Term
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Definition
| bonds corporations can buy back at a call price before maturity date |
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Term
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Definition
| price above face value at which a cprporation can buy back its bonds before maturity |
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Term
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Definition
| long term lease that owner takes the risk of ownership |
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Term
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Definition
| bonds that can be exchanged for the corporations common stock |
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Term
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Definition
| bonds not registered with the organization stating the amout of intrest due and payment date |
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Term
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Definition
| amount of money sold that is less than bonds face value |
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Term
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Definition
| result of using different methods to calulate income taxes |
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Term
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Definition
| method of amortizing bond discounts or premiums that applies a constant interest rate to the bods current value |
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Term
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Definition
| fixed rate of intrest paid to bondholders |
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Term
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Definition
| the rate of interst paid in market on bonds |
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Term
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Definition
| debt secured by real property |
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Term
| off balance sheet financing |
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Definition
| making long term debts so they dont appear as liabilities on the balance sheet |
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Term
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Definition
| short term lease in which the lessor takes the risk of ownership |
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Term
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Definition
| fund established by contributions of an employer to be paid to employees after retirement |
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Term
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Definition
| contract requiring a company to pay benefits to its emplyees after they retire |
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Term
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Definition
| price of bond sold above face value |
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Term
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Definition
| bonds that the issuing company registers in the names of the bondholders |
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Term
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Definition
| bonds that guarantee repayment |
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Term
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Definition
| bonds in one issue that mature on different dates |
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Term
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Definition
| method of amortizing bond discounts or premiums that allocate dis. or pre. over life of the bond |
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Term
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Definition
| bonds in one issue that mature at the same time |
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Term
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Definition
| bonds issued on an organizations general credit |
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Term
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Definition
| bonds that do not pay periodic interest but pay a fixed amount on the maturity date |
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Term
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Definition
| the max number of shares a coporation can issue with a change in its state charter |
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Term
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Definition
| stock that the issuing corporation can redeem or retire at a set price |
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Term
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Definition
| shares of stock that carry voting rights |
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Term
| convertible preferred stock |
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Definition
| stock on which unpaid dividends accumulate over time must be payed first |
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Term
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Definition
| date on which a board of directors declares a dividend |
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Term
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Definition
| distibution of a corporations assests |
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Term
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Definition
| past dividnds on cumulative preferred stock that remain unpaid |
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Term
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Definition
| taxing of corporate earnings twice, once as income and once as income in the form of dividends |
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Term
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Definition
| descrption of stock between the record date and the date of payment, during which the dividend stays with the owner |
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Term
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Definition
| a companiesfirst issue of capital stock to the public |
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Term
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Definition
| shares of stock sold or otherwise transferred to stockholders |
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Term
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Definition
| the number of shares of stock issued times the par value |
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Term
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Definition
| dividend that exceeds retained earnings and that a corporation usually pays only when going out of business |
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Term
| noncumulative preferred stock |
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Definition
| preferred stock that doesnt oblige the issuer to make up a missed dividend |
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Term
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Definition
| capital stock that doesnt have a par value |
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Term
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Definition
| arbitrary amount assigned to each share of stock |
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Term
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Definition
| date on which a dividend is payed |
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Term
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Definition
| date on which ownership of stock is determined |
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Term
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Definition
| equity of common stockholders after all other claims have been satisfied |
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Term
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Definition
| a unit of ownership in a corporation |
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Term
| start up and organization costs |
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Definition
| the costs of forming a corporation |
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Term
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Definition
| value that a board of directors assigns to no par stock |
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Term
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Definition
| documents issued to stockholders showing the number of shares that they own |
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Term
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Definition
| plans that give employees the right to purchase their companies stock under specified terms |
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Term
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Definition
| capital stock either common or preferred that the issueing company has reacquired and not resold |
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Term
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Definition
| intermediary between the corporation and the investing public who facilitates an issue of stock for a fee |
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