SMA Definition

Bookmark and Share

SMA see SPECIAL MEMORANDUM ACCOUNT.

Learn new Accounting Terms

RESERVE CAPITAL is that part of the nominal (current value) of a business that has not yet been called up. It is thus a reserve, which can be drawn on in case of need.

ANALYSTS' ESTIMATES is where analysts, stockbrokers and banks give opinions and forecasts (often referred to as estimates) as to future company performance. Broker recommendations and other data are provided by Barra's Global Estimates service. BARRA collate and analyze the brokers' forecasts, and calculate consensus figures from the individual data.

Suggest a Term

Enter Search Term

Enter a term, then click the entry you would like to view.