interest expense
71If-Converted Method — A method used to calculate the share impact of convertible securities if they were converted into new shares. Only in the money convertible securities (securities where the stock price is above the exercise price) are considered in the if… …
72Capitalization rate — (or cap rate ) is a measure of the ratio between the net operating income produced by an asset (usually real estate) and its capital cost (the original price paid to buy the asset) or alternatively its current market value. The rate is calculated …
73Tax Increase Prevention and Reconciliation Act of 2005 — The Tax Increase Prevention and Reconciliation Act of 2005 (or TIPRA, USPL|109|222, USStat|120|345) was enacted on May 17, 2006. This bill prevents several tax provisions from sunseting in the near future. The two most notable pieces of the bill… …
74asset sensitive — Describes an entity s position when an increase in interest rates will help the entity and a decrease in interest rates will hurt the entity. An entity is asset sensitive when the impact of the change in its assets is larger than the impact of… …
75liability sensitive — Describes an entity s position when an increase in interest rates will hurt the entity and a decrease in interest rates will help the entity. An entity is liability sensitive when the impact of the change in its assets is smaller than the impact… …
76liability-sensitive — Describes an entity s position when an increase in interest rates will hurt the entity and a decrease in interest rates will help the entity. An entity is liability sensitive when the impact of the change in its assets is smaller than the impact… …
77Business efficiency — The efficiency ratio, a ratio that is typically applied to banks, in simple terms is defined as expenses as a percentage of revenue (expenses / revenue), with a few variations. A lower percentage is better since that means expenses are low and… …
78Public finance — Part of a series on Government Public finance …
79disbursal — noun 1. amounts paid for goods and services that may be currently tax deductible (as opposed to capital expenditures) • Syn: ↑expense, ↑disbursement • Derivationally related forms: ↑disburse (for: ↑disbursement) …
80disbursement — noun 1. amounts paid for goods and services that may be currently tax deductible (as opposed to capital expenditures) • Syn: ↑expense, ↑disbursal • Derivationally related forms: ↑disburse • Hypernyms: ↑cost • …
