Tag: effect
Same-Day Substitution
What is 'Same-Day Substitution' An offsetting change in a margin account, made over the trading day, that results in no overall change...
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 Taxes
DefinitionBack taxes is a term for taxes that were not completely paid when due. Typically, these are taxes that are owed from a prior...
Calendar Effect
DefinitionA calendar effect is any market anomaly or economic effect which appears to be related to the calendar. Such effects include the apparently different...
Currency Carry Trade
Currency carry trade refers to a strategy that is used by investors to sell currencies with low interest rates and purchase currencies with a...
Pairoff
What is 'Pairoff' 1. A purchase of securities to offset a previously transacted sale of the same security. 2. A...
Patent Cliff
DefinitionThe term patent cliff refers to the phenomenon of patent expiration dates and an abrupt drop in sales that follows for a group of...
Pass-Through Rate
What is the 'Pass-Through Rate' The pass-through rate is the rate on a securitized asset pool -- such as a mortgage-backed security...
Handle
What is a 'Handle' A handle is the whole number part of a price quote. In a quote the handle could be...
Qualified Disclaimer
What is 'Qualified Disclaimer' A refusal to accept property that meets with provisions set forth in the Internal Revenue Code Tax Reform...