Business / Finance Glossary

Corporate Finance: A comparison of the after-tax yield of government bonds selling at a discount and corporate bonds selling at par.

Corporate Financial Management: One of the three areas of the discipline of finance. It deals with the operation of the firm (both the investment decision and the financing decision) from the firm's point of view.

Corporate Financial Planning: The application of financial principles within a corporation to create and maintain value through decision-making and proper resource management.

Corporate Financing Committee: Financial planning conducted by a firm that encompasses preparation of both long-and short-term financial plans.

Corporate Income Fund (CIF): A committee of the NASD that reviews underwriters' SEC-required documents to ensure that proposed markups are fair and in the public interest.

Corporate Information: A unit investment trust featuring a fixed portfolio of high-grade securities and other investments, usually with monthly distribution of income.

Corporate Processing Float: This section will usually present (1) the company's executive office address and telephone number; (2) identifies each principal corporate officer by name and position followed by three numb . . . View Full Definition

Corporate Repurchase: The time that elapses between receipt of payment from a customer and the deposit of the customer's check in the firm's bank account; the time required to process customer payments.

Corporate Tax View: Active buying by a corporation of its own stock in the marketplace. Reasons for repurchase include putting idle cash to use, raising EPS, creating support for a stock price, increasing inter . . . View Full Definition

Corporate Taxable Equivalent: The argument that double (corporate and individual) taxation of equity returns makes debt a cheaper financing method.

Corporation: Rate of return required on a par bond to produce the same after-tax yield to maturity that the quoted premium or discount bond would generate.

Correction: A legal entity that is separate and distinct from its owners. A corporation is allowed to own assets, incur liabilities, and sell securities, among other things.

Correlation: Reverse movement, usually downward, in the price of an individual stock, bond, commodity, or index. If prices have been rising on the market as a whole, and then fall dramatically, this is k . . . View Full Definition

Correlation Coefficient: Statistical measure of the degree to which the movements of two variables (stock/option/convertible prices or returns) are related. See: Correlation coefficient.

Correspondent: A standardized statistical measure of the dependence of two random variables, defined as the covariance divided by the standard deviations of two variables.

Cost: A financial organization that performs services (acts as an intermediary) in a market for another organization that does not have access to that market.

Cost Accounting: Another term for expenditure. See also expenses.

Cost Basis: A branch of accounting that provides information to help the management of a firm evaluate production costs and efficiency.

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