Business / Finance Glossary

Regressive Tax: A tax system that provides that average tax rates decrease with increases in individuals' income brackets.

Regular Settlement: Transaction in which a stock contract is settled and delivered on the fifth full business day following the date of the transaction (trade date). In Japan, regular settlement occurs three bu . . . View Full Definition

Regular Way Settlement: In the money and bond markets, the standard basis on which some security trades are settled is that the delivery of the securities purchased is made against payment in Fed funds on the day f . . . View Full Definition

Regulated Commodities: The group of registered commodity futures and options contracts traded on organized U.S. futures exchanges.

Regulated Investment Company: An investment company allowed to pass capital gains, dividends, and interest earned on fund investments directly to its shareholders so that it is taxed only at the personal level, and doubl . . . View Full Definition

Regulation A: A Federal Reserve Board regulation that exempts small public offerings, valued at less than $1.5MM from most registration requirements with the SEC.

Regulation D: Federal Reserve Board regulation that currently requires member banks to hold reserves against their net borrowings from foreign offices of other banks over a 28-day averaging period. Regula . . . View Full Definition

Regulation G: Federal Reserve Board regulation of lenders other than commercial banks, brokers, or dealers that provide credit for the purchase of or carrying of securities.

Regulation M: Federal Reserve Board regulation that currently requires member banks to hold reserves against their net borrowings from their foreign branches over a 28-day averaging period. Reg M has also . . . View Full Definition

Regulation Q: Federal Reserve Board regulation imposing caps on the rates that banks may pay on savings and time deposits. Currently time deposits with a denomination of $100,000 or more are exempt from Reg Q.

Regulation T: Federal Reserve Board regulation that deals with granting credit to customers by securities brokers, dealers, and exchange member as far as initial margin requirements and securities that ar . . . View Full Definition

Regulation U: Federal Reserve Board limit on how much credit a bank can allow a customer for the purchase and carrying of margin securities.

Regulatory Accounting Procedures (RAP): Accounting principles required by the FHLB that allow S&Ls to elect annually to defer gains and losses on the sale of assets and amortize these deferrals over the average life of the asset sold.

Regulatory Pricing Risk: Risk that arises when insurance companies are subject to regulation of the premium rates that can they charge.

Regulatory Surplus: The surplus as measured using regulatory accounting principles (RAP), which may allow the nonmarket valuation of assets or liabilities and which may be materially different from economic surplus.

Rehypothecation: Pledging to banks by securities brokers of the amount in customers' margin account as collateral for broker loans, which are used to cover margin loans to customers for margin purchases and . . . View Full Definition

Reimbursement: Payment made to someone for out-of-pocket expenses has incurred.

Reinstatement: The restoration of an insurance policy after it has lapsed for nonpayment of premiums.

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