LONG-TERM DEBT
Loans and financial obligations with a maturity for more than one year. It pertains to any financing or leasing obligations owed for over 12 months. These obligations include company bond issues or long-term leases which have been capitalized on its balance sheet.
In the United Kingdom, these are called long-term loans.
POPULAR TERMS
Affirmative Covenant
A kind of contract or promise that requires a party to conduct some action. For example, a bond covenant which provides that the issuer must delive ...
Pure Risk
A risk where loss is the only potential outcome; there is no positive result. A pure risk is related to events that are out of control of the risk- ...
Efficiency
Performance level describing a process which uses the lowest amount of inputs to come up with the greatest amount of inputs. It is relative to usin ...
Tax Free
Goods and/or financial products that are not taxable. Having the tax free status allows an entity to save money and encourages additional spending ...
Reprice
A situation that is most often allowed for company executives or high-level employees. It permits them to trade in their options that out of the mo ...
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Ethical Investing: Environmentally-Conscious Investing
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