Business / Finance Glossary

Historical Cost: Stocks of companies operating in high-technology fields.

Historical Exchange Rate: Describes the accounting cost carried in the books for a current cost of the item.

Historical Trading Range: An accounting term that refers to the exchange rate in effect at the time an asset or liability is acquired.

Historical Yield: The range of price over which a security or a commodity has traded since listing on a exchange.

Hit The Bid: A measure of a mutual fund's yield over a specific period of time, e.g., 1 year, 2 year, 5 year, or year to date.

Hold: A dealer who agrees to sell at the bid price quoted by another dealer is said to 'hit' that bid. Antithesis of take the offer.

Holder Of Record Date: To maintain ownership of a security over a long period of time. 'Hold' is also a recommendation of an analyst who is not positive enough on a stock to recommend a buy, but not negative enoug . . . View Full Definition

Holding Company: The date on which holders of record in a firm's stock ledger are designated as the recipients of either dividends or stock rights. Also called date of record.

Holding Period: A corporation that owns enough voting stock in another firm to control management and operations by influencing or electing its board of directors.

Holding The Market: Length of time a security is held.

Holding-Period Return: The illegal practice of maintaining and/or placing a sufficient number of buy orders to create price support for a security or commodity in an amount to of stabilize a downward trend.

Home Run: Rate of return on an investment over a given period.

Homemade Dividend: Large capital gain in a stock in a short period of time.

Homemade Leverage: Sale of some shares of stock to get cash in an amount similar to that of a cash dividend.

Homeowners Equity Account: Idea that as long as individuals borrow (or lend) on the same terms as the firm, they can duplicate the effects of corporate leverage on their own. Thus, if levered firms are priced too high . . . View Full Definition

Homeowners Insurance Policy: A credit line offered by mortgage lenders allowing a homeowner a second mortgage that uses the equity present in the customer's account as collateral.

Homogeneity: An insurance policy protecting a homeowner against damage or loss to property.

Homogeneous: The degree to which items are similar.

Homogeneous Expectations Assumption: Exhibiting a high degree of homogeneity.

Hong Kong Futures Exchange (HKFE): An assumption of Markowitz portfolio construction that investors have the same expectations with respect to the inputs that are used to derive efficient portfolios: asset returns, variances, . . . View Full Definition

Horizon Analysis: Established in 1976, the Hong Kong Futures Exchange (H.K.F.E.) operates futures and options markets in index, stock, interest rate, and foreign exchange products.

Horizon Return: An analysis of returns using total return to assess performance over some investment horizon.

Horizontal Acquisition: Total return over a given horizon.

Horizontal Analysis: Merger between two companies producing similar goods or services.

Horizontal Merger: The process of dividing each expense item of a given year by the same expense item in the base year. It allows assement of changes in the relative importance of expense items over time and t . . . View Full Definition

Page: 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 45 46 47 48 49 50 51 52 53 54 55 56 57 58 59 60 61 62 63 64 65 66 67 68 69 70 71 72 73 74 75 76 77 78 79 80 81 82 83 84 85 86 87 88 89 90 91 92 93 94 95 96 97 98 99 100 101 102 103 104 105 106 107 108 109 110 111 112 113 114 115 116 117 118 119 120 121 122 123 124 125 126 127 128 129 130 131 132 133 134 135 136 137 138 139 140 141 142 143 144 145 146 147 148 149 150 151 152 153 154 155 156 157 158 159 160 161 162 163 164 165 166 167 168 169 170 171 172 173 174 175 176 177 178 179 180 181 182 183 184 185 186 187 188 189 190 191 192 193 194 195 196 197 198 199 200 201 202 203 204 205 206 207 208 209 210 211 212 213 214 215 216 217 218 219 220 221 222 223 224 225 226