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Investments glossary

Non-Qualified Plan

A non-qualified plan is a type of tax-deferred, employer-sponsored retirement plan that falls outside of Employee Retirement Income Security Act (ERISA) guidelines. Non-qualified plans are designed to meet specialized retirement needs for key executives read more

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Investments glossary

Foreign Investment

Foreign investment involves capital flows from one country to another, granting the foreign investors extensive ownership stakes in domestic companies and assets. Foreign investment denotes that foreigners have an active role in management as a part read more

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Investments glossary

Classical Economics

Classical economics is a broad term that refers to the dominant school of thought for economics in the 18th and 19th centuries. Most consider Scottish economist Adam Smith the progenitor of the classical economic theory. However, Spanish scholastics read more

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Investments glossary

Operating Loss (OL)

An operating loss occurs when a company’s operating expenses exceed gross profits (or revenues in the case of a service-oriented company, generally speaking, instead of a manufacturer). An operating loss does not consider the effects of interest read more

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Investments glossary

Term Loan Definition

A term loan is a loan from a bank for a specific amount that has a specified repayment schedule and either a fixed or floating interest rate. A term loan is often appropriate for an established small business with sound financial statements. Also, read more

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Investments glossary

Supply Chain Finance

Supply chain finance (SCF) is a term describing a set of technology-based solutions that aim to lower financing costs and improve business efficiency for buyers and sellers linked in a sales transaction. SCF methodologies work by automating transactions read more

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Investments glossary

Negative Assurance

Negative assurance is a determination by an auditor that a particular set of facts is believed to be accurate since no contrary evidence has been found to dispute them. Negative assurance is normally used by auditors in situations where it is not possible read more

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Investments glossary

IRS Form 1095-C Definition

Form 1095-C: Employer-Provided Health Insurance Offer and Coverage is an Internal Revenue Service (IRS) tax form reporting information about an employee’s health coverage offered by an Applicable Large Employer (ALE). ALEs typically have 50 or read more

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Investments glossary

GmbH

GmbH is an abbreviation of the German phrase “Gesellschaft mit beschränkter Haftung,” which means company with limited liability. It’s a suffix used after a private limited company’s name in Germany (versus AG, which is used to indicate read more

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Investments glossary

Anti-Dilution Provision

Anti-dilution provisions—sometimes referred to as anti-dilution clauses—are measures built into a convertible security or an option that shield investors from the equity dilution that can occur when later issues of the stock hit the market at cheaper read more