Back-Of-The-Envelope Calculation
What is 'Back-Of-The-Envelope Calculation' An informal mathematical computation, often performed on a scrap of paper such as an envelope. A back-of-the-envelope calculation...
Binary Option
DefinitionA binary option is a financial option in which the payoff is either some fixed monetary amount or nothing at all. The two main...
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...