return assets real estate what is
Return On Assets (Roa), Real Estate Mortgage Investment Conduit (Remic), Real Estate Investment.

Financial definitions for business owners R

  • Definition Retail house Explain A brokerage firm that caters to individual customers rather than large institutions
  • Definition Rights-on Explain Shares trading with rights attached to them
  • Definition Retail investors Explain Small individual investors who commit capital for their personal account rater than on behalf of another company
  • Definition Rings Explain Trading arenas located on the floor of an exchange in which traders execute orders. Sometimes called a pit
  • Definition Retail price Explain The total price charged for a product sold to a customer, which includes the manufacturer's cost plus a retail markup
  • Definition Roll, Richard Explain Author of path-breaking work on asset pricing including the famous Roll critique. Finance professor at UCLA
  • Definition Roll order Explain maturing position with an identical one in the new maturity; (3) Recognizition of capital gain or loss while reestablishing the position
  • Definition Roll over Explain To reinvest funds received from a maturing security in a new issue of the same or a similar security
  • Definition Rollover Explain repriced at an agreed spread over the appropriate, currently prevailing rate. Most term loans in the Euromarket are made on a rollover
  • Definition Roll up Explain higher exercise price. In venture capital, refers to the venture capitalist forcing small firms to merge operations in order to reduce
  • Definition Ross, Stephen Explain Developer of the Arbitrage Pricing Theory. Finance professor at MIT
  • Definition Roth IRA Explain allows contributors to invest up to $2,000 per year, and to withdraw the principal and earnings totally tax-free under certain conditions
  • Definition Round lot Explain A trading order typically of 100 shares of a stock or some multiple of 100. Related: odd lot
  • Definition Round-trip trade Explain The purchase and sale of a security within a short period of time
  • Definition Round-trip transactions costs Explain Costs of completing a transaction, including commissions, market impact costs, and taxes
  • Definition Round-turn Explain position of an individual is offset by an opposite transaction or by accepting or making delivery of the actual financial instrument or
  • Definition Royalty Explain Payment for the right to use intellectual property or natural resources
  • Definition Rubber check Explain A check that bounces for lack of funds
  • Definition R square (R2) Explain The proportion of the variability in one series that can be explained by the variability of one or more other series a regression model. A
  • Definition Rule 14-d Explain Often used in risk arbitrage. Regulations and restrictions covering public tender offers and related disclosure requirements
  • Definition Rule 144 Explain complete the sell order of an insider (unless the firm is already a buyer); signified by a flashing E on Quotron
  • Definition Rule 144a Explain SEC rule allowing qualified institutional buyers to buy and trade unregistered securities
  • Definition Rule 405 Explain NYSE codification of know your customer rules, which require that a customer's situation is suitable for any investment being made
  • Definition Rule of 72 Explain of time it will take for invested money to double at a given compound interest rate, which is 72 divided by the interest rate
  • Definition Rules of fair practice Explain Rules established by the NASD that lay down guidelines for just and equitable principles of trade and business in securities markets
  • Definition Rumortrage Explain A term combining the words rumor and arbitrage, used to describe trading that occurs on the basis of rumors of a takeover
  • Definition Restrictive covenants Explain the operations of borrowers, such as restrictions on working capital, fixed assets, future borrowing, and payment of dividends
  • Definition Rump Explain or acquisition. A group of shareholders who refuse to tender their shares for a merger or acquisition. In a merger of Company A and
  • Definition Run Explain A run consists of a series of bid and offer quotes for different securities or maturities. Dealers give and ask for runs from each other
  • Definition Rundown Explain A summary of the amount and prices of a serial bond issue that is still available for purchase
  • Definition Running ahead Explain security for a broker's personal account before placing an order for the same security for a customer
  • Definition Runoff Explain Series of trades printed on the ticker tape that occur on the NYSE before 4:00 p.m., but are not reported until afterwards due to heavy
  • Definition Russell Indexes Explain pension and mutual fund investors that are weighted by market capitalization and published by the Frank Russell Company of Tacoma
  • Definition Right of redemption Explain The right to recover property that has been attached by paying off the debt
  • Definition Right of rescission Explain The right to void a contract without any penalty within three days as provided in the Consumer Credit Protection Act of 1968
  • Definition Rising bottoms Explain Chart pattern showing an increasing trend in the daily low prices of a security or commodity
  • Definition Risk-adjusted discount rate Explain The rate established by adding an expected risk premium to the risk-free rate in order to determine the present value of a risky investment
  • Definition Risk-adjusted profitability Explain expected value (sometimes called a certainty equivalent) that would be equivalent to the actual risky expected value
  • Definition Risk-adjusted return Explain return on an asset a rate of return from another asset that has similar risk. This gives an abnormal rate of return that shows how the
  • Definition Risk arbitrage Explain purchase of stock in a company being acquired and the sale of stock of the acquirer. Modern risk arbitrage focuses on capturing the spreads
  • Definition Risk-averse Explain with two investments with the same expected return but different risks, prefers the one with the lower risk
  • Definition Risk-based capital ratio Explain Bank requirement that there be a minimum ratio of estimated total capital to estimated risk-weighted asset
  • Definition Risk classes Explain Groups of projects that have approximately the same amount of risk
  • Definition Risk controlled arbitrage Explain A self-funding, self-hedged series of transactions that generally use mortgage securities (MBS) as the primary assets
  • Definition Risk factor Explain multibeta capital asset pricing model, the set of common factors that impact returns, e.g., market return, interest rates, inflation, or
  • Definition Risk indexes Explain fundamental beta, including (1) market variability, (2) earnings variability, (3) low valuation, (4) immaturity and smallness, (5) growth
  • Definition Riskless arbitrage Explain The simultaneous purchase and sale of the same asset to yield a profit
  • Definition Riskless or risk-free asset Explain today with certainty. The risk-free asset is commonly defined as short-term obligations of the U.S. government
  • Definition Riskless rate Explain The rate earned on a riskless investment, typically the rate earned on the 90-day U.S. Treasury Bill
  • Definition Riskless rate of return Explain The rate earned on a riskless asset
  • Definition Restrictive endorsement Explain An endorsement signature on the back of a check that specifies the conditions under which the check can be transferred or paid out
  • Definition Riskless transaction Explain profit, such as the arbitrage of a temporary differential between commodity prices in two different markets. The evaluation of whether
  • Definition Risk lover Explain A person willing to accept lower expected returns on prospects with higher amounts of risk
  • Definition Risk management Explain The process of identifying and evaluating risks and selecting and managing techniques to adapt to risk exposures
  • Definition Risk-neutral Explain Insensitive to risk
  • Definition Risk-prone Explain Willing to pay money to assume risk from others
  • Definition Risk premium Explain market portfolio rather than the risk-free asset. The spread between Treasury and non-Treasury bonds of comparable maturity
  • Definition Risk premium approach Explain A common approach for tactical asset allocation to determine the relative valuation of asset classes based on expected returns
  • Definition Risk-return trade-off Explain The basic concept that higher expected returns accompany greater risk, and vice versa
  • Definition Risk-reward ratio Explain corresponding to the amount of risk taken; mathematically represented by dividing the expected return by the standard deviation
  • Definition Risk transfer Explain The shifting of risk through insurance or securitization of debt because of risk aversion
  • Definition Risky asset Explain An asset whose future return is uncertain
  • Definition Risk-adjusted return Explain Return earned on an asset normalized for the amount of risk associated with that asset
  • Definition Risk-free asset Explain An asset whose future normal return is known today with certainty
  • Definition Risk-free rate Explain The rate earned on a riskless asset
  • Definition Road show Explain A promotional presentation by an issuer of securities to potential buyers about the desirable qualities of the investments
  • Definition Rotation Explain that tactically overweighted and underweighted certain sectors, depending on expected performance. Sometimes called sector rotation
  • Definition Rocket scientist Explain often having a Ph.D. in physics or mathematics) that works on highly mathematic models of derivative pricing
  • Definition Roll down Explain To move to an option position with a lower exercise price
  • Definition Roll forward Explain To move to an option position with a later expiration date
  • Definition Return-to-maturity expectations Explain that suggests that the return an investor will realize by rolling over short-term bonds to some investment horizon will be the same as
  • Definition Reuters Explain International news and quotation service based in London
  • Definition Revaluation Explain An increase in the foreign exchange value of a currency that is pegged to other currencies or gold
  • Definition Revenue Anticipation Note (RAN) Explain A short-term municipal debt issue that will be repaid with anticipated revenues, such as sales taxes, from the project
  • Definition Revenue bond Explain finance either a project or an enterprise in which the issuer pledges to the bondholders the revenues generated by the operation of the
  • Definition Revenue fund Explain A fund accounting for all revenues from an enterprise financed by a municipal revenue bond
  • Definition Revenue Reconciliation Act of 1993 Explain Legislation created to reduce the federal budget deficit by cutting spending and increasing taxes
  • Definition Revenue sharing Explain general partner and limited partners of profits and losses resulting from the operation of the involved business
  • Definition Reversal Explain selling a convertible and buying the underlying common, usually effected by an arbitrageur. For market reversal, change in direction in
  • Definition Reverse a swap Explain Reswap of bonds to gain the advantage of a yield spread or tax loss and restore a bond portfolio to its position before the original swap
  • Definition Reverse conversion Explain earn interest on the stocks they hold for their customers by selling the short and investing the proceeds in money market accounts. The
  • Definition Reverse leverage Explain Occurs when the interest on borrowings exceeds the return on investment of the funds that were borrowed
  • Definition Reverse leveraged buyout Explain Bringing back into publicly traded status a company that had been privatized by way of a leveraged buyout
  • Definition Reverse mortgage Explain homeowner to borrow against home equity and receive tax-free payments until the total principal and interest reach the credit limit of
  • Definition Reverse price risk Explain occurs when a lender commits to sell loans to an investor at rates prevailing at the time of mortgage application but sets the note rates
  • Definition Reverse repo Explain agreement. From the customer's perspective, the customer provides a collateralized loan to the seller
  • Definition Resyndication limited partnership Explain limited partners, so that they can receive the tax advantages that are no longer available to the old partners
  • Definition Retail Explain Individual and institutional customers as opposed to dealers and brokers
  • Definition Reverse stock split Explain of shares, but not the total value of shares of stock held by shareholders. Shareholders maintain the same percentage of equity as before
  • Definition Reversing trade Explain Entering the opposite side of a currently held futures position to close out the position
  • Definition Revisionary trust Explain An irrevocable trust that becomes a revocable trust after a certain amount of time
  • Definition Revocable trust Explain as desired in which income-producing property passes directly to the beneficiaries at the time of the grantor's death. Since the
  • Definition Revolving credit agreement Explain A legal commitment in which a bank promises to lend a customer up to a specified maximum amount during a specified period
  • Definition Revolving line of credit Explain customer pays a commitment fee and can take and repay funds at will. Normally a revolving LOC involves a firm commitment from the bank for
  • Definition Reward-to-volatility ratio Explain Ratio of excess return to portfolio standard deviation
  • Definition Rich Explain Term for a security whose price seems too high in light of its price history
  • Definition RICO Explain Stands for Racketeer Influenced and Corrupt Organization Act. Legislation under/which inside traders may be convicted
  • Definition Rider Explain A form accompanying an insurance policy that alters the policy's terms or coverage
  • Definition Riding the yield curve Explain Buying long-term bonds in anticipation of capital gains as yields fall with the declining maturity of the bonds
  • Definition Riegle-Neal Interstate Banking and Branching Efficiency Act of 1994 Explain Law permitting interstate banking in the U.S
  • Definition Rigged market Explain Manipulation of prices in a market to attract buyers and sellers
  • Definition Rights offering Explain them to purchase additional shares, usually at a discount to market price. Holdings of shareholders who do not exercise rights are usually
  • Definition Right of first refusal Explain The right of a person or company to purchase some thing before the offering is made to others
  • Definition Reserve requirements Explain The percentage of different types of deposits that member banks are required to hold on deposit at the Fed
  • Definition Reset bonds Explain rates to be adjusted on specific dates in order that the bonds trade at the value they had when they were issued
  • Definition Reset frequency Explain The frequency with which the floating rate changes
  • Definition Residential mortgage Explain Mortgage on a residential property, tax-deductible for individuals up to $1 million
  • Definition Residential property Explain Property that consists of homes, apartments, townhouses, and condominiums
  • Definition Residual assets Explain Assets that remain after sufficient assets are dedicated to meet all senior debtholders' claims in full
  • Definition Residual dividend approach Explain pay dividends if and only if acceptable investment opportunities for those funds are currently unavailable
  • Definition Residual method Explain A method of allocating the purchase price for the acquisition of another firm among the acquired assets
  • Definition Residual risk Explain Related: Unsystematic risk
  • Definition Residuals Explain by the explanatory variable (the market index return). Residuals measure the impact of firm-specific events during a particular period. (2
  • Definition Residual value Explain Usually refers to the value of a lessor's property at the time the lease expires
  • Definition Resistance level Explain supposedly difficult for a security or market to rise. Price ceiling at which technical analysts note persistent selling of a commodity or
  • Definition Resolution Explain A document that records a decision or action by a board of directors, or a bond resolution by a government entity authorizing a bond issue
  • Definition Resolution Funding Corporation (RefCorp) Explain Congress in 1989 to issue bailout bonds and raise funds for the activities of the Resolution Trust Corporation, as well as to administer
  • Definition Resolution Trust Corporation (RTC) Explain and disbanded in 1996 that administered federal savings and loan institutions that were insolvent between 1989 and August 1992 by either
  • Definition Restricted account Explain to meet the initial margin requirement that is restricted from any purchases until the requirement is fulfilled
  • Definition Restricted surplus Explain A portion of retained earnings not allowed by law to be used for the payment of dividends
  • Definition Restricted stock Explain with special SEC regulations concerning its purchase and resale. These restrictions generally result from affiliate ownership, M;A
  • Definition Retained earnings Explain Accounting earnings that are retained by the firm for reinvestment in its operations; earnings that are not paid out as dividends
  • Definition Retained earnings statement Explain A statement of all transactions affecting the balance of a company's retained earnings account
  • Definition Retention Explain underwriting syndicate member less the units held back by the syndicate manager for facilitating institutional sales and for allocation to
  • Definition Retention rate Explain back or retained by a corporation, or one minus the dividend payout rate. Also called the retention ratio
  • Definition Retire Explain To extinguish a security, as in paying off a debt
  • Definition Retirement Explain Removal from circulation of stock or bonds that have been reacquired or redeemed
  • Definition Retirement Protection Act of 1994 Explain Legislation designed to protect the pension benefits of workers and retirees by increasing required support of pension plans by employers
  • Definition Retracement Explain A price movement in the opposite direction of the previous trend
  • Definition Return Explain The change in the value of a portfolio over an evaluation period, including any distributions made from the portfolio during that period
  • Definition Return of capital Explain A cash distribution resulting from the sale of a capital asset, or securities, or tax breaks from depreciation
  • Definition Return on sales Explain A measurement of operational efficiency equaling net pre-tax profits divided by net sales expressed as a percentage
  • Definition Return on total assets Explain The ratio of earnings available to common stockholders to total assets
  • Definition Remaining maturity Explain The length of time remaining until a bond comes due
  • Definition Remaining principal balance Explain The amount of principal dollars remaining to be paid under a mortgage as of a given time
  • Definition Remargining Explain securities after a margin call on a brokerage customer's margin account so that it meets minimum maintenance requirements
  • Definition Rembrandt market Explain The foreign market in the Netherlands
  • Definition Remit Explain To pay for purchases by cash, check, or electronic transfer
  • Definition Remote disbursement Explain Technique that involves writing checks drawn on banks in remote locations so as to maximize disbursement float
  • Definition Renewal Explain Placement of a day order identical to one not completed on the previous day
  • Definition Renewable term life insurance Explain A policy for a stated period that may be renewed if desired at the end of the term
  • Definition Rent Explain Regular payments to an owner for the use of some leased property
  • Definition Rent control Explain Municipal regulation restricting the amount of rent that a building owner can charge
  • Definition Reoffering yield Explain In a purchase and sale, the yield to maturity at which an underwriter offers to sell bonds to investors
  • Definition Reopen an issue Explain additional securities, will occasionally sell more of an existing issue (reopen it) rather than offer a new issue
  • Definition Reorganization Explain Creation of a plan to restructure a debtor's business and restore its financial health
  • Definition Reorganization bond Explain A bond issued by a company undergoing a reorganization process
  • Definition Repatriation Explain The return from abroad of the financial assets of an organization or individual
  • Definition Replacement cost Explain Cost to replace a firm's assets
  • Definition Replacement cost accounting Explain part of depreciation the difference between the original purchase price of an asset and the current replacement cost
  • Definition Replacement cost insurance Explain required to replace damaged property with new property, without taking into account the depreciated value of the property
  • Definition Replacement cycle Explain The frequency with which an asset is replaced by an equivalent asset
  • Definition Replacement value Explain Current cost of replacing the firm's assets
  • Definition Replacement-chain problem Explain Idea that future replacement decisions must be taken into account in selecting among projects
  • Definition Replicating portfolio Explain A portfolio constructed to match an index or benchmark
  • Definition Repurchase agreement Explain seller (dealer) to buy a security back from the purchaser (customer) at a specified price at a designated future date. Also called a repo
  • Definition Report Explain or part of one's order has been executed, including the price and size parameters of the trade being reported; often followed by a
  • Definition Reported factor Explain The pool factor as reported by the bond buyer for a given amortization period
  • Definition Reporting currency Explain The currency in which the parent firm prepares its own financial statements; that is, U.S. dollars for a U.S. company
  • Definition Reproducible assets Explain A tangible asset with physical properties that can be matched or duplicated, such as a building or machinery
  • Definition Repurchase of stock Explain shareholders that provides more preferential tax treatment for shareholders than dividends. Treasury stock is the name given to previously
  • Definition Required reserves Explain The dollar amounts, based on reserve ratios, that banks are required to keep on deposit at a Federal Reserve Bank
  • Definition Required return Explain The minimum expected return you would need in order to purchase an asset, that is, to make the investment
  • Definition Required yield Explain required by the marketplace to match available expected returns for financial instruments with comparable risk
  • Definition Rescheduled loans Explain Bank loans that are usually altered to have longer maturities in order to assist the borrower in making the necessary repayments
  • Definition Rescind Explain To cancel a contract because of misrepresentation, fraud, or illegal procedure
  • Definition Research and development (R"D)> Explain Development of new products and services by a company in order to obtain a competitive advantage
  • Definition Research and development limited partnership Explain A partnership whose investors put up money to finance new product R&D in return for profits generated from the products
  • Definition Research department Explain The office in an institutional investing organizations that analyzes markets and securities
  • Definition Research portable Explain Service offered to clients that transmits investment bank research electronically by computers
  • Definition Reserve Explain An accounting entry that properly reflects contingent liabilities
  • Definition Reserve currency Explain bank or monetary authority for the purposes of exchange intervention and the settlement of intergovernmental claims
  • Definition Reserve ratios Explain established by the Federal Reserve Board, that banks must keep in a noninterest-bearing account at one of the twelve Federal Reserve Banks
  • Definition Regression analysis Explain A statistical technique that can be used to estimate relationships between variables
  • Definition Regression equation Explain An equation that describes the average relationship between a dependent variable and a set of explanatory variables
  • Definition Regression toward the mean Explain The tendency that a random variable will ultimately have a value closer to its mean value
  • Definition Regressive tax Explain A tax system that provides that average tax rates decrease with increases in individuals' income brackets
  • Definition Regular settlement Explain is settled and delivered on the fifth full business day following the date of the transaction (trade date). In Japan, regular settlement
  • Definition Regular way settlement Explain standard basis on which some security trades are settled is that the delivery of the securities purchased is made against payment in Fed
  • Definition Regulated commodities Explain The group of registered commodity futures and options contracts traded on organized U.S. futures exchanges
  • Definition Regulated investment company Explain capital gains, dividends, and interest earned on fund investments directly to its shareholders so that it is taxed only at the personal
  • Definition Regulation A Explain exempts small public offerings, valued at less than $1.5MM from most registration requirements with the SEC
  • Definition Regulation D Explain currently requires member banks to hold reserves against their net borrowings from foreign offices of other banks over a 28-day averaging
  • Definition Regulation G Explain lenders other than commercial banks, brokers, or dealers that provide credit for the purchase of or carrying of securities
  • Definition Regulation M Explain currently requires member banks to hold reserves against their net borrowings from their foreign branches over a 28-day averaging period
  • Definition Regulation Q Explain imposing caps on the rates that banks may pay on savings and time deposits. Currently time deposits with a denomination of $100,000 or more
  • Definition Regulation T Explain deals with granting credit to customers by securities brokers, dealers, and exchange member as far as initial margin requirements and
  • Definition Regulation U Explain Federal Reserve Board limit on how much credit a bank can allow a customer for the purchase and carrying of margin securities
  • Definition Regulatory pricing risk Explain Risk that arises when insurance companies are subject to regulation of the premium rates that can they charge
  • Definition Regulatory surplus Explain regulatory accounting principles (RAP), which may allow the nonmarket valuation of assets or liabilities and which may be materially
  • Definition Rehypothecation Explain of the amount in customers' margin account as collateral for broker loans, which are used to cover margin loans to customers for
  • Definition Reimbursement Explain Payment made to someone for out-of-pocket expenses has incurred
  • Definition Reinstatement Explain The restoration of an insurance policy after it has lapsed for nonpayment of premiums
  • Definition Reinsurance Explain The spreading of risk and division of client premiums among insurance companies allowing the sharing of the burden of a large risk
  • Definition Reinvestment privilege Explain A shareholder's right to reinvest dividends and buy more shares in the corporation or mutual fund
  • Definition Ratio writer Explain An option writer who does not own the number of shares required to cover the call options he or she writes
  • Definition Reinvestment rate Explain The rate at which an investor assumes interest payments made on a debt security can be reinvested over the life of that security
  • Definition Reinvestment risk Explain The risk that proceeds received in the future may have to be reinvested at a lower potential interest rate
  • Definition Reinvoicing center Explain uses to reduce transaction exposure by billing all home country exports in the home currency and reinvoicing to each operating affiliate in
  • Definition Rejection Explain usually because of the applicant's financial history, or refusal to accept a security presented to complete a trade, usually because
  • Definition Relative strength Explain year as compared to a market index (like the S;P 500). A value below 1.0 means the stock shows relative weakness in price movement
  • Definition Relative value Explain risk, liquidity, and return of one instrument relative to another, or, for a given instrument, of one maturity relative to another
  • Definition Relative yield spread Explain The ratio of the yield spread to the yield level. Used for bonds
  • Definition Release Explain previously made obligation concerning that trade, hence allowing the would-be transactor to show the inquiry/order to a new broker
  • Definition Release clause Explain A mortgage provision that releases a pledged asset after a certain portion of the total payments has been made
  • Definition Remainderman Explain One who receives the principal of a trust when it is dissolved
  • Definition Redemption or call Explain a certain date to redeem their convertibles for cash. The objective usually is to force holders to convert into common prior to the
  • Definition Rediscount Explain To discount short-term negotiable debt instruments for a second time, after they have been discounted with a bank
  • Definition Red-lining Explain insurance coverage, or other financial services available to people or property in certain areas because of poor economic conditions, high
  • Definition Reduction-Option Loan (ROL) Explain rate mortgage. An ROL the borrower to match the current mortgage rate, which then becomes fixed for the rest of the term. This reduction
  • Definition Reference rate Explain A benchmark interest rate (such as LIBOR) used to specify conditions of an interest rate swap or an interest rate agreement
  • Definition Refinancing Explain An extension and/or increase in amount of existing debt
  • Definition Reflation Explain Government monetary action that causes a reversal of deflation
  • Definition Refund Explain To retire existing bond issues through the sale of a new bond issue, usually to reduce the interest rate being paid
  • Definition Refundable Explain Eligible for refunding under the terms of a bond indenture
  • Definition Refunded bond Explain that originally may have been issued as a general obligation or revenue bond but that is now secured by an escrow fund consisting entirely
  • Definition Refunding Explain from issuing lower-cost debt obligations with ranking equal to or superior to the debt to be redeemed
  • Definition Refunding Escrow Deposits (REDs) Explain forward purchase contract that obligates investors to buy bonds at a certain rate when issued. The future date coincides with the first
  • Definition Regional bank Explain A bank operating in a specific region of the country, taking deposits and offering loans
  • Definition Regional fund Explain A mutual fund that invests in a specific geographic area overseas, such as Asia or Europe
  • Definition Regional stock exchanges Explain located outside of New York City and registered with the SEC They include: the Boston, Cincinnati, Intermountain (Salt Lake City-dormant
  • Definition Registered bond Explain and interest payments. Differs from a bearer bond, which is traded without record of ownership and whose possession is the only evidence of
  • Definition Registered check Explain A check issued and guaranteed by a bank for a customer who provides funds for payment of the check
  • Definition Registered company Explain A company that is listed with the SEC after submission of a required statement and compliance with disclosure requirements
  • Definition Registered competitive market maker Explain market maker for a designated over-the-counter stock by buying and selling that stock to maintain stability
  • Definition Registered equity market maker Explain Member firm of the American Stock Exchange registered as a trader to make stabilizing trades for its own account in particular securities
  • Definition Registered investment adviser Explain substantiates completion of education and work experience in the field, and pays an annual membership fee
  • Definition Registered investment company Explain An investment firm which is registered with the SEC and complies with certain stated legal requirements
  • Definition Registered options trader Explain An American Stock Exchange specialist who monitors a certain group of options to help maintain a fair and orderly market
  • Definition Registered Retirement Savings Plan (RRSP) Explain Tax-sheltered retirement plan for Canadian citizens, much like an American IRA
  • Definition Registered representative Explain A person registered with the CFTC who is employed by and solicits business for a commission house or futures commission merchant
  • Definition Registered secondary offering Explain securities, previously publicly issued, by the holder of a large portion of some corporation through an investment firm
  • Definition Registered security Explain Securities whose owner's name is recorded on the books of the issuer or the issuer's agent, called a registrar
  • Definition Registered trader Explain A member of the exchange who executes frequent trades for his or her own account
  • Definition Registrar Explain Financial institution appointed to record issue and ownership of company securities
  • Definition Registration Explain process set up pursuant to the Securities Exchange Acts of 1933 and 1934 whereby securities that are to be sold to the public are reviewed
  • Definition Regression Explain explain and/or predict. The general form is Y = a + bX + u, where Y is the variable that we are trying to predict; X is the variable that
  • Definition Real exchange rates Explain Exchange rates that have been adjusted for the inflation differential between two countries
  • Definition Real gain or loss Explain A gain or loss adjusted for increasing prices by an inflation index such as the CPI
  • Definition Real income Explain The income of an individual, group, or country adjusted for inflation
  • Definition Real interest rate Explain effect of expected inflation; that is, the rate that is earned in terms of constant-purchasing-power dollars. Interest rate expressed in
  • Definition Realized profit (or loss) Explain held in a portfolio that has become actual by the sale or other type of surrender of one or many securities
  • Definition Real market Explain The bid and offer prices at which a dealer could execute the desired quantity of shares. Quotes in the brokers market
  • Definition Real property Explain Land plus all other property that is in some way attached to the land
  • Definition Real rate of return Explain The percentage return on some investments that has been adjusted for inflation
  • Definition Real time Explain that states a security's most recent offer to sell or bid (buy). Different from a delayed quote, which shows the same bid and ask
  • Definition Realized compound yield Explain invested at the going market interest rate at the time of their receipt and held thus until the bond matures
  • Definition Realized return Explain The return that is actually earned over a given time period
  • Definition Realtor Explain of real estate firms affiliated with the National Association of Realtors (NAR) who are trained and licensed to assist clients in buying
  • Definition Rebalancing Explain Realigning the proportions of assets in a portfolio as needed
  • Definition Rebate Explain interest earned by the lender of stock to a short seller. When a stock is sold short, the seller borrows stock from an owner or custodian
  • Definition Recapitalization proposal Explain target company to restructure its capitalization (debt and equity) in a way to ward off a hostile or potential suitor
  • Definition Recapture Explain one party to recover (recapture) some degree of possession of an asset, such as a share of the profits derived from some property
  • Definition Receivables balance fractions Explain The percentage of a month's sales that remains uncollected (and part of accounts receivable) at the end of succeeding months
  • Definition Receivables turnover ratio Explain Total operating revenues divided by average receivables. Used to measure how effectively a firm is managing its accounts receivable
  • Definition Receiver Explain A bankruptcy practitioner appointed by secured creditors to oversee the repayment of debts
  • Definition Receiver's certificate Explain and serving as a lien on the property, which provides funding to continue operations or to protect assets in receivership
  • Definition Receive versus payment Explain An instruction that only cash will be accepted in exchange for delivery of securities
  • Definition Recession Explain A temporary downturn in economic activity, usually indicated by two consecutive quarters of a falling GDP
  • Definition Reclamation Explain right to demand the return of a security that has been previously accepted as a result of bad delivery or other irregularities in the
  • Definition Record date Explain officially own shares in order to be entitled to a dividend. For example, a firm might declare a dividend on Nov. 1, payable Dec. 1 to
  • Definition Recourse Explain loan is with recourse, the lender has a general claim against the parent company if the collateral is insufficient to repay the debt
  • Definition Recovery Explain The use of depreciation of assets to offset costs; or a new period of rising securities prices after a period of declining security values
  • Definition Redemption date Explain The date on which a bond matures or is redeemed
  • Definition Red herring Explain A preliminary prospectus providing information required by the SEC. It excludes the offering price and the coupon of the new issue
  • Definition Redeemable Explain Eligible for redemption under the terms of an indenture
  • Definition Redemption Explain Repayment of a debt security or preferred stock issue, at or before maturity, at par or at a premium price
  • Definition Redemption charge Explain investor who is redeeming shares. For example, a 2% redemption charge (also called a back end load) on the sale of shares valued at $1000
  • Definition Redemption cushion Explain The percentage by which the conversion value of a convertible security exceeds the redemption price (strike price
  • Definition Return on equity (ROE) Explain by dividing net income for the past 12 months by common stockholder equity (adjusted for stock splits). Result is shown as a percentage
  • Definition Return on investment (ROI) Explain Generally, book income as a proportion of net book value
  • Definition Relative purchasing power parity (RPPP) Explain price level of commodities in one country relative to the price level in another determines the rate of change of the exchange rate between
  • Definition Residual claim Explain Related: Equity claim
  • Definition Random variable Explain A function that assigns a real number to each and every possible outcome of a random experiment
  • Definition Rainmaker Explain A valuable employee or manager who buys new business to a financial services company and thus generates income
  • Definition Rally (recovery) Explain An upward movement of prices. Opposite of reaction
  • Definition Random walk Explain day to day are accidental or haphazard; changes are independent of each other and have the same probability distribution. Many believers in
  • Definition Randomized strategy Explain decision-making process a chance element that is designed to confound the information content of the decision-maker's observed choices
  • Definition Range Explain The high and low prices, or high and low bids and offers, recorded during a specified time
  • Definition Range forward Explain A forward exchange rate contract that places upper and lower bounds on the future cost of foreign exchange
  • Definition Rate anticipation swaps Explain new bonds that will achieve the target portfolio duration, given the investor's assumptions about future changes in interest rates
  • Definition Rate base Explain and its operations as defined by its regulators and on which the company is allowed to earn a particular rate of return
  • Definition Rate covenant Explain revenue project financed by a revenue bond issue, which establishes the rates to be charged users of the new facility
  • Definition Restructuring Explain The reorganization of a company in order to attain greater efficiency and to adapt to new markets
  • Definition Rate lock Explain banker and the loan applicant guaranteeing a specified interest rate for a designated period, usually 60 days
  • Definition Rate of interest Explain The rate, as a proportion of the principal, at which interest is computed
  • Definition Rate of return Explain value at time of purchase) divided by value at time of purchase. For equities, we often include dividends with the value now. See also
  • Definition Rate of return ratios Explain Ratios that measure the profitability of a firm in relation to various measures of investment in the firm
  • Definition Rate risk Explain drop or losses occur because a rise in interest rates forces up the cost of funding fixed-rate loans or other fixed-rate assets
  • Definition Ratings Explain company's debt issue by Moody's, S;P, and Fitch Investors Service. Investors and analysts use ratings to assess the riskness of
  • Definition Ratio analysis Explain between a firm's accounting numbers and their trends over time that analysts use to establish values and evaluate risks
  • Definition Rational expectations Explain anticipate the future and respond today to what they see ahead. This concept was pioneered by Nobel Laureate, Robert E. Lucas, Jr
  • Definition Raw material Explain Materials a manufacturer converts into a finished product
  • Definition Raw material supply agreement Explain As used in connection with project financing, an agreement to furnish a specified amount per period of a specified raw material
  • Definition Reachback Explain partnership to deduct certain costs and expenses at the end of the year that were incurred throughout the entire year
  • Definition Reaction Explain A decline in prices following an advance. Opposite of rally
  • Definition Reading the tape Explain Judging the performance of stocks by monitoring changes in price as they are displayed on the ticker tape
  • Definition Real Explain 1) natural, (2) not dividend roll-or program trading-related; (3) not tax-related. Real indications have three major repercussions: a
  • Definition Real assets Explain Identifiable assets, such as land and buildings, equipment, patents, and trademarks, as distinguished from a financial investment
  • Definition Real capital Explain Wealth that can be represented in financial terms, such as savings account balances, financial securities, and real estate
  • Definition Real cash flow Explain Income expressed in current purchasing power terms
  • Definition Real estate Explain A piece of land and whatever physical property is on it
  • Definition Real estate appraisal Explain An estimate of the value of property using various methods
  • Definition Real estate broker Explain An intermediary who receives a commission for arranging and facilitating the sale of a property for a buyer or a seller
  • Definition R Explain Fifth letter of a Nasdaq stock symbol specifying that the stock has rights
  • Definition Reverse-annuity mortgages (RAM) Explain percentage of the appraisal value of the home. The loan is then paid to the homeowner in the form of an annuity
  • Definition Regulatory accounting procedures (RAP) Explain FHLB that allow S;Ls to elect annually to defer gains and losses on the sale of assets and amortize these deferrals over the average life
  • Definition Real Estate Investment Trust (REIT) Explain secured by real estate and issue shares in such investments. A REIT is similar to a closed-end mutual fund
  • Definition Real Estate Mortgage Investment Conduit (REMIC) Explain mortgages secured by any type of real property and can issue multiple classes of ownership interests to investors in the form of pass
  • Definition Return on assets (ROA) Explain by dividing net income for the past 12 months by total average assets. Result is shown as a percentage. ROA can be decomposed into return

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Return On Assets (Roa), Real Estate Mortgage Investment Conduit (Remic), Real Estate Investment Trust (Reit), Regulatory Accounting Procedures (Rap), Reverse

Return On Assets (Roa), Real Estate Mortgage Investment