Cost basis
DefinitionBasis, as used in United States tax law, is the original cost of property, adjusted for factors such as depreciation. When property is sold,...
Canadian Derivatives Clearing Corporation (CDCC)
What is 'Canadian Derivatives Clearing Corporation - CDCC' The central clearing counterparty for exchange-traded derivative products, such as options and futures, in...
Canadian Originated Preferred Securities (COPrS)
What is 'Canadian Originated Preferred Securities - COPrS' A long-term subordinated debt instrument issued in Canada. COPrS (pronounced "coppers") are a type...
Canadian Capital Markets Association (CCMA)
What is 'Canadian Capital Markets Association - CCMA' A nonprofit organization that was created to analyze issues arising in the Canadian and...
Callable Common Stock
What is 'Callable Common Stock' A security that represents ownership in a corporation that has voting rights, whose owners are last to...
Calendar Spread
DefinitionIn finance, a calendar spread is a spread trade involving the simultaneous purchase of futures or options expiring on a particular date and the...
Crony Capitalism
DefinitionCrony capitalism is an economy in which businesses thrive not as a result of risks they take, but rather as a return on money...
Caisse Populaire
What is 'Caisse Populaire' A cooperative, member-owned financial institution that fulfills traditional banking roles as well as diverse activities such as lending,...
Call Provision
What is a 'Call Provision' A call provision is a provision on a bond or other fixed-income instrument that allows the original...
Calendar Year Accounting Incurred Losses
What is 'Calendar Year Accounting Incurred Losses ' Calendar year accounting incurred losses is a term used in the insurance industry to...