Financie Glossary

• Joint action: Title value that represents the economic rights of an investor in a company's share capital. Each common share entitles all their holders equal rights.
• Shares outstanding: subscribers and paid shares that are held by investors.
• Preferred shares: title property value that takes precedence over the common shares in connection with the payment of dividends. These actions dividend rate is fixed at the time of issue and can be fixed or variable.
• Bank acceptance: order written and accepted by a bank to pay a sum determined at a future date.
• Current assets: set of accounts of a company's assets that anticipate its conversion into cash within less than a year. They are usually constituted by box and banks, accounts receivable, inventories, etc.
• Fixed assets: permanent assets that are typically required for carrying out the usual turn of a company. They are usually constituted by machinery, equipment, buildings, land, etc.
• Financial assets: assets that generate financial returns.
• Intangible assets: intangible, type such as patent assets.
• Ad valóren: tariff established as a percentage of the value of the invoice for the goods.
• Depreciation: Partial or full payment of the principal of a loan.
• Linear depreciation: depreciation in which each method is deducted a fixed amount of the obligation.
• Regression analysis: statistical method for estimating the behavior of a variable based on the record of other variables.
• Sensitivity analysis: simulations of scenarios through which seeks to observe the changes in the model results based on variations of your main variables.
• Anti-dumping: Legal action to protect domestic markets from unfair competition from abroad, for the use of prices that do not cover production costs.
• Annuity: Stream regular funds and the same amount during a certain number of periods.
• Financial leverage: Ratio of total debt to total assets. Proportion of the total assets has been financed with loans.
• Exchange rate appreciation: movement toward the low exchange rate expressed as a number of national currency per unit of foreign currency. Also known as exchange rate revaluation.
• Tariff: Tariff of tax that a tax on the import or export of goods and services.
• Arbitration: Process by which can be very short term gains for the simultaneous existence of different prices for the same product, in the same or in different markets.
• Leasing: financing mechanism for the acquisition of fixed assets through a contract of lease with purchase option. Provides regular contributions that can cause major tax incentives that finance the purchase of the asset by debt.
• Operating lease – rental of goods where the contract not stipulates terms of purchase option at lease end. Not exieste the intention of buying good but its temporary use.
• Risk aversion: term referring to the situation in which an investor, exposed to alternatives with different levels of risk, prefers one with the lowest risk level.
• Balance of payments: accounting expression which reflects transactions of a country with the rest of the world, as also the accumulation of international currency reserves over a given period.
• Balance of trade: State of the activity of international transactions of goods from a country - balance between exports and imports over a period of time which is usually a calendar year.
• Bankruptcy: State of insolvency of an individual or a company in which there is no ability to pay its obligations as they were originally agreed.
• Corporate Banking: Set of financing and other services that a bank offers companies.
• Personal Banking: Financing activities and services of a bank to meet the needs of the individual.
• Central Bank: Official institution of the national management of liquidity and the means of payment in the economy.
• Second floor Bank: Bank that channels e financing operations