What is 'Dangling Debit' A debit entry with no offsetting credit entry. Dangling debit occurs when a company purchases goodwill or services to create a debit. When adding the journal entry to financial statements a corresponding credit...
What is 'Death Benefit' Death benefit is the amount on a life insurance policy, annuity or pension that is payable to the beneficiary when the insured or annuitant passes away. A death benefit may be a percentage...
What is 'Day Loan' A temporary transfer of funds from a bank to an individual broker or a brokerage firm that is made early in the day for the purchase of securities that same day. The securities...
What is 'Deal Ticket' A ticket that records all the terms, conditions and basic information of a trade agreement. A deal ticket is created after the transaction of shares, futures contracts or other derivatives. Also...
What is the 'De Minimis Tax Rule' The De Minimis tax rule is a rule that states that capital gains tax must be paid on a bond if the bond was purchased at a discount to the...
DefinitionDavid W. Dorman is an American Telecommunications executive and founding partner of Centerview Capital Technology Partners. Dorman is currently Non-Executive Chairman of the Board of CVS Health Corporation and serves on the boards of PayPal Holdings, Inc., Yum! Brands,...
What is 'Darvas Box Theory' Darvas box theory is a trading strategy that was developed in 1956 by former ballroom dancer Nicolas Darvas. Darvas' trading technique involves buying into stocks that are trading at new highs. A...
What is a dividend yield
A dividend yield is a measurement of how much a company pays out in dividends each year relative to its stock price. For example, if a company has a dividend yield of 5%, that means...
What is 'Key Rate Duration'
The duration of an asset or portfolio at a certain maturity point throughout the whole yield curve is measured by the key rate duration. When all other maturities are held constant, the key rate duration...
What is 'Abend' An unexpected end to a computer program that results in the system crashing or closing down. Derived from the abbreviated version of the term "abnormal end", abend crashes in a business setting can cost...