Business / Finance Glossary

Restricted Stock: Stock that must be traded in compliance with special SEC regulations concerning its purchase and resale. These restrictions generally result from affiliate ownership, M&A activity, and under . . . View Full Definition

Restricted Surplus: A portion of retained earnings not allowed by law to be used for the payment of dividends.

Restrictive Covenants: Provisions that place constraints on the operations of borrowers, such as restrictions on working capital, fixed assets, future borrowing, and payment of dividends.

Restrictive Endorsement: An endorsement signature on the back of a check that specifies the conditions under which the check can be transferred or paid out.

Restructuring: The reorganization of a company in order to attain greater efficiency and to adapt to new markets.

Resyndication Limited Partnership: The sale of existing properties to new limited partners, so that they can receive the tax advantages that are no longer available to the old partners.

Retail: Individual and institutional customers as opposed to dealers and brokers.

Retail Credit: Credit granted by a firm to consumers for the purchase of goods or services. See: consumer credit.

Retail House: A brokerage firm that caters to individual customers rather than large institutions.

Retail Investors: Small individual investors who commit capital for their personal account rater than on behalf of another company.

Retail Price: The total price charged for a product sold to a customer, which includes the manufacturer's cost plus a retail markup.

Retained Earnings: Net profits kept within a business in the Owners' Equity account after stock dividends are paid.

Retained Earnings Statement: A statement of all transactions affecting the balance of a company's retained earnings account.

Retention: The number of units allocated to an underwriting syndicate member less the units held back by the syndicate manager for facilitating institutional sales and for allocation to nonmember firms.

Retention Rate: The percentage of present earnings held back or retained by a corporation, or one minus the dividend payout rate. Also called the retention ratio.

Retire: To extinguish a security, as in paying off a debt.

Retired Liabilities: Debt paid off within a given period of the forecast.

Retirement: Removal from circulation of stock or bonds that have been reacquired or redeemed.

Retirement Of Long-Term Debt: The repayment of a non-current liability.

Retirement Protection Act Of 1994: Legislation designed to protect the pension benefits of workers and retirees by increasing required support of pension plans by employers.

Retracement: A price movement in the opposite direction of the previous trend.

Return: The change in the value of a portfolio over an evaluation period, including any distributions made from the portfolio during that period.

Return Of Capital: A cash distribution resulting from the sale of a capital asset, or securities, or tax breaks from depreciation.

Return On Assets (ROA): Net income for a time period divided by total assets. This ratio is often used to measure profitability or the efficiency with which assets are being employed. Higher values for this ratio i . . . View Full Definition

Return On Equity (ROE): Net income divided by equity. This ratio is often used as a measure of the return on funds invested in a business.

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