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  2. Stepped-up basis - Wikipedia

    en.wikipedia.org/wiki/Stepped-up_basis

    Section 2032 provides an alternate method of determining the property's new basis. If the property is not disposed of within six months of the decedent's death, the executor may elect to use the property's fair market value six months after the date of death but only if such an election results in a decrease in the value of the gross estate. [2]

  3. Forward rate agreement - Wikipedia

    en.wikipedia.org/wiki/Forward_rate_agreement

    [US$ 3x9 − 3.25/3.50%p.a ] – means deposit interest starting 3 months from now for 6 months is 3.25% and borrowing interest rate starting 3 months from now for 6 months is 3.50% (see also bid–ask spread). Entering a "payer FRA" means paying the fixed rate (3.50% p.a.) and receiving a floating 6-month rate, while entering a "receiver FRA ...

  4. Value date - Wikipedia

    en.wikipedia.org/wiki/Value_date

    In finance, value date is the date when the value of an asset that fluctuates in price is determined. [1] The value date is used when there is a possibility for discrepancies due to differences in the timing of asset valuation. It usually applies to forward currency contracts, options and other derivatives, interest payable or receivable.

  5. Day count convention - Wikipedia

    en.wikipedia.org/wiki/Day_count_convention

    Treating a month as 30 days and a year as 360 days was devised for its ease of calculation by hand compared with manually calculating the actual days between two dates. Also, because 360 is highly factorable, payment frequencies of semi-annual and quarterly and monthly will be 180, 90, and 30 days of a 360-day year, meaning the payment amount ...

  6. Expiration (options) - Wikipedia

    en.wikipedia.org/wiki/Expiration_(options)

    In finance, the expiration date of an option contract (represented by Greek letter tau, τ) is the last date on which the holder of the option may exercise it according to its terms. [1] In the case of options with "automatic exercise", the net value of the option is credited to the long and debited to the short position holders.

  7. How to calculate the present and future value of annuities - AOL

    www.aol.com/finance/calculate-present-future...

    You can use an online calculator to figure the present and future value of an annuity. ... Imagine investing $1,000 on Oct. 1 instead of Oct. 31 — it gains an extra month of interest growth.

  8. Deprival value - Wikipedia

    en.wikipedia.org/wiki/Deprival_value

    Deprival value is a concept used in accounting theory to determine the appropriate measurement basis for assets. It is an alternative to historical cost and fair value or mark to market accounting. Some writers prefer terms such as 'value to the owner' or 'value to the firm'.

  9. 6 month vs. 12 month car insurance - AOL

    www.aol.com/finance/6-month-vs-12-month...

    A 12-month auto insurance policy is the same as a six-month policy, except that it is active for 12 months instead of six months. Many major carriers only offer six-month policies, but some may ...