DEBT INSTRUMENT is a written promise to repay a debt. Examples: notes, bills, bonds, CDs, GICs, commercial paper, and bankers acceptances.
COOKIE JAR RESERVES is an overly aggressive accrual of operating expenses and the creation of liability accounts done in an effort to reduce future year operating expenses.
THIN MARKET is a market in which there is not an abundance of securities available, where any activity, either a purchase or sale, may have a substantial effect on market prices. See TIGHT MARKET.
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