Amortisation
25 Apr 2008 Amortisation is the equivalent of depreciation for intangible assets. As this is essentially an accounting adjustment..- 108
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business-sense
Alpha Fund
25 Apr 2008 The term alpha fund is misleading because although it implies maximising alpha, it in fact usually simply means actively..- 111
business-sense
Alpha
25 Apr 2008 The α (alpha) of a security or fund is its outperformance over the return adjusted for risk, with risk measured by ..- 112
business-sense
Allotment
25 Apr 2008 Allotment is the allocation of securities to applicants for a new issue. The allotment process is trivially simple if..- 113
business-sense
Accrued Interest
23 Apr 2008 The accrued interest on a bond is the amount of interest that has been deemed to have accumulated on the bond, but which..- 110
business-sense
Active Investing
23 Apr 2008 Active investing is the opposite of the strategies adopted by passive investing. An active investment strategy is an att..- 112
business-sense
ABC1
23 Apr 2008 A, B and C1 are the highest three social grades in the most commonly used classification. Media companies frequently use..- 105
business-sense
Abnormal Return
23 Apr 2008 The abnormal return produced by a portfolio is the excess of the actual return over the return that would be expected gi..- 106
business-sense
Accrual Principle
23 Apr 2008 The principle of accrual (also called matching) is fundamental to accounting. It requires that costs should be matched t..- 111
business-sense
Accounting Rate Of Return (ARR)
23 Apr 2008 The accounting rate of return (ARR) is a very simple (in fact overly simple) rate of return: average profit ÷aver..- 96
business-sense
Absolute Return
23 Apr 2008 An absolute return is the actual amount of money made by an investment; the actual gain as a percentage of the amount in..- 109
business-sense
Acceptances
23 Apr 2008 Once a takeover bid is formally made shareholders in the target company may choose to accept the offer or not. When shar..- 106
