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 

• SPECIAL JOURNAL - contains records of original entry other than the general journal that are designed f...
  
  
• SPECIAL LIEN - A lien that binds a specified piece of property, unlike a general lien, which is levied ...
  
  
• SPECIAL LIMITATION - A fee simple estate may also be qualified by a special limitation. The estate ends...
  
  
• SPECIAL MEETING - Refers to a meeting of shareholders outside the usual annual general meeting. In the ...
  
  
• SPECIAL MEMORANDUM ACCOUNT - (SMA) is a sub-account of a margin account for excess equity. It can be wi...
  
  
• SPECIAL MENTION - a designation used by OTS examiners for thrift institution assets that do not current...
  
  
• SPECIAL PURCHASE - Items that were purchased in substantial quantity by the retailer from the manufactu...
  
  
• SPECIAL PURPOSE ENTITY (SPE) - A legal entity, sometimes a trust or a limited partnership, that is crea...
  
  
• SPECIAL PURPOSE FUNDS - Funds dedicated for a specific purpose, such as a fund established to receive d...
  
  
• SPECIAL PURPOSE VEHICLE - Is an organization constructed with a limited purpose or life. Frequently, th...