Business and Personal Finance Dictionary

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• SPOT/NEXT - From the spot date to the following business day.
  
  
• SPOUSAL CONTRIBUTIONS - A non-working spouse may make a deductible contribution to this account as long...
  
  
• SPOUSAL IRA - an Individual Retirement Account (IRA) established by a working spouse for his or her non...
  
  
• SPOUSAL REMAINDER TRUST - A fixed-term trust from which income is distributed to the beneficiary (such ...
  
  
• SPREAD - 1. noun — The difference between two prices or two rates. Different users have many different ...
  
  
• SPREAD (FUTURES) - The simultaneous purchase and sale of futures contracts for different months, differ...
  
  
• SPREAD (OPTIONS) - The purchase and sale of options which vary in terms of type (call or put), strike p...
  
  
• SPREAD INCOME - Also called margin income, the difference between income and cost. For a depository ins...
  
  
• SPREAD LOCK - A contract that guarantees the ability to enter into an interest rate swap at a predeterm...
  
  
• SPREAD OPTION - A position consisting of the purchase of one option and the sale of another option on t...