Tag: interest
Idle Funds
What is 'Idle Funds' Money that is not invested and, therefore, earning no interest or investment income. Idle funds are simply funds...
Time Value of Money
DefinitionThe time value of money is the greater benefit of receiving money now rather than later. It is founded on time preference. Time Value...
Imputed Interest
What is an 'Imputed Interest' Imputed interest is used by the Internal Revenue Service (IRS) as a means of collecting tax revenues...
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...
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...
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...
Unannualized
What is 'Unannualized'
A rate of return on an investment for a period other than one year. An unannualized return may be used to report...
Underlying Mortality Assumption
What is 'Underlying Mortality Assumption' Projections of expected death rates used by actuaries to estimate insurance premiums and pension obligations. Underlying mortality...
Qualifying Domestic Trust (QDOT)
Qualifying Domestic Trust (QDOT) What is 'Qualifying Domestic Trust - QDOT' A type of trust that allows taxpayers who are not...