Dr. Harvey's Financial Glossary

Saturday, February 11, 2012

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1/f Noise: See Also: Anti-Persistence
10% guideline: The standard analysts' principle that funded debt over 10% of the assessed valuation of taxable property for a municipality is excessive.
1040 form: The standard individual tax return form of the IRS.
1099: A statement sent to the IRS and taxpayers by the payers of dividends and interest and by issuers of taxable original issue discount securities.
1099 B: The tax statement used for reporting proceeds resulting from the sale, redemption or liquidation of shares.
1099 DIV: The tax statement used for reporting dividends paid to registered shareholders.
10-K: Annual report required by the SEC each year. Provides a comprehensive overview of a company's state of business. Must be filed within 90 days after fiscal year-end. A 10-Q report is filed quarterly.
10-Q: annual_report required by the SEC each quarter. Provides a comprehensive overview of a company's state of business.
12B-1 fees: The percent of a mutual fund assets used to defray marketing and distribution expenses. The amount of the fee is stated in the fund's prospectus. The SEC has recently proposed that 12B-1 fees in excess of 0.25% be classed as a load. A true no load fund has neither a sales charge nor a 12b-1 fee.
12B-1 funds: mutual fund that do not charge an up-front or back-end commission, but instead take out up to 1.25% of average daily fund assets each year to cover the costs of selling and marketing shares, an arrangement allowed by the SEC's Rule 12B-1 (passed in 1980).
144 stock: Used in the context of general equities. Restricted stock.
19c3 stock: A stock listed_stocks on a national securities exchange after April 26, 1979, that is exempt from the Securities and Exchange Commission rule that prohibits exchange members from participating in off-board trading.
20% cushion rule: Guideline that revenues from facilities financed by municipal bonds should exceed the operating budget plus maintenance costs and debt service by at least 20% to allow for unforeseen expenses.
25% rule: The guidelines that bonded debt over 25% of a municipality's annual budget is excessive.
401(K): Under section 401(K) of the Internal Revenue Code, a deferred compensation plan set up by an employer so that employees can set aside money for retirement on a pre-tax basis. Employers may match a percentage of the amount that employees contribute to the plan. Contributions by both employees and employersn as well as investment earnings and interest, are not taxed until the employee withdraws the money; if the employee withdraws the money before retirement age, he or she pays an early withdrawal penalty tax. Currently, employees are allowed to annually contribute up to 15 percent of their salary but no more than $11,000 ($12,000 for people 50 or older). Many employers now offer these deferred compensation plans in lieu of or in addition to pensions.
48-hour rule: PSA uniform_practice_code requirement that all pool information in a to be announced (TBA) transaction be communicated by the seller to the buyer before 3 p.m. EST on the business day 48 hours prior to the agreed-upon trade date.

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