摘要:A pricing situation that occurs when the stock value of a closed-end mutual fund is trading at a premium to the net asset value (NAV) of its components. The premium arises from the optimistic sentimen[阅读全文]

摘要:A combination of asset classes (such as cash, equity or bonds) used as an investment. A multi-asset class investment would contain more than one asset class, thus creating a group or po[阅读全文]

摘要:A pricing situation that occurs with a closed-end mutual fund when its market price is currently lower than the net asset value of its components. Discounts can occur in times where the market has a p[阅读全文]

摘要:The total market value of the securities in a mutual fund's portfolio. Total assets or total net assets are also used to describe a fund's size.

When it comes to the size of a mutual f[阅读全文]

摘要:A group of securities that exhibit similar characteristics, behave similarly in the marketplace, and[阅读全文]

摘要:The relative percentages of core asset classes such as equities, fixed income and cash, along with real estate and international holdings, found within a mutual fund, exchange-traded fund or other por[阅读全文]

摘要:A mutual fund that provides investors with a portfolio of a fixed or variable mix of the three main asset classes - stocks, bonds and cash equivalents - in a variety of securities. Some asset allocati[阅读全文]

摘要:Money or other items of value received by or promised to an organization, the use of which is legally or contractually restricted. Restricted assets are also subject to special accounting procedures. [阅读全文]

摘要:A company's most appealing asset. Also referred to as a "trophy asset".

This is usually the asset that is worth the most or makes the largest contribution to a company's bottom line.[阅读全文]

摘要:Assets whose fair value cannot be determined by using observable measures, such as market prices or models. Level 3 assets are typically very illiquid, and fair values can only be calculated using est[阅读全文]

摘要:

Capital required to be set aside in order to cover a company against unexpected debt. The asset valuation reserve serves as a backup for equity and credit losses. A reserve will have capital gains [阅读全文]

摘要:An individual or company, which purchases a corporation with the intention of dividing that corporation up into its parts and selling these parts for profit. An asset stripper will determine if the va[阅读全文]

摘要:

A document published by the Internal Revenue Service (IRS) that outlines how to determine the cost basis for investments, real estate and business assets. The basis is used to determine what gain o[阅读全文]

摘要:An income statement that identifies any transactions that alter the net assets that are available for pension benefits. Pension fund statements list additions and deductions from the available asset l[阅读全文]

摘要:A registered investment advisor/manager. The criteria for qualifying as a QPAM are defined by the Employee Retirement Income Security Act (ERISA). Regulated institutions such as banks and insurance co[阅读全文]

摘要:The procedure that occurs upon the termination of any kind of pension plan. The allocation of plan assets on termination can occur in one of two ways: either each employee is repaid his or her contrib[阅读全文]

摘要:An incorrectly valued stock that is attractive because its combined asset value is greater than its market capitalization.

This type of stock is called an asset play because the impetus [阅读全文]

摘要:A government program created for the establishment and management of a Treasury fund, in an attempt to curb the ongoing financial crisis of 2007-2008. The TARP gives the U.S. Treasury purchasing power[阅读全文]

摘要:An active management portfolio strategy that rebalances the percentage of assets held in various categories in order to take advantage of market pricing anomalies or strong market sectors.

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摘要:A ratio that measures a company's earnings before interest and taxes (EBIT) against its total net assets. The ratio is considered an indicator of how effectively a company is using its assets to gene[阅读全文]