Tag: assets
QSBS (Qualified Small Business Stock)
What is 'QSBS (Qualified Small Business Stock)' A qualified small business stock (QSBS) is simply the stock or share of a qualified...
Rabbi Trust
What is 'Rabbi Trust'
A rabbi trust is a type of trust that is typically used by employers to hold retirement benefits for their employees....
P-Test
What is a 'P-Test' A statistical method used to test one or more hypotheses within a population or a proportion within a...
EBITDA – Earnings Before Interest, Taxes, Depreciation and Amortization
What is 'EBITDA - Earnings Before Interest, Taxes, Depreciation and Amortization'
EBITDA stands for earnings before interest, taxes, depreciation and amortization. EBITDA is one indicator...
S-3 Filing
What is an S-3 Filing
An S-3 filing is a SEC registration form that allows companies to issue securities that are not registered under the...
Paid In Capital
DefinitionPaid in capital refers to capital contributed to a corporation by investors through purchase of stock from the corporation. It includes share capital as...
DB(k) Plan
What is a DB(k) Plan
A DB(k) plan is a type of retirement savings plan that is sponsored by an employer. The name "DB(k)" comes...
Obligation
What is an 'Obligation' An obligation in finance is the responsibility to meet the terms of a contract. If an obligation is...
A-Note
What is 'A-Note' The highest tranche of an asset backed security or other structured financial product. An A-note is senior to other...
FASB 157
What is 'FASB 157' A Financial Accounting Standards Board (FASB) Statement that requires all publicly-traded companies in the U.S. to classify their...