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 

• ASSET REVALUATION RESERVE - an accounting concept and represents a reassessment of the value of a capit...
  
  
• ASSET REVERSION - asset recovery by the sponsoring employer through termination of a defined benefit pe...
  
  
• ASSET SALE - the sale of certain named assets of a corporation, partnership or sole proprietorship. Usu...
  
  
• ASSET SECURITIZATION - The process of packaging a pool of assets and then selling interests in the pool...
  
  
• ASSET SENSITIVE - Describes an entity's position when an increase in interest rates will help the entit...
  
  
• ASSET STRIPPER - A corporate raider (company A) that takes over a target company (company B) in order t...
  
  
• ASSET SUBSTITUTION - Occurs when a firm invests in assets that are riskier than those that the debthold...
  
  
• ASSET SUBSTITUTION PROBLEM - Arises when the stockholders substitute riskier assets for the firm's exis...
  
  
• ASSET SWAP - A Swap that converts a fixed- (floating-) coupon asset into a floating- (fixed-) coupon as...
  
  
• ASSET TURNOVER - Measure of operational efficiency - shows how much revenue is produced per £ of assets...