Business / Finance Glossary

Subject: IRS regulation that gives a corporation with 35 or fewer shareholders the option of being taxed as a partnership to escape corporate income taxes.

Subject Market: Refers to a bid or offer that cannot be executed without confirmation from the customer. In other words, not firm, but a bid/offer that needs additional information/confirmation before becom . . . View Full Definition

Subject To A (NY) Can: Quote in which prices are subject to confirmation. See: Fast market.

Subject To A Print-Execution-Trading: Contingent upon trader's ability to cancel an order (on the indicated exchange).

Subject To Opinion: Contingent on execution of a trade because the picture in the stock has not been materially altered.

Subjective Probabilities: An auditor's opinion reflecting acceptance of a company's financial statements subject to pervasive uncertainty that cannot be adequately measured, such as information relating to the value . . . View Full Definition

Subordinated Debenture Bond: Probabilities that are determined subjectively (for example, on the basis of judgment rather than statistical sampling).

Subordinated Debt: An unsecured bond that ranks after secured debt, after debenture bonds, and often after some general creditors in its claim on assets and earnings. Related: Debenture bond, mortgage bond, co . . . View Full Definition

Subordination Clause: Debt over which senior debt takes priority. In the event of bankruptcy, subordinated debtholders receive payment only after senior debt claims are paid in full.

Subpart F: A provision in a bond indenture that restricts the issuer's future borrowing by subordinating future lenders' claims on the firm to those of the existing bondholders.

Subperiod Return: Special category of foreign-source 'unearned' income that is currently taxed by the IRS whether or not it is remitted to the U.S.

Subrogation: The return of a portfolio over a shorter period of time than the evaluation period.

Subscription: An insurance process whereby a company that has paid out to a policyholder for a loss incurred recovers the amount of the loss from the party that is legally liable.

Subscription Agreement: Agreement to buy new issue of securities.

Subscription Price: An application reviewed by the general partner to join a limited partnership.

Subscription Privilege: Price that current shareholders pay for a share of stock in a rights offering.

Subscription Warrant: The right of current shareholders of a corporation to buy newly issued shares before they are available to the public.

Subsidiary: Applies to derivative products. Type of security, usually issued with another security, such as a bond or stock, that entitles the holder to buy a proportionate amount of common stock at a s . . . View Full Definition

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