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Q
Fifth letter of a NASDAQ stock symbol specifying that it is in bankruptcy proceedings.
Q ratio or Tobin's Q ratio
Market value of a firm's assets divided by replacement value of the firm's assets. Named after James Tobin of Yale University.
QA
The ISO 3166 country code for QATAR.
QAR
The ISO 4217 currency code for the Qatar Rial.
QDRO
See Also: Qualified Domestic Relations Order
QQQ
The Nasdaq-100 Index Tracking Stock. This is a tracking stock which trades like an index mutual fund which follows the Nasdaq 100 index. It trades continuously.
Q-TIP
See Also: Qualified Terminable Interest Property Trust
Quadratic programming
Variant of linear programming in which the objective function is quadratic rather than linear. In portfolio selection, we often minimize the variance of the portfolio (which is a quadratic function) subject to constraints on the mean return of the portfolio.
Qualification period
A period of time during the first few months or weeks of a new policy when an insurance company will not reimburse a policyholder for a claim in order to allow the insurance company time to find any fraudulent information in the application.
Qualified Domestic Relations Order
A judgment, decree, or order that gives a pension plan participant access to retirement assets that must be used to pay an ex-spouse or dependent children.
Qualified endorsement
A signature on the back of a negotiable instrument transferring the amount to some other party but that includes wording that limits the endorser's liability.
Qualified opinion
An auditor's opinion expressing certain limitations of an audit.
Qualified plan or trust
A tax-deferred plan allowing employer and employee contributions that build up savings, which are paid out at retirement or on termination of employment. Tax is paid only when amounts are drawn from the trust.
Qualified retirement plan
A retirement plan established by employers for their employees that meets the requirements of Internal Revenue Code Section 401(a) or 403(a) and is eligible for special tax considerations. The plan may provide for employer contributions, as in a pension_plan or profit-sharing plan, as well as employee contributions. Employers can deduct plan contributions made on behalf of eligible employees on the business's tax return as business expenses. Plan earnings are not taxed to the employee until withdrawn.
Qualified Terminable Interest Property Trust
A trust that allows a surviving spouse to receive income generated from the trust, while the actual distribution of the trust's assets is made to other beneficiaries such as the grantor's children.
Qualified total distribution
A payment representing an employee's interest in a qualified retirement plan. The payment must be prompted by retirement (or other separation from service), death, disability, or attainment of age 59-1/2. Payment can be in installments as long as the complete distribution is made within a single tax year.
Qualifying annuity
An annuity allowable as investment for a qualified plan or trust.
Qualifying share
Shares of common stock that a person must hold in order to qualify as a director of the issuing corporation.
Qualifying stock option
A benefit granted by a corporation that allows employees to purchase shares at a discount price.
Qualitative analysis
An analysis of the qualities of a company that cannot be measured concretely, such as management quality or employee morale.
Qualitative research
Traditional analysis of firm-specific prospects for future earnings. It may be based on data collected by the analysts, there is no formal quantitative_research framework used to generate projections.
Quality of earnings
Increased earnings due to increased sales and cost controls, as compared to artificial profits created by inflation of inventory or other asset prices.
Quality option
Gives the seller choice of deliverables in treasury_bonds and treasury_notes futures_contract. Also called the swap option. Related: Cheapest to deliver issue.
Quality spread
Difference between Treasury securities and non-Treasury securities that are identical in all respects except for quality rating. For instance, the difference between yields on Treasuries and those on single A-rated industrial bonds. Also called credit spread.
Quant
A person with numerical and computer skills who carries out quantitative_analysis of companies.
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