Tag: finance
Back-To-Back Letters Of Credit
What are 'Back-To-Back Letters Of Credit' Back-to-back letters of credit consist of two letters of credit (LCs) used together to finance a...
Bad Paper
What is 'Bad Paper' Unsecured short-term fixed income instrument that is issued either by a corporation, city, state or country, that has...
Back-End Load
What is a 'Back-End Load' A back-end load is a fee (sales charge or load) that investors pay when selling mutual fund...
Basis Point
DefinitionA basis point is one hundredth of a percent or equivalently one ten thousandth. The related concept of a permyriad is literally one part...
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...
Bull Market
DefinitionA market trend is a perceived tendency of financial markets to move in a particular direction over time. These trends are classified as secular...
Balance Reporting
What is balance reporting and why is it important for businesses
Balance reporting is the process of creating a financial report that provides an overview...
Backwardation
DefinitionNormal backwardation, also sometimes called backwardation, is the market condition wherein the price of a commodities' forward or futures contract is trading below the...
Standard Deviation
In mathematics, standard deviation is the degree of the dispersion from a set of data’s mean. The SD is higher when the data is...
Back Door Listings
When a company fails to meet the listing requirements of a stock exchange, it may turn to a back door listing as a way...