6 Results for Tag: criteria

Hedge Accounting

DefinitionHedge accounting is an accountancy practice. Hedge Accounting What is 'Hedge Accounting' Hedge accounting is a method of accounting where entries for the ownership of a security

Unconditional Vesting

Unconditional Vesting What is 'Unconditional Vesting' Pension benefits that are entitled to the employee without any restrictions. The employee is fully entitled to the vested benefits, ev

Management Tenure

Management Tenure What is 'Management Tenure' The length of time that a manager(s) has been at the helm of a mutual fund. A long-term fund performance record, preferably of five to 10 year


B-Note What is 'B-Note' The secondary tranche in a commercial mortgage-backed security. B notes are a component of A/B financing or A/B/C financing. They have a lower credit rating than a

S&P 500 Dividend Aristocrats

DefinitionThe Dividend Aristocrats are S&P 500 index constituents that have increased their dividend payouts for 25 consecutive years or more. S&P 500 Dividend Aristocrats What is 'S&P

Maastricht Treaty

Maastricht Treaty What is the 'Maastricht Treaty' The Maastricht Treaty is the treaty that is responsible for the creation of the European Union, signed in Maastricht, a city in the Nether