Archive for the ‘Level 2’ Category

A Z-Bond is…

Wednesday, August 5th, 2009

A z-bond is a bond whose interest is not paid directly to the investor but is automatically reinvested instead. A z-bond doesn’t pay out until all other bond classes have been fully paid and retired.

Unsystematic Risk is…

Wednesday, August 5th, 2009

Unsystematic risk is a risk that is specific to a particular asset. For example, the risk Company A has of becoming bankrupt carries over to all of Company A’s stock, but it doesn’t affect any other stocks in the same industry as Company A.

Publicly Held is…

Wednesday, August 5th, 2009

Publicly held is a description that refers to a company whose stock is owned by the public (as opposed to a privately held company, whose stock is not available for purchase by the public).

Accrual Basis is…

Wednesday, August 5th, 2009

Accrual basis is an accounting method in which you factor in profits and expenses as they are incurred, rather than after the money has actually changed hands. For example, say you sell your friend a laptop, and he agrees to pay you $1,000 next week. If you’re keeping your accounts on an accrual basis, you write down the $1,000 as income now, even though you won’t actually get the money until next week.

Asset-Based Financing is…

Wednesday, August 5th, 2009

Asset-based financing is a method of raising money by taking out loans to pay for a project or business and using the assets involved in that project or business as collateral and/or to generate return. For example, if your business manufactures cars, you can take out loans to pay for the necessary materials and costs of production, using the car factory as collateral. After you sell the cars you’ve produced, you would use the profits to pay back your loans and pocket the remainder.

Real Gain is…

Wednesday, August 5th, 2009

Real gain is a financial gain whose value is adjusted to reflect inflation rates. For example, if you made a $100 profit five years ago and inflation has risen 10% since then, the real gain on that profit is 10% less, or $90.

Filing Status is…

Wednesday, August 5th, 2009

Filing status is the category you fill out on your income tax return that determines the rate of your income tax (for example, a filing status of “single” will result in your paying more taxes than someone who has approximately the same income but files as “head of household”). There are five filing statuses: single, married filing separately, married filing jointly, head of household, and qualifying widow(er) with dependent child.

A Pay-Down is…

Wednesday, August 5th, 2009

A pay-down is a partial payment of a debt. For example, if you make monthly payments on a new car, each one of those payments is a pay-down.

Restricted Funds are…

Monday, August 3rd, 2009

Restricted funds are grants given to a recipient (usually a nonprofit organization) on the condition that the money be used in a specific way. For example, restricted funds could be given to a medical research organization only for use in finding a cure for a specific disease.

A Management Buyout is…

Monday, August 3rd, 2009

A management buyout is a buyout of a firm or a piece of a firm by the firm’s own management. For example, Company A owns Company B, and the management of Company B decides to buy their own company from Company A – that’s when you get a management buyout.