An abbreviation for high yield investment program which is essentially a Ponzi scheme by which original "investors" (instigators of the...
It stands for bed and breakfast; the functional, but not necessarily the economic, equivalent of an overnight repurchase agreement (repo)....
It stands for accounting rate of return; the ratio of return before interest and taxes to the capital employed as...
It stands for yield-enhanced note; a type of mandatory convertible preferred which is typically issued at a zero premium and...
It stands for accelerated cost recovery system; a system of asset depreciation, for tax purposes, that determines the rate of...
In a specific context, it stands for absolute priority rule; a provision in bankruptcy proceedings that determines the pecking order...
It stands for above the line; a classification of revenue and expense items that are fully and directly considered in...
It stands for individual collateralized debt obligation (individual CDO); a synthetic structure that consists of a single tranche. It is...
It stands for interest-indexed bond; an index linked bond (historically issued in Australia in the 1980s) that pays a fixed...
An abbreviation for callable daily range accrual note; a callable range accrual note (CRAN) that provides the accumulation of enhanced...