Tag: financial
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...
Back Fee
What is 'Back Fee' A payment made to the writer of a compound option in the case that the call option is...
Back Up
What is a back up and what does it mean for the securities market
A back up is a slang term for the movement in...
Back Month Contract
What is 'Back Month Contract' A type of futures contract that expires in any month past the front month futures contract. The...
Balance Of Payments (BOP)
What is the Balance of Payments (BOP)?
The balance of payments (BOP) is an accounting record of all monetary transactions between a country and the...
Back-to-Back Commitment
What is 'Back-to-Back Commitment' A commitment to make a second take-out loan that piggybacks another loan. With a back-to-back commitment, once the...