Glossary

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10K
10Q
13 Week Cash Flow Statement
13D
20F
6K
8K

A

Accounting
Accounting Ratios
Accounts Receivable
Accretion
Acquisition
Active Management
Actual Return
Add on Acquisitions
Adjusted Debt
Adjusted Earnings
Adjusted Funds from Operations (AFFO)
Administration
Advanced LBO
Advisory
Affiliate
AI Ethics
Allocation Effect
Alpha
Amend and Extend
Amortization
Amortizing Term Debt
Analysis
Anchoring
Annual Report
Arbitrage Pricing Theory (APT)
Arguments
Arrangement Fees
Array
Artificial intelligence (AI)
Ask Price
Asset Backed Security
Asset Class
Asset Disposal
Asset Management
Asset Retirement Obligation (ARO)
Associate
Assumptions
Attribution Analysis
Auctions of Allowances
Authorized Participants (AP)
Average Return

B

Balance of Payments (BoP)
Balance Sheet (BS)
Balance Sheet Consolidation
BamSEC
Basel
Bear Market
Benchmark
Best Fit
Beta
Bid Price
Bid-ask spread
billings
Bills
Bitcoin
Black Scholes
Blockchain
Bond Price
Bonds
Bottom Up
Bull Market
Business Cycle
Business Indicator Calculations
Buy and Build
Buy Side

C

Calendarization
Call Protection
Calls
Cap Rate
Capital Asset Pricing Model (CAPM)
Capital Buffer
Capital Expenditure (CapEx)
Capital Markets
Capital Structure
Capitalized Costs
Carbon Leakage
Carbon Markets
Carbon Price Assumptions
Carbon Pricing
Cash Based Analysis
Cash Concentration
Cash Flow Statement
Cash Sweep
Central Bank
ChatGPT
Checking a Model
Chemicals
Circular Reference
Circularity
Cleansing Data
Clearing
Clearing House
Coincident Indicators
Collateralized Loan Obligation (CLO)
Commercial Banking
Commitment Fee
Commodities
Commodity Investing
Company Distress
Company Strategy
Comparables
Completion Accounts
Completion Mechanisms
Compliance
Conditional Formatting
Consensus Forecasts
Consolidation
Constraints
Construction Phase
Consumer
Contingent Consideration
Control
Control Premium
Conversion Ratio
Convertible Notes
Corporate Banking
Corporate Lending
Corporate Tax Structures
Cost of Debt
Cost of Equity
Counterparty Credit Risk
Counterparty Risk
Coupon
Covenant Breach
Covenant Lite
Covenants
Credit
Credit Enhancement
Credit Facility Agreement
Credit Process
Credit Rating
Credit Ratings
Credit Risk
Credit Spread
Creditors
Cross-default
Cryptocurrency
Current Account
Custodian
cycle length

D

Data Extraction
Data Label
Data Table
Data Validation
Database Analysis
Deal Goodwill
Deal Structure
Deal Summary
Debt
Debt Capacity
Debt Characteristics
Debt Equivalents
Debt Instruments
Debt Multiple
Debt Repayment
Debt Schedule
Debt Service Coverage Ratio (DSCR)
Debt Service Reserve Account (DSRA)
Debt to EBITDA
DEF14A
Deferred Consideration
Deferred Revenue
Deferred Tax
Deflation
Deposits
Derivatives
Diluted EPS
Diluted Equity
Diluted Shares
Dilution
Discount
Discount Rate
Discounted Cash Flow (DCF)
Discounting
Disposition Bias
Distressed Debt
Distributed to Paid-In Capital (DPI)
Diversification
Divestitures
Dividend Discount Valuation
Dividends
Double Taxation
Dual Currency Deposit
Due Diligence
DV01
Dynamic Formulas

E

Earnings Per Share (EPS)
Earnouts
Economics
Employee Stock Options
Engagement
Equity Account
Equity Index Futures
Equity Method
Equity Swap
Equity to EV Bridge
Equity Value
Estimates
Ethical Design
EV/EBITDA
EV/Sales
Event of Default
Excel VBA
Excess Return
Exchange Offer
Exchange Rate
Exchange Traded Funds (ETFs)
Exit strategy
Expected Ratings Outcome
Explicability
Exposure at Default (EAD)
External Fraud

F

F-1
Facility Fees
FactSet
Fair Value
Filings
Financial Crime
Financial Institutions Valuation
Financial Instruments
financial leverage
Financial Risk
Financial Stability
Financing
Financing a Transaction
Financing Cash Flow
Fiscal Policy
Fixed Coupon
Fixed Income
Football Field
Football Field Chart
Forecast Assumptions
Forensic Accounting
Forms of Consideration
Formula
Forward
Forward PE Multiple
Forward Price
Forwards
Framing
Fraud
Frequency
Fund Managers
Funding
Future Value
Futures
FX Forward
FX Pairs
FX Spot
FX Swap
FX Transactions

G

GenAI
Generally Accepted Accounting Principles (GAAP)
Global Treasurer
Goals Based Investing
Goodwill
Governance
Government Debt
Government Funds
Gross Profit
Growth Rate

H

Hardcode
Hedge
Hedging
Held to Maturity
Herd Theory
High Yield
Histogram
Historical Relationship
Historicals
Hold
Home Ribbon
Human Oversight
Hurdle
Hyperinflation

I

IFRS
Implied Share Price
Income Taxes
Independent Variable
INDEX
Indices
INDIRECT
Industrialization
Industrials
Industry Risk
Inflation
Information Memorandum
Institutional Investor
Insurance
Insurance Regulation
Intangible Assets
Interaction Effect
Interbank Deposits
Interest Cost
Interest Expense
Interest Facility
Interest Rate Risk
Interest Rate Swaps
Intrinsic Value
Inventory Days
Invested Capital
Investing
Investing Cash Flow
Investment Appraisal
Investment Fund
investment management
Issue Price
Iterations

K

Know Your Client (KYC)

L

Last Twelve Months (LTM)
LBO Debt Schedule
LBO Funds
LBO Management Incentives
LBO Modeling
LBO Structure
Leading Indicators
Lease Adjustments
Leases
Letter of Credit
Leverage
Leverage Forecast
Leverage Multiple
Leverage Ratio
Leverage Recap
Leveraged Finance
Liabilities
Liability
Life Insurance
Limit Order
Limited Partner (LP)
Liquidation Preference
Liquidity
Liquidity Buffer
Liquidity Preference
Liquidity Risk
Liquidity Solution
Liquidity Structure
Loan Agreement
Loan Amortization Methods
Loan Assets
Loan Documentation
Loan Life Coverage Ratio (LLCR)
Loan Portfolio
Loan Syndication
Locked Box
Long Forward

M

Macaulay Duration
Macro
Macro Risk
Management Fee
Margin
Marginal Tax Rate (MTR)
Market Order
Market Risk
Market sectors
Market Value
Markets
MATCH
Matching Principle
Maturity
Mean Return
Minimum Equity Contribution
Model editing
Modern Portfolio Theory (MPT)
Money Laundering
Money Market Rates
Monitoring
Multiple of Money (MoM)
Multiple on Invested Capital (MOIC)

N

NASDAQ
NCI Value
Net Debt
Net Income
Net Interest Income
Net Operating Income (NOI)
Nominal Interest
Non Controlling Interest (NCI)
Non Recurring Items
Notes Payable
NumPy

O

OFFSET
Operating Expenses
Operating Margin
Operating Phase
Operating Profit
Operational Phase
Option Payoff
Option Premium
Options
Order Execution
Overnight Index Swap (OIS)

P

Pandas
Par Value
Passive Investing
Passive Management
Payoff
PE Fund
PE Ratio
PE Recruitment
Pension
Pension Deficit
Pension Plans
Performing Loans
Pooled Funds
Portfolio
Portfolio Construction
Portfolio Management
Portfolio Risk
Power BI
Predictive Model
Preference Dividends
Preference Shares
Premiums
Prepaid Expenses
Present Value
Priced Round
Primary Market
Prime Brokerage
Prime Funds
Private Company
Private Debt
Private Equity (PE)
Private Market Specific Factors
Private Markets
Pro Forma
Probability
Probability of Default (PD)
Problem Loans
Profit
Profit Share
Prompt Engineering
Protection Buyer
Provision
Prudential Oversight
Public Company
Public Equity
Put or Pay Contract
Puts
PV of Dividends
Python

Q

QAT Shortcuts
Quarter on Quarter (QOQ)
Quarterly Modeling

R

Random Variable
Rating Agencies
Ratios
Real Estate
Reference Cells
Reference Obligation
Regulatory Capital
Regulatory Tools
Reinsurance
Relative Value
Renewable Energy
Renewables
Repurchase Agreement
Restricted Stock Unit (RSU)
Restructuring Costs
Retail Investor
Retained Earnings
Retirement Accounts
Return on Capital (ROC)
Return on Equity (ROE)
Return on Tangible Equity (RoTE)
Returns to Creditors
Returns to Equity Holders
Revenue
Revenue Bridge
Revenue Forecast
Revolving Credit Facility
Ribbon
Right Way Risk
Risk
Risk Adjusted Performance
Risk Analysis and Mitigants
Risk and Control Self Assessment (RCSA)
Risk Controls
Risk Premium
Risk-Weighted Asset (RWA)
Round of Capital

S

S-1
S-4
Scenarios
Scheme of Arrangement
Seasonality
Secondary Market
Secondary Offer
Sector Models
Secured Financing
Secured Overnight Financing Rate (SOFR)
Securities
Securities Financing
Securities Lending
Security Agreement
Seed
Segments
Selection Effect
Sell Side
Sense Check
Sensitivities
Series A
Series B
Service Cost
Settlement
Share Buy Back Impact
Share Capital
Shares Outstanding
Short Forward
Short Selling
Shorting
Simple Agreement for Future Equity (SAFE)
Skew
Smile
Soft Costs
Software as a Service (SaaS)
Sources and Uses
SPA Adjustments
Special Purpose Acquisition Company (SPAC)
Special Purpose Vehicle (SPV)
Special Situations
Speculation
Spin Off
Sponsor
Spot Price
Standard Deviation
Sterling Overnight Index Average (SONIA)
Stewardship
Stock Basis
Stock Exchange
Stock Options
Stock Splits
Strategic Sale
Stress Test
Strike Price
Structure Check
Structured Products
Structuring
Stub Period
Styles
SUM
Sum of the Parts (SOTP)
SUMIFS
SUMPRODUCT
Supply Chain Finance
Surveillance
Suspicious Transaction Report (STR)
Sustainable Investing
Swaps
SWIFT
Switch
Syndicate
syndicated loans
Synergies
Systematic Risk

T

Take or Pay Contract
Target Company Information
Target Price
Tax
Tax Exempt Funds
Tax expense
Tax Losses
Tax Payable
Tender Offer
Term Loan
Term Premium
Term Sheet
Terminal Value (TV)
Theta
Three Statement Modeling
Tier 1 Capital
Tier 2
Top Down
Total Value to Paid-In (TVPI)
Trade Execution
Traded Debt
Trading
Trading Comparables
Transaction Advisory
Transaction Comparables
Transaction Fees
Transaction Multiples
Transaction Number
Transaction Services
Transform
Treasury Management System (TMS)
Treasury Method
Treasury Products
Trigger Events

U

Unaffected Share Price
Underlying Earnings
Underwriter
Unique Records
Unitranche Financing
Unpriced Funding
US GAAP

V

Valuation
Value at Risk (VaR)
Vega
Venture Capital (VC)
Vlookup
Volatility
Volume Weighted Average Price (VWAP)

W

Waterfall
Wealth Management
Weekly Modeling
Weighted Average Cost of Capital (WACC)
Weighted Average Shares Outstanding (WASO)
Weighted Mean
Working Capital (WC)
Wrong Way Risk

Y

Year Over Year (YOY)
Yield
Yield Curve
Yield to Maturity (YTM)

Z

Zero Coupon Bond (ZCB)