Glossary

07/30/2014 - 10:00 AM

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2G (second-generation Mobile System)
Second-generation protocols using digital encoding and including GSM, D-AMPS (TDMA) and CDMA. 2G networks are in current use all over and other parts of the world. These protocols support high bit rate voice and limited data communications. 2G networks technology offer auxiliary services such as data, fax and SMS. Most 2G protocols offer different levels of encryption.
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3G (third-generation Mobile System)
Third-generation wireless service, designed to provide high data speeds, always-on data access, and greater voice capacity. 3G networks technology provide to transfer both voice data services (telephony, messaging) and non-voice data (such as downloading Internet information, exchanging email, and instant messaging). The high data speeds, measured in Mbps, are significantly higher than 2G and, 3G networks technology enable full motion video, highspeed internet access and video-conferencing. 3G technology standards include UMTS, based on WCDMA technology (quite often the two terms are used interchangeably) and CDMA2000.
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AA 1000 (AccountAbility 1000)
This is a standard for improving the quality of auditing, accounting and ethical and social reporting processes. The cornerstone of AA 1000 is the involvement of stakeholders in stable and enduring relations with the company. AA 1000 was created by London’s ISEA (Institute of Social and Ethical AccountAbility).
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Aalborg Charter
The Aalborg Charter was approved by participants in the European Conference on Sustainable Cities and Towns held in Aalborg, Denmark on May 24 – 27, 1994 under the joint sponsorship of the European Commission and the City of Aalborg and organized by the International Council for Local Environmental Initiatives (ICLEI). The Charter’s project was drafted by ICLEI in conjunction with the minister of urban development and transportation of Rhineland/North Westphalia (Germany) and also reflects the ideas and contributions of other participants.


Accountability
To be accountable in an ethical manner: the company decides to report its decisions and actions in a transparent manner to its stakeholders.

Accounts Payable
Amounts owing on open account to creditors for goods and services

Accounts Receivable
Money owed to a business for merchandise or services sold on open account.

Accrual Basis
Accounting method whereby income and expense items are recognized as they are earned or incurred, even though they may not have been received or actually paid in cash.

Accrual Bonds
Bonds that do not make periodic interest payments, but instead accrue interest until the bond matures. Also known as zero-coupon bonds.

Accrued Interest
Interest that has accumulated between the most recent payment and the sale of a security, i.e. deemed to be earned on a security but not yet paid to the investor. At the time of the sale, the buyer pays the seller the security’s price plus accrued interest.

Acquisition
One company taking over controlling interest in another company.

ADR (American Depositary receipts)
Used for the listing of Telecom Italia ordinary and savings shares on the NYSE (New York Stock Exchange). The ordinary and savings ADS (American Depositary Shares) representing, respectively, 10 ordinary shares and 10 savings shares of Telecom Italia.
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ADR (Agreement concerning the international carriage of Dangerous goods by Road)
Regulations on the transportation of dangerous goods by road.

ADSL (Asymmetric Digital Subscriber Line)
A modem technology which converts existing twisted-pair telephone lines into access paths for multimedia and high-speed data communications. ADSL can transmit up to 6 Mbps to a subscriber, and as much as 832 Kbps or more in both directions. Such rates expand existing access capacity by a factor of 50 or more without new cabling.
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After-tax Return
An investment's return after all income taxes have been deducted.


Agenda 21
Approved at the Rio de Janeiro conference in 1992, it is a programmatic and operational document that summarizes the specific actions and strategies that signatory countries pledged to implement in the 21st century to favor sustainable development.

Agiotage
Speculative dealing in stock exchange securities.


Alpha
Measure of risk-adjusted performance. An alpha is usually generated by regressing the security or mutual fund's excess return on benchmark index’s excess return.

AMEX (American Stock Exchange)
One of the main US Stock Exchange. The second one is the New York Stock Exchange (NYSE).
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Amortization
Accounting procedure that gradually reduces the cost value of a limited life or intangible asset, such as goodwill, through periodic charges to income.

Annual Meeting
Once-a-year meeting when the managers of a company report to stockholders on the year's results, and the board of directors stands for election for the next year.

Annual Report

Yearly record of a corporation's financial condition that must be distributed to shareholders. Included in the report is a description of the company's operations as well as its balance sheet and income statement.

Annuity
A long-term investment that provides tax-deferred growth and income at regular intervals for as long as you specify.

Arbitrage

Profiting from differences in price when the same security, currency, or commodity is traded on two or more markets

Ask Price

The price at which a market maker is willing to sell a specified quantity of a particular security.

Asset
Anything having commercial or exchange value that is owned by a business, institution, or individual.

Asset Allocation

Apportioning of investment funds among categories of assets, such as cash equivalents, stocks, fixed-income investments, and such tangible assets as real estate, precious metals, and collectibles. Asset allocation affects both risk and return.

Assets Under Management

The value of the assets that a company manages, but does not own.

Authorized Shares

Maximum number of shares of any class a company may legally create under the terms of its articles of incorporation. Normally, a corporation provides for future increases in authorized stock by vote of the stockholders.