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1.11: Key Terms

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    94529
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    brokers
    individuals or a firm that brings together potential buyers and sellers of a product and receives a commission at transaction
    business finance
    the study and application of how managers can apply financial principles to maximize the value of a firm in a risky environment
    capital budgeting
    the process of determining which long-term or fixed assets to acquire in an effort to maximize shareholder value
    capital market
    market for longer-term financial instruments, such as stocks and bonds, used to finance long-term projects for organizations
    capital structure
    the mix of financing, usually debt and equity, used by a firm
    chief financial officer (CFO)
    an executive-level officer who sets policy for working capital management, determines optimal capital structure for the firm, and makes the final decision in matters of capital budgeting
    commercial paper (CP)
    short-term, unsecured financial obligations issued by firms as a means of short-term financing for items such as inventory or payables
    comptroller
    also referred to as controller, individual in charge of financial reporting and the oversight of the accounting activities necessary to develop financial reports
    dealers
    facilitate a market and the trading of securities by holding a portfolio of the underlying asset for easy purchase and sale; earn money on the spread between ask and bid prices for the asset
    default risk
    the risk that the issuer of a financial security will be unable to make payments as specified in the terms of a financial contract
    diversifiable risk
    also called unsystematic risk, a risk that can be eliminated without the loss of expected return by holding a portfolio of securities
    economic value
    the amount a consumer is willing to pay for a particular asset or service, usually greater than or equal to the current market price or present value of the asset
    federal funds rate
    the rate targeted by the Federal Reserve in the implementation of monetary policy
    financial industry regulatory authority (FINRA)
    an independent, nongovernmental organization that writes and enforces the rules governing registered brokers and broker-dealer firms in the United States
    financial intermediary
    a commercial bank or a mutual fund investment company that serves as an intermediary to enable easier and more efficient exchanges among transacting parties, often accepting one form of financial asset from which they create another, such as taking demand deposits to create mortgage loans
    financial markets and institutions
    one of the three main areas of the field of finance; firms and regulatory agencies that oversee our financial system
    inflation risk
    the risk of reduced purchasing power of goods and services due to rising prices
    investments
    one of the three main areas of finance; products and processes used to create individual and institutional portfolios with the intent of growing wealth
    money market
    the market for short-term, low-risk, highly liquid, homogeneous financial securities; common money market securities include T-bills, NCDs, and commercial paper
    money market mutual funds
    created by investment companies to pool the money of many investors to purchase and then manage short-term, low-risk, liquid financial portfolios of securities
    municipal bonds (munis)
    long-term debt obligations issued by state or local governments that often have important tax advantages relative to corporate bonds
    negotiable certificate of deposit
    very large CDs issued by financial institutions, redeemable only at maturity but can and often do trade prior to maturity in a broad secondary market; also called jumbo CDs because they sell in increments of $100,000 or more
    non-diversifiable risk
    risk that cannot be eliminated by simply holding a portfolio of securities; also known as systematic risk
    political risk
    the risk of local, state, or national governments “changing the rules” and disrupting firm cash flows
    primary market
    a term used in financial markets to identify the market for the purchase and sale of new securities
    secondary market
    a term used in financial markets to represent the purchase or sale of used securities that trade after the initial sale by the offering firm
    Securities Investor Protection Corporation (SIPC)
    a nonprofit corporation that provides brokerage customers up to $500,000 coverage for cash and securities held by the firm
    treasurer
    position responsible for monitoring cash flow at a firm and frequently is the contact person for bankers, underwriters, and other outside sources of financing
    Treasury bills (T-bills)
    short-term debt obligations of one year or less issued by the US government
    Treasury bonds
    long-term debt obligations issued by the US government characterized by having maturities of greater than 10 years and making periodic interest payments as well as principal payment at maturity
    Treasury notes
    long-term debt obligations issued by the US government characterized by having maturities of 2 to 10 years and making periodic interest payment as well as principal payment at maturity
    working capital management
    the development, oversight, and management of a firm’s short-term assets and liabilities

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