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Strict Liability

A type of liability that arises unintentionally (i.e., without fault) or that is looked at without regard to fault. Typically,…

Simultaneous-Pay CMO

A collateralized mortgage obligation (CMO) that converts a long-term mortgage product with irregular and unstable cash flows into short, medium,…

Simultaneous-Pay Bond

A collateralized mortgage obligation (CMO) that converts a long-term mortgage product with irregular and unstable cash flows into short, medium,…

Spin-Off

The process whereby a parent company divests itself of a subsidiary by distributing all shares in the subsidiary proportionally to…

Stripping

A structuring technique which involves the purchase of ordinary bonds (usually, U.S. Treasury bonds) and the repackaging thereof in a…

Sleeping Beauty

A firm that is ripe for takeover but still not known enough to attract an acquirer. Such a firm usually...

Super Principal Only Tranche

A tranche that constitutes a special class of principal only (PO) tranches embedded in a securitized product (e.g., CMOs) with...

Super PO Tranche

It stands for super principal only tranche; a tranche that constitutes a special class of principal only (PO) tranches embedded in...

SS Tranche

It stands for super senior tranche; a senior CDO tranche that ranks at the very top of a CDO (collateralized...

Super Senior Tranche

A senior CDO tranche that ranks at the very top of a CDO (collateralized debt obligation) issue. Given its utmost,...