26 Terms
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General Finance
Industry: Financial services
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General Finance
unpaid dividend
Financial services; General Finance
A dividend declared by the directors of a corporation that has not yet been paid.
unqualified opinion
Financial services; General Finance
An independent auditor's opinion that a company's financial statements comply with accepted accounting procedures. Antithesis of qualified opinion.
unrealized capital gain/loss
Financial services; General Finance
An increase/decrease in the value of a security that is not "real" because the security has not been sold. Once a security is sold by the portfolio manager, the capital gains/losses are "realized" by ...
Usance Letter of Credit
Financial services; General Finance
A letter of credit payable at a determined future date after presentation of conforming documents.
unseasoned issue
Financial services; General Finance
Issue of a security for which there is no existing market. See: Seasoned issue.
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