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OBSF

It stands for off-balance sheet financing; a form of leverage that an entity can attain from an off-balance sheet item...

RHP

It stands for return to hedged portfolio; the rate which results from a cash/futures arbitrage. More specifically, it is the...

MID

It stands for market index deposit; a certificate of deposit (CD) whose interest rate is tied to the performance of...

HYIP

An abbreviation for high yield investment program which is essentially a Ponzi scheme by which original "investors" (instigators of the...

B&B

It stands for bed and breakfast; the functional, but not necessarily the economic, equivalent of an overnight repurchase agreement (repo)....

ARR

It stands for accounting rate of return; the ratio of return before interest and taxes to the capital employed as...

YEN

It stands for yield-enhanced note; a type of mandatory convertible preferred which is typically issued at a zero premium and...

ACRS

It stands for accelerated cost recovery system; a system of asset depreciation, for tax purposes, that determines the rate of...

APR

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

ATL

It stands for above the line; a classification of revenue and expense items that are fully and directly considered in...