Glossary of sharemarket terms
A
- absolute return funds
- accounts payable
- accounts receivable
- accredited derivatives advisers
- accredited futures adviser
- accumulated depreciation
- ACH
- actively managed
- addressed value payment
- adjustment to options contracts
- AFSL Australian financial services licence
- after-balance-date events
- AGM
- All Ordinaries Accumulation Index
- All Ordinaries (All Ords)
- allotment of shares
- American Depositary Receipts
- American exercise, American style
- amortisation
- AMV
- annualised return
- annual report
- annual yield
- annuity
- Approved Financial Product
- arbitrage
- articles of association
- as at date
- (ASIC) Australian Securities and Investments Commission
- asset allocation
- asset backing
- assets
- assignment
- associated company
- ASX (Australian Securities Exchange)
- ASX code
- ASX Indices
- ASX International Services Pty Ltd
- at-the-money
- audit
- auditors
- authorised capital
- automatic exercise
- average daily volume
- aware
B
- backwardation
- bad debts
- balance date
- balance sheet
- barriers
- basis point
- basis risk
- bearish
- bear market
- benchmark
- beta
- bid
- bill payable
- bill receivable
- block trade
- blue chip
- board of directors
- bond
- bonus dividend
- bonus share, bonus issue
- bonus share plan
- books close date
- borrowing costs
- break
- broker
- brokerage
- bullish
- bull market
- business cycle
- business day
- business rules
- buy a contract
- buy and write
- buy back
- buyer
- buy on open
C
- call
- call option
- cap
- capital
- capital expenditure
- capital gain
- capital gains tax
- capital growth
- capital loss
- capital protected warrants
- capital reserve
- cash
- cash commodity
- cash covered
- cash extraction
- cash flow
- cash issues
- cash market
- cash price
- cash settled warrant
- cash settlement
- CDIs CUFS and DIs
- certificated subregister
- charting
- chess
- chess subregister
- child entity
- class
- classified asset
- class of options
- clearing
- clearing account
- Clearing Participant
- closed end fund
- closing out
- closing purchase
- commission
- company announcements office
- company name
- company options (exchange traded options)
- company reported eps
- company secretary
- concise financial statement
- confirmation
- conservative
- consolidated financial statements
- contango
- contingency
- contingent liability
- contract
- contract month
- contract multiplier
- contract note
- contract size
- contract unit
- contract value
- contributing share
- controller
- convergence
- conversion ratio
- convertible debt security
- convertible note
- convertible securities
- corporate action
- corporation
- Corporations Law
- cost of carry
- coupon
- cover
- covered warrant
- creditors
- cum dividend
- cum (general)
- cumulative
- cumulative preference dividends
- currency warrants
- current assets
- current delivery (month)
- current liabilities
- current ratio
D
- debenture
- debt capital
- debt equity ratio
- debt finance
- debt funding
- debtors
- debtors repayment period
- debt security
- deferred charge
- deferred delivery
- deferred liability
- deferred settlement
- delisted
- deliverable warrant
- delivery not enforceable
- delta
- depreciable amount
- depreciation
- derivative
- despatch date
- directors
- distribution
- diversification
- diversified portfolio
- dividend
- dividend amount
- dividend cover
- dividend imputation
- dividend in arrears
- dividend income
- dividend or distribution plan
- dividend type
- dividend yield
- doubtful debts
- DPS adjusted
- (DRP) dividend reinvestment plan
E
- earnings
- (EBIT) earnings before interest and tax
- economic entity
- electronic holding statement
- employee incentive scheme
- entity
- entry fee
- (EPS) earnings per share
- equities
- equity accounting
- equity capital or equity funding
- equity funding
- equity interests
- equity securities
- equity warrants
- equivalent fully paid shares on issue
- equivalent fully paid weighted average
- escrow
- European exercise, European style
- ex bonus, ex bonus date
- Exchange Traded Commodity (ETC)
- Exchange Traded Fund (ETF)
- Exchange Traded Options (ETO)
- ex date
- ex dividend
- ex dividend date
- exercise
- exercise price
- exit fee
- Exotic instruments
- expense
- expiry, expiry date, expiration
- ex rights
- extraordinary items
F
- face value
- fair value
- FID
- fidelity fund
- (FID) Financial Depository Institutions
- final payment (loan amount)
- financial period ending
- financing activities
- first payment
- fixed assets
- fixed interest
- float
- foreign company
- franked dividend
- franking rate
- fully covered warrant
- fundamental analysis
- fund manager
- funds derived from operations
- futures
- futures contract
G
- gearing
- (GICS) Global Industry Classification Standard
- goodwill
- goverment bond
- growth
- GST (Goods and Service Tax)
H
- hedge
- hedge funds
- (HIN) Holder Identification Number
- holding lock
- home branch
- HOT or High yield instalments
- Hybrid ETFs
I
- imputation credits
- income (general)
- index arbitrage
- index futures
- Index (Indices)
- index LEPOs
- Index managed
- index options
- index warrants
- infrastructure fund
- initial margin
- insolvency
- Instalments
- instalment warrants
- institution
- intangible assets
- interest
- interest cover
- interest rate security
- interim dividend
- in-the-money
- intrinsic value
- inventory
- investment
- investment entity
- issued capital
- issued shares
- issuer sponsored subregister
- (ITS) Integrated Trading System
L
- leasehold
- (LEPOs) Low exercise price options
- leverage
- liabilities
- (LICs) Listed Investment Companies
- limit
- limited liability
- limited liability company
- limit order
- liquid assets
- liquidation dividend
- liquidation, liquidity
- liquidity
- listed company
- listing rules
M
- managed investments
- margin
- margin interval and margin loans
- market capitalisation
- market order
- market participants
- market price
- market risk
- master trust
- maturity
- memorandum of association
- merger
- (MER) Management expense ratio
- mortgage
- mutual fund
N
- (NAV) net asset value
- net assets
- net current assets
- net profit
- net tangible asset backing
- new
- (NGF) National guarantee fund
- no liability company
- non current liabilities
- non-renounceable rights
- (NTA) Net tangible assets
O
- offer
- offer period
- official list
- off-market transfer
- open end fund
- open interest
- operating activities
- operating profit (loss)
- option
- ordinary share
- out-of-the-money
- overseas home exchange
P
- paid-up capital
- parent company or entity
- parent entity
- pari passu
- participating dividend
- participating preference shares
- partly paid shares
- (PDS) Product disclosure statement
- (PE) price-earnings ratio
- percentage franked
- placement
- preference shares
- premium margin
- premium (option)
- prepayments, prepaid expenses
- price range for day or week
- Private equity fund
- profit
- profit and loss statement
- profit from continuing operations
- promissory note
- property trusts
- pro rata issue
- prospectus, product disclosure statement (PDS)
- provision for depreciation
- proxy
- put option
- put warrant
Q
R
- realisation
- receivables
- receiver
- recognised trustee
- reconstruction
- record date
- redeemable preference shares
- redemption
- related company
- renounceable rights
- rental income
- repairs and maintenance
- reserve
- reserve capital
- reset date
- Residual (salvage) value
- restricted securities
- retained net profit
- return on assets
- return on equity
- return on sales
- return, return on investment
- revenue
- revenue reserve
- reweighting, rebalancing
- rights issue
- risk
- risk margin
- rolling instalments
- routine transaction statement
S
- secondary market
- (SEGC) Securities Exchanges Guarantee Corporation
- series
- share capital
- share certificate
- shareholders' equity (includes outside equity)
- share indices
- share registry
- shares
- short selling
- solicitors
- S&P ASX200
- special transaction statement
- specific cover
- split
- (SRN) Security Reference Number
- stamp duty
- stapled security
- statement
- Statement of Financial Performance
- Statement of Financial Position
- (STIR) Short Term Interest Rate
- stock exchange
- stock, share
- strike price
- subscribers
- subsidiary
- substantial shareholder
- sundry creditors
- sundry debtors
T
- tailor made combination
- takeover
- taker
- taxable income
- tax deferred
- technical analysis
- terms of the scheme
- time value
- (TIMS) Theoretical intermarket margining system
- total assets
- total liabilities
- total ordinary dividends
- trade creditors
- trade debtors
- trading halt
- trustee securities
- trusts, unit trusts
U
- uncalled capital
- underlying instrument, underlying security
- underwriting, underwriter
- unit
- unit nav
- unlisted company
- unsecured notes
V
W
- warrant code
- warrant issuer
- warrants
- warrant series
- winding up, liquidation
- (WIP) Work in progress
- working capital
- wrap account
- write down
- write off
- writer
Y
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