Finance

Finance

Contributors in Finance

Finance

The part of a company's after-tax earnings that is distributed to the shareholders. The board of directors of the company recommends how much dividend should be paid out at its annual meeting and it ...

future value

Financial services; Finance

The expected value of a payment (or series of payments) at a set date in the future, once it has been invested at a specific rate of interest until that date.

bond

Financial services; Finance

A bond is a legal contract in which a government, company or institution (the borrower) issues an IOU certificate, which promises to pay holders a specific rate of interest for a fixed duration and ...

opportunity cost

Financial services; Finance

The cost of using a resource, i.e. its actual cost plus the profit forgone by not putting it to another use.

cash flow

Financial services; Finance

A revenue or expense stream that changes a cash account over a given period. Cash inflows usually arise from one of three activities - financing, operations or investing - although this also occurs ...

break even point

Financial services; Finance

The level at which an existing trading position in a market will produce neither a loss nor a gain. In company reporting terms the break-even point is where total sales exactly match total fixed and ...

capital gain

Financial services; Finance

Profit from selling or transferring assets at a higher price than their initial cost. Inflation and currency movements can affect the real capital gain.