ACCOUNTING TERMS - ACCOUNTING DICTIONARY - ACCOUNTING GLOSSARY
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COLLATERAL is assets used as security for the extension of a loan.
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HEDGE FUND is a special type of investment fund with fewer restrictions on the types of investments it can make. Of note is a hedge funds ability to sell short. In exchange for the ability to use more aggressive strategies, hedge funds are more exclusive, i.e., fewer people, usually only the wealthy, are allowed to invest in hedge funds.
COMMON EQUITY is the result of subtracting redeemable and non-redeemable preferred stock from total equity.