Business and Personal Finance Dictionary

# A B C D E F G H I J K L M N O P Q R S T U V W X Y Z 

• UNEQUIVOCAL - Unambiguous; clear; having only one possible meaning or interpretation.
  
  
• UNEXPECTED LOSS OR UNEXPECTED RISK - The portion or component of risk or loss that exceeds the predicte...
  
  
• UNEXPIRED - means not having come to an end or been terminated by the passage of time.
  
  
• UNFAVORABLE BALANCE OF TRADE - The value of a nation's imports in excess of the value of its exports.
  
  
• UNFRIENDLY TAKEOVER - See hostile takeover.
  
  
• UNFUNDED DEBT - Debt maturing within one year (short-term debt). See: Funded debt.
  
  
• UNFUNDED PENSION LOSSES - A contra equity account created under FAS 87 rules for cases in which the amo...
  
  
• UNFUNDED PENSION PLAN - Provides for the employer to pay out amounts to retirees or beneficiaries as an...
  
  
• UNICAP - see UNIFORM CAPITALIZATION RULES.
  
  
• UNIFIED CREDIT - A federal tax credit that offsets gift and estate tax liability.