustable-rate mortgage with a fixed interest rate for the first 10 years, after which the rate adjusts annually.
SEC Form 10-D is a filing with the Securities and Exchange Commission that provides detailed information on distributions from asset-backed securities.
A 10-K wrap is a condensed summary of a company’s annual performance, complementing the formal 10-K report required by the SEC.
A 10-K is a comprehensive annual report filed by public companies with the U.S. Securities and Exchange Commission (SEC), providing detailed insights into a company’s financial performance, operations, risks, and other critical information.
SEC Form 10-KT is a transitional report filed by companies changing their fiscal year-end dates.
The 10-year Treasury yield is the return on investment for a U.S. government bond with a maturity of 10 years, serving as a benchmark for interest rates and economic sentiment.
A 100% equities strategy involves allocating all investable cash solely to stocks, representing a predominant approach in the market.
Like-kind properties, under Section 1031 of the Internal Revenue Code, allow for tax-deferred exchanges in real estate transactions.
IRS Form 1040-X is used to amend previously filed U.S. Individual Income Tax Returns.
Form 1095-C is an IRS tax document issued by Applicable Large Employers to report information about an employee’s health coverage.
Form 1099-B is an IRS tax form used to report sales of securities and barter exchanges, detailing gains or losses for tax purposes.
The 1099-DIV is a tax form used to report dividend income and capital gains distributions to the IRS.
A 1099-employee is an independent contractor who receives 1099 forms for services provided exceeding $600 in a tax year.
Form 1099-INT is an IRS tax form used to report interest income.
Form 1099-MISC is an IRS form used to report miscellaneous income paid to non-employees.
A 125% loan allows homeowners to borrow an amount equal to 125% of their property’s appraised value.
12b-1 fees are annual marketing or distribution fees associated with mutual funds, included in a fund’s expense ratio.
12b-1 plans are investment fund arrangements that allow mutual funds to use assets from investors to cover marketing, distribution, and shareholder servicing expenses.
Section 12D-1 of the Investment Company Act of 1940 regulates investment companies to prevent excessive inter-company investments and protect shareholder interests.
The 130-30 strategy is a long/short equity investment approach used by institutional investors to optimize returns by leveraging both long and short positions.
Schedule 13G is a filing with the U.S. Securities and Exchange Commission (SEC) used by certain qualifying institutional investors to disclose ownership of securities exceeding 5% of a publicly traded company’s total stock issue.
The 16th Amendment to the U.S. Constitution, ratified in 1913, granted Congress the power to levy income taxes without apportioning it among the states.
18-hour cities are vibrant, mid-size urban areas offering attractive amenities, lower costs, and robust economies.
The 183-day rule is a global standard used to determine tax residency based on the number of days an individual is present in a country.
The 1979 gas shortage was a significant energy crisis triggered by the Iranian Revolution, leading to global oil shortages and price spikes.
The Stock Market Crash of 1987, known as Black Monday, was a rapid and severe downturn in U.S. stock prices that impacted global financial markets.
3P oil reserves encompass proven, probable, and possible reserves, providing a holistic view of an oil company’s potential resources.
A 2-1 buydown is a mortgage financing strategy that offers a reduced interest rate for the first two years before reverting to the regular rate.
The 2/28 Adjustable-Rate Mortgage (2/28 ARM) is a mortgage option with a two-year fixed rate followed by 28 years of adjustable rates.
The 2% rule is a risk management strategy in investing where an investor risks no more than 2% of their available capital on any single trade.
The 2000 investor limit is a regulatory threshold in U.S. securities law that dictates when a private company must register with the SEC.
The 2008 financial crisis was a significant global economic event caused by a combination of factors including lack of regulation, easy credit, and interconnected financial systems.
The 2011 U.S. Debt Ceiling Crisis was a significant fiscal event marked by intense congressional debates over raising the nation's borrowing limit.
SEC Form 24F-2NT is a regulatory document used by investment management companies to report additional securities sales to the SEC.
The 25% rule is a heuristic applied in public finance and intellectual property law regarding debt management and royalty agreements.
A 26(f) retirement program is a financial strategy that involves investing in a life insurance policy to build wealth with tax advantages.
The Series 27 is a securities license enabling professionals to manage the books and recordkeeping of member firms.
The 28/36 rule is a financial guideline that helps individuals manage their debt by limiting housing expenses to 28% and total debt to 36% of gross monthly income.
A 3/1 ARM is a type of mortgage where the interest rate is fixed for the first three years and adjusts annually thereafter.
A 3/27 ARM is a 30-year mortgage with a fixed interest rate for the first three years, followed by a variable rate for the remaining 27 years.
The 3-6-3 rule is a colloquial term from the banking industry of the mid-20th century, describing a simplistic banking model involving paying 3% interest on deposits, lending at 6% interest, and closing by 3 p.m.
The three-day rule in stock trading requires that buyers and sellers settle their transactions within three business days of a trade.
A tri-star pattern is a candlestick formation consisting of three consecutive doji candles, often signaling a potential market trend reversal.
A handle in finance is the integer part of a price quote, used in various markets for simplified communication.
The London interbank bid rate (LIBID) was a benchmark interest rate indicating the average rate at which major London banks bid for eurocurrency deposits.
A 30-Year Treasury Bond is a long-term debt security issued by the U.S. government with a maturity period of 30 years, offering semiannual interest payments.
A 3-2-1 buydown mortgage is a financial tool that offers reduced interest rates for the first three years to make homeownership more affordable.