Tag: asset

Net Asset Value

DefinitionNet asset value is the value of an entity's assets minus the value of its liabilities, often in relation to open-end or mutual funds,...

Capital Gains Tax

DefinitionA capital gains tax is a tax on capital gains, the profit realized on the sale of a non-inventory asset that was greater than...

Capital Gain

DefinitionA capital gain refers to profit that results from a sale of a capital asset, such as stock, bond or real estate, where the...

Call Option

DefinitionA call option, often simply labeled a "call", is a financial contract between two parties, the buyer and the seller of this type of...

Passive Activity

What is 'Passive Activity' Passive activity is activity in which the taxpayer did not materially participate in during the tax year. Internal...

Passive Management

DefinitionPassive management is an investing strategy that tracks a market-weighted index or portfolio. The most popular method is to mimic the performance of an...

Private Equity

DefinitionPrivate equity typically refers to investment funds organized as limited partnerships that are not publicly traded and whose investors are typically large institutional investors,...

Parity

What is 'Parity' Parity refers to two things being equal to each other. The term "par value" for a bond is similar...

Put Option

DefinitionIn finance, a put or put option is a stock market device which gives the owner of a put the right, but not the...

Parity Bond

What is 'Parity Bond' Two or more bond issues with equal rights to one another. In other words, a parity bond is...

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