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  2. Cost of funds index - Wikipedia

    en.wikipedia.org/wiki/Cost_of_Funds_Index

    A cost of funds index or COFI is a regional average of interest expenses incurred by financial institutions, which in turn is used as a base for calculating variable rate loans. The interest rate on an adjustable rate mortgage , for example, is often linked to a regional COFI specified in the particular loan documents.

  3. Income statement - Wikipedia

    en.wikipedia.org/wiki/Income_statement

    Sankey Diagram - Income Statement (by Adrián Chiogna) An income statement or profit and loss account [1] (also referred to as a profit and loss statement (P&L), statement of profit or loss, revenue statement, statement of financial performance, earnings statement, statement of earnings, operating statement, or statement of operations) [2] is one of the financial statements of a company and ...

  4. Fund accounting - Wikipedia

    en.wikipedia.org/wiki/Fund_accounting

    Internal service funds are used for operations serving other funds or departments within a government on a cost-reimbursement basis. A printing shop, which takes orders for booklets and forms from other offices and is reimbursed for the cost of each order, would be a suitable application for an internal service fund.

  5. Low-cost index funds: A beginner’s guide - AOL

    www.aol.com/finance/low-cost-index-funds...

    Low-cost index funds vs. ETFs vs. mutual funds You can buy low-cost index funds as either an ETF or a mutual fund, and well-known indexes such as the S&P 500 will have both available. The list ...

  6. Balance sheet - Wikipedia

    en.wikipedia.org/wiki/Balance_sheet

    In financial accounting, a balance sheet (also known as statement of financial position or statement of financial condition) is a summary of the financial balances of an individual or organization, whether it be a sole proprietorship, a business partnership, a corporation, private limited company or other organization such as government or not-for-profit entity.

  7. Cost of capital - Wikipedia

    en.wikipedia.org/wiki/Cost_of_capital

    In economics and accounting, the cost of capital is the cost of a company's funds (both debt and equity), or from an investor's point of view is "the required rate of return on a portfolio company's existing securities". [1] It is used to evaluate new projects of a company.

  8. Mutual fund fees and expenses - Wikipedia

    en.wikipedia.org/wiki/Mutual_fund_fees_and_expenses

    One notable component of the expense ratio of U.S. funds is the "12b-1 fee", which represents expenses used for advertising and promotion of the fund. 12b-1 fees are paid by the fund out of mutual fund assets and are generally limited to a maximum of 1.00% per year (.75% distribution and .25% shareholder servicing) under FINRA Rules.

  9. Cash flow statement - Wikipedia

    en.wikipedia.org/wiki/Cash_flow_statement

    In financial accounting, a cash flow statement, also known as statement of cash flows, [1] is a financial statement that shows how changes in balance sheet accounts and income affect cash and cash equivalents, and breaks the analysis down to operating, investing and financing activities.

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