GRADUATED LEASE
Long-term lease, normally for commercial property, in which payments are variable and adjusted regularly to reflect changes in its appraised value or changes in a particular publicized benchmark rate including Consumer Price Index (CPI). It gives periodic changes in the payments, rather than using a fixed payment throughout the lease term. Aside from basing payments on current and changing market conditions, the terms on this lease can indicate the payments automatically rise by a specific percentage at regularly specified time intervals.
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Capital Commitment
Future capital payments that a firm has pledged to pay out on long-term assets over a particular time period. This also talks about the securities ...
Overwithholding
A term which refers to an excess amount of tax being withheld for an employee. It will be sent back as a refund to the taxpayer after he or she fil ...
Diluted Earnings Per Share - Diluted EPS
It is the measure of a company’s profits.
Covenant
Promise a firm made to an indenture or other formal debt agreement, stating some activities will or won’t be carried out. In finance, it freq ...
Gross Spread
Difference between the security price paid by the underwriter and the actual price charged to the public. The spread compensates the underwriters o ...
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Principles of Trading: Introduction
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