Tag: financial

Kijun Line

What is 'Kijun Line' The mid-point between the highest high and lowest low of a particular security. The kijun line, also called...

Earnings Credit Rate (ECR)

Earnings Credit Rate (ECR) What is 'Earnings Credit Rate - ECR' A daily calculation of interest paid on idle funds that reduce...

Bad Debt Expense

What is a 'Bad Debt Expense' Bad debt expense represents the amount of uncollectible accounts receivable that occurs in a given period....

Equity

Simply put: Equity = Assets – Liabilities However, since there are a number of different types of assets, this definition cannot encompass them all...

Unconventional Cash Flow

What is an ‘Unconventional Cash Flow' A series of inward and outward cash flows over time in which there is more than one change in...

Japan ETFs

What is 'Japan ETFs' A type of exchange-traded fund that invests the majority of its assets in Japanese equities that trade on...

Take or Pay

DefinitionA take-or-pay contract is a rule structuring negotiations between companies and their suppliers. With this kind of contract, the company either takes the product...

Targeted Accrual Redemption Note (TARN)

What is a ‘Targeted Accrual Redemption Note – TARN' A targeted accrual redemption note (TARN) is an investment vehicle, calculated based on a variation of...

Uncovered Interest Rate Parity (UIP)

What is the 'Uncovered Interest Rate Parity - UIP' The uncovered interest rate parity (UIP) is a parity condition stating that the...

Abu Dhabi Investment Authority (ADIA)

What is 'Abu Dhabi Investment Authority - ADIA' A government-owned investment organization that manages the sovereign wealth fund for Abu Dhabi, United...