Dates convention

Dates convention

Dates convention

Treating cash flows as being received on exact dates – date 0, date 1, and so forth – as opposed to the end-of-year convention.

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Date of record

Date of record

Date of record

Date on which holders of record in a firm’s stock ledger are designated as the recipients of either dividends or stock rights.

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Customized benchmarks

Customized benchmarks

Customized benchmarks

A benchmark that is designed to meet a client’s requirements and long-term objectives.

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Customary payout ratios

Customary payout ratios

Customary payout ratios

A range of payout ratios that is typical based on an analysis of comparable firms.

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Custodial fees

Custodial fees

Custodial fees

Fees charged by an institution that holds securities in safekeeping for an investor.

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Cushion bonds

Cushion bonds

Cushion bonds

High-coupon bonds that sell at only at a moderate premium because they are callable at a price below that at which a comparable non-callable bond would sell. Cushion bonds offer considerable downside protection in a falling market.

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Current ratio

Current ratio

Current ratio

Indicator of short-term debt paying ability. Determined by dividing current assets by current liabilities. The higher the ratio, the more liquid the company.

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