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Accelerated Cost Recovery System

A system of asset depreciation, for tax purposes, that determines the rate of appreciation for an entity's assets. It involves...

Absolute Return

The return that an asset achieves over the course of a specific period, in absolute terms, i.e., without measuring it...

Absolute Risk

The volatility of an asset's absolute return (i.e., its return measured irrespective of a benchmark rate) as opposed to its...

Annual Compounding

The compounding of interest earned or paid on an interest-bearing instrument (e.g., bond, deposit, etc), or generally any type of...

Absolute Risk Aversion

A metric (risk aversion) that measures the absolute amount of money or resources an investor is willing to expose to...

APR

In a specific context, it stands for absolute priority rule; a provision in bankruptcy proceedings that determines the pecking order...

Absolute Market Risk

An entity's exposure to adverse variations in costs and/ or returns as a result of "unfavorable" changes in market rates/...

Absolute Priority Rule

A provision in bankruptcy proceedings that determines the pecking order in the event of a company’s liquidation or reorganization. This...

Accrued Interest

The current value of the earned portion of the next coupon payment due on a bond or other fixed income...

Absolute Call Privilege

The right of an issuing entity to retire a bond or a debt issue at any time prior to maturity...