Bailout
What is a 'Bailout' A bailout is a situation in which a business, an individual or a government offers money to a...
Back Up
What is a back up and what does it mean for the securities market
A back up is a slang term for the movement in...
Back Fee
What is 'Back Fee' A payment made to the writer of a compound option in the case that the call option is...
Backwardation
DefinitionNormal backwardation, also sometimes called backwardation, is the market condition wherein the price of a commodities' forward or futures contract is trading below the...
Balance Reporting
What is balance reporting and why is it important for businesses
Balance reporting is the process of creating a financial report that provides an overview...
Backflush Costing
What is 'Backflush Costing' Backflush costing is a product costing system generally used in a just-in-time inventory environment. Backflush costing delays the...
Back-End Load
What is a 'Back-End Load' A back-end load is a fee (sales charge or load) that investors pay when selling mutual fund...
Back-To-Back Letters Of Credit
What are 'Back-To-Back Letters Of Credit' Back-to-back letters of credit consist of two letters of credit (LCs) used together to finance a...
Bail Bond
What is bail bond and why do people need it
Bail bonds are a type of surety bond that is posted on behalf of a...
Balance Sheet Reserves
What are 'Balance Sheet Reserves' Balance sheet reserves refer to the amount expressed as a liability on the insurance company's balance sheet...