Tag: types
Cafeteria Plan
DefinitionA cafeteria plan is a type of employee benefit plan offered in the United States pursuant to Section 125 of the Internal Revenue Code....
Call Risk
What is 'Call Risk' The risk, faced by a holder of a callable bond, that a bond issuer will take advantage of...
Participating Preferred Stock
What is Participating Preferred Stock
Participating preferred stock is a type of preference stock that gives the holder the right to participate in any additional...
Passive Income
What is passive income and why should you care
Passive income is a type of income that does not require active work to earn. This...
Partially Convertible Debenture (PCD)
What is 'Partially Convertible Debenture - PCD' A type of convertible debenture, part of which will be redeemed by the issuing company...
Put Option
DefinitionIn finance, a put or put option is a stock market device which gives the owner of a put the right, but not the...
Profit Margin
DefinitionProfit margin, net margin, net profit margin or net profit ratio is a measure of profitability. It is calculated by finding the net profit...
Qualified Dividend
DefinitionQualified dividends, as defined by the United States Internal Revenue Code, are ordinary dividends that meet specific criteria to be taxed at the lower...
Qualified Foreign Institutional Investor – QFII
DefinitionThe Qualified Foreign Institutional Investor program, one of the first efforts to internationalize the RMB, represents China's effort to allow, on a selective basis,...
Variable Cost
What is a 'Variable Cost' A variable cost is a corporate expense that varies with production output. Variable costs are those costs...