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  2. Perpetual futures - Wikipedia

    en.wikipedia.org/wiki/Perpetual_futures

    In finance, a perpetual futures contract, also known as a perpetual swap, is an agreement to non-optionally buy or sell an asset at an unspecified point in the future. . Perpetual futures are cash-settled, and they differ from regular futures in that they lack a pre-specified delivery date and can thus be held indefinitely without the need to roll over contracts as they approach expi

  3. At-the-market offering - Wikipedia

    en.wikipedia.org/wiki/At-the-market_offering

    An at-the-market (ATM) offering is a type of follow-on offering of stock utilized by publicly traded companies in order to raise capital over time. In an ATM offering, exchange-listed companies incrementally sell newly issued shares or shares they already own into the secondary trading market through a designated broker-dealer at prevailing market prices.

  4. Valuation (finance) - Wikipedia

    en.wikipedia.org/wiki/Valuation_(finance)

    Common terms for the value of an asset or liability are market value, fair value, and intrinsic value.The meanings of these terms differ. For instance, when an analyst believes a stock's intrinsic value is greater (or less) than its market price, an analyst makes a "buy" (or "sell") recommendation.

  5. Glossary of stock market terms - Wikipedia

    en.wikipedia.org/wiki/Glossary_of_stock_market_terms

    Widow-and-orphan stock: a stock that reliably provides a regular dividend while also yielding a slow but steady rise in market value over the long term. [13] Witching hour: the last hour of stock trading between 3 pm (when the bond market closes) and 4 pm EST (when the stock market closes), which can be characterized by higher-than-average ...

  6. Fair value accounting and the subprime mortgage crisis

    en.wikipedia.org/wiki/Fair_value_accounting_and...

    In 2006, the Financial Accounting Standards Board (FASB) implemented SFAS 157 in order to expand disclosures about fair value measurements in financial statements. [3] Fair-value accounting or "Mark-to-Market" is defined by FAS 157 as "a price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date".

  7. Futures contract - Wikipedia

    en.wikipedia.org/wiki/Futures_contract

    For example, in gold futures trading, the margin varies between 2% and 20% depending on the volatility of the spot market. [2] A stock future is a cash-settled futures contract on the value of a particular stock market index. Stock futures are one of the high risk trading instruments in the market.

  8. List of business and finance abbreviations - Wikipedia

    en.wikipedia.org/wiki/List_of_business_and...

    In this equation, Ke (COE) equals the anticipated return from the difference (Beta) of investment yields from a return based on market expectations (Rm) [9] and a Risk Free Rate (Rf), such as Treasury Bills or Bonds. KIBOR – Karachi Interbank Offered Rate; KPI – Key Performance Indicator, a type of performance measurement. An organization ...

  9. Naked short selling - Wikipedia

    en.wikipedia.org/wiki/Naked_short_selling

    The trader's profit is the difference between the sale price and the purchase price of the shares. In contrast to "going long" where sale succeeds the purchase, short sale precedes the purchase. Because the seller/borrower is generally required to make a cash deposit equivalent to the sale proceeds, it offers the lender some security.