Related Words

Excess Returns: Difference between the return on the market portfolio and the riskless rate.

Abnormal Returns: The component of the return that is not due to systematic influences (market-wide influences). In other words, abnormal returns are above those predicted by the market movement alone. Relate . . . View Full Definition

Increasing And Diminishing Returns: The addition of more improvements to land and structures which increases value only to the assets maximum value. Beyond that point, additional improvements no longer affect a propertys value . . . View Full Definition

Premium (In Excess Of Par): A price paid for a security in excess of its face value.

Purchase Returns And Allowances: A contra-purchase account used for recording the return of, or allowances for, previously purchased merchandise.

Separate Tax Returns: Tax returns of married persons who choose to file their returns individually, usually because this approach produces lower overall tax payments.

Sales Returns And Allowances: A contra-revenue account in which the return of, or allowance for, reduction in the price of merchandise previously sold is recorded.

Excess Return On The Market Portfolio: Actual reserves that exceed required reserves.

Excess Kurtosis: An auditor's opinion reflecting the fact that the auditor is unable to audit certain areas of the company's operations because of restrictions imposed by management or other conditions beyon . . . View Full Definition

Excess Contribution: An excess contribution occurs when the salary deferrals or matching contributions of highly compensated employees are higher than the amounts permitted by federal law. If that happens, the c . . . View Full Definition