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- S
- S
- Fifth letter of a Nasdaq stock symbol specifying a beneficial interest.
- SA
- The two-character ISO 3166 country code for SAUDI ARABIA.
- SAIF
- See: Savings Association Insurance Fund
- SAR
- The ISO 4217 currency code for the Saudi Arabian Riyal.
- SB
- The two-character ISO 3166 country code for SOLOMON ISLANDS.
- SBD
- The ISO 4217 currency code for the Solomon Islands Dollar.
- SC
- The two-character ISO 3166 country code for SEYCHELLES.
- SCR
- The ISO 4217 currency code for the Seychelles Rupee.
- SD
- The two-character ISO 3166 country code for SUDAN.
- SDD
- The ISO 4217 currency code for the Sudanese Dinar.
- SDR
- See: Special drawing rights
- SE
- The two-character ISO 3166 country code for SWEDEN.
- SEAQ
- See: Stock Exchange Automated Quotation System
- SEC
- See: Securities & Exchange Commission
- SEHK
- See: Stock Exchange of Hong Kong
- SEK
- The ISO 4217 currency code for the Swedish Krona.
- SHP
- The ISO 4217 currency code for the Saint Helena Pound.
- SIAC
- See: Security Industry Automated Corporation
- SIC
- See: Standard Industrial Classification
- SIMEX
- See: Singapore International Monetary Exchange
- SG
- The two-character ISO 3166 country code for SINGAPORE.
- SGD
- The ISO 4217 currency code for the Singapore Dollar.
- SH
- The two-character ISO 3166 country code for SAINT HELENA.
- SI
- The two-character ISO 3166 country code for SLOVENIA.
- SIT
- The ISO 4217 currency code for the Slovenian Tolar.
- SJ
- The two-character ISO 3166 country code for SVALBARD AND JAN MAYEN.
- SK
- The two-character ISO 3166 country code for SLOVAKIA.
- SKK
- The ISO 4217 currency code for the Slovak Republic Koruna.
- SL
- The two-character ISO 3166 country code for SIERRA LEONE.
- SLL
- The ISO 4217 currency code for the Sierra Leone Leone.
- SM
- The two-character ISO 3166 country code for SAN MARINO.
- SMBS
- See: Stripped mortgage backed securities
- SN
- The two-character ISO 3166 country code for SENEGAL.
- SO
- The two-character ISO 3166 country code for SOMALIA.
- SOES
- See: Small Order Execution System
- SOS
- The ISO 4217 currency code for the Somalian Shilling.
- SR
- The two-character ISO 3166 country code for SURINAME.
- SRG
- The ISO 4217 currency code for the Surinam Guilder.
- ST
- The two-character ISO 3166 country code for SAO TOME AND PRINCIPE.
- STD
- The ISO 4217 currency code for the Sao Tome & Principe Dobra.
- SV
- The two-character ISO 3166 country code for EL SALVADOR.
- SVC
- The ISO 4217 currency code for the El Salvador Colon.
- SWIFT
- See: Society for Worldwide Interbank Financial Telecommunications
- SY
- The two-character ISO 3166 country code for SYRIAN ARAB REPUBLIC.
- SYP
- The ISO 4217 currency code for the Syrian Pound.
- SZ
- The two-character ISO 3166 country code for SWAZILAND.
- SZL
- The ISO 4217 currency code for the Swaziland Lilangeni.
- Safe harbor
- Often used in risk arbitrage as a form of shark repellent. A target company acquires a business so onerously regulated that it makes the target less attractive, giving it, in effect, a safe harbor.
- Safe harbor lease
- A lease to transfer tax benefits of ownership (depreciation and debt tax shield) from the lessee, if the lessee could not use them, to a lessor that could use them.
- Safekeep
- Holding by a bank of bonds and money market instruments. For a fee, the bank bank clips coupons and presents for payment at maturity.
- Safety cushion
- In a contingent immunization strategy, the difference between the initially available immunization level and the safety-net return.
- Safety-net return
- The minimum available return that will trigger an immunization strategy in a contingent immunization strategy.
- Salary
- Regular wages and benefits an employee receives from an employer.
- Salary freeze
- A temporary halt to increases in salary due to financial difficulties experienced by a company.
- Salary reduction plan
- A plan allowing employees to contribute pre-tax income to a tax-deferred retirement plan.
- Salary
Reduction Simplified Employee Pension Plan (SARSEP)
- A low-cost, no-frills version of a 401(k) employee savings plan available
to companies with 25 or fewer employees. It allows employees to make pretax
contributions to their IRAs through salary reduction
each year. The Small Business Job Protection Act of 1996 replaced SARSEPs
with SIMPLE (Savings Incentive Match Plan for Employees) plans. Existing SARSEPs
were allowed to add new participants, but new plans could not be formed after
December 31, 1996.
- Sale
- An agreement between a buyer and a seller on the price to be paid for a security, followed by delivery.
- Sale and lease-back
- Sale of an existing asset to a financial institution that then leases it back to the user. Related: Lease.
- Sales charge
- The fee charged by a mutual fund at purchase of shares, usually payable as a commission to a marketing agent, such as a financial adviser, who is thus compensated for assistance to a purchaser. It represents the difference, if any, between the share purchase price and the share net asset value.
- Sales forecast
- A key input to a firm's financial planning process. External sales forecasts are based on historical experience, statistical analysis, and consideration of various macroeconomic factors.
- Sales literature
- Material written by an institution selling a product, which informs potential buyers of the product and its benefits.
- Sales load
- See: Sales charge
- Sales tax
- A percentage tax on the selling price of goods and services.
- Sales-type lease
- The leasing out of a firm's own equipment, such as a printing company leasing its own presses, thereby competing with an independent leasing company.
- Sallie Mae
- See: Student Loan Marketing Association
- Salomon Brothers World Equity Index (SBWEI)
- A top-down, float capitalization-weighted index used to measure the performance of fixed-income and equity markets. It includes approximately 6000 companies in 22 countries.
- Salomon
Brothers Non-U.S. Dollar World Government Bond Index
- A benchmark index that
includes institutionally traded bonds other than
U.S. issues that have a fixed rate and a remaining
maturity of one year or longer.
- Salvage value
- Scrap value of plant and equipment.
- Same-Day Funds Settlement (SDFS)
- A method of settlement used in trading
between well-collateralized parties in
good-the-same-day federal funds used by the Depository
Trust Company for transactions in
US government securities, short-term municipal notes,
medium-term commercial paper notes, CMOs,
and other instruments.
- Same-day substitution
- Offsetting changes in a margin account during the day that result in no overall change in the balance of the account.
- Samurai bond
- A yen-denominated bond issued in Tokyo by a non-Japanese borrower. Related: Bulldog bond and Yankee bond.
- Samurai market
- The foreign market in Japan.
- Santa Claus Rally
- Seasonal rise in stock prices in the last week of the calendar year, between Christmas and New Year's Day.
- Sao Paulo Stock Exchange
- See: Bolsa de Valores de Sao Paulo
- S&P
- Standard & Poor's Corporation.
- S&P 500 Composite Index
- Index of 500 widely held common stocks that measures the general performance of the market.
- S&P phenomenon
- Tendency of stocks newly added to the S&P composite index to rise in price due to a large number of buy orders as S&P-related index funds add the stock to their portfolios.
- S&P Rating
- Rating service provided by S&P that indicates the amount of risk involved with different securities.
- Saturday night special
- Often used in risk arbitrage. Sudden attempt by one company to take over another by making a public tender offer.
- Saucer
- Technical chart pattern depicting a security whose price has reached bottom and is moving up.
- Savings Association Insurance Fund (SAIF)
- A government organization that replaced the Federal Savings and Loan Insurance Corporation as the provider of deposit insurance for thrift institutions.
- Savings bank
- An institution that primarily accepts consumer savings deposits and to make home mortgage loans.
- Savings bond
- A government bond issued in face value denominations from $50 to $10,000, with local and state tax-free interest and semiannually adjusted interest rates.
- Savings deposits
- Accounts that pay interest, typically at below-market interest rates, that do not have a specific maturity, and that usually can be withdrawn upon demand.
- Savings element
- Used in the context of life insurance, the cash value built up in a policy, which equals the amount of premium paid minus the cost of protection. This excess is invested by the insurance company, and the returns are tax-deferred inside the policy.
- Savings
Incentive Match Plan for Employees (SIMPLE) 401(k) plan
- A tax-deferred retirement savings plan similar to a conventional 401(k) plan,
redesigned with specific rules to meet the needs of small employers. The Small Business
Job Protection Act of 1996 created these plans for companies with fewer than 100
employees. An employee's contributions are indexed for inflation, and employers must
make annual matching contributions.
- Savings and loan association
- National- or state-chartered institution that accepts savings deposits and invests the bulk of the funds thus received in mortgages.
- Savings rate
- Personal savings as a percentage of disposable personal income.
- Scale
- Payment of different rates of interest on CDs of varying maturities. A bank is said to "post a scale." Commercial paper dealers also post scales.
- Scale-enhancing
- Describes a project that is in the same risk class as the whole firm. That is, the project allows the firm to grow larger in the context of their current business rather than diversify into new businesses.
- Scale in
- Gradually taking a position in
a security or market
over time.
- Scale order
- Order to buy (sell) a security that specifies the total amount to be bought (sold) and the amount to be bought (sold) at successively decreasing (increasing) price intervals; often placed in order to average the price.
- Scaling
- How the characteristics of an object change as you change the size of your
measuring device. For a three dimensional object, it could be the volume of an object
covered as you increase the radius of a covering sphere. In a times series, it could be the
change in the amplitude of the time series as you increase the increment of time.
- Scalp
- To trade for small gains. Scalping normally involves establishing and liquidating a position quickly, usually within the same day.
- Scalping
- Buying up the good IPOs.
- Scattered
- Used for listed equity securities. Unconcentrated buy or sell interest.
- Scenario analysis
- The use of horizon analysis to project total returns under different reinvestment rates and future market yields.
- Schedule C
- Describes membership requirements and procedures of NASD, in its bylaws.
- Schedule 13d
- Disclosure form required when more than 5% of any class of equity securities in a publicly held corporation is purchased.
- Scheduled cash flows
- The mortgage principal and interest payments due to be paid under the terms of the mortgage, not including possible prepayments.
- Scorched-earth policy
- Often used in risk arbitrage. Any technique a company that has become the target of a takeover attempt uses to make itself unattractive to the acquirer. For example, it may agree to sell off its crown jewels, or schedule all debt to become due immediately after a merger.
- SCORE
- Stands for Special Claim on Residual Equity, a certificate that entitles the owner to the capital appreciation of an underlying security, but not to the dividend income from the security.
- Screen stocks
- To analyze various stocks in search of stocks that meet predetermined criteria. For example, a simple value screen would sort all stocks by their price-to-book ratio and pick the stocks with the lowest ratios as candidates for the value portfolio.
- Scrip
- A temporary document that represents a portion of a share of stock, often issued after a stock split or spin-off.
- Scripophily
- Collecting stock and bond certificates for their scarcity, rather than for their value as securities.
- Search costs
- Costs associated with locating a counterparty to a trade, including explicit costs (such as advertising) and implicit costs (such as the value of time). Related: Information costs.
- Seasonally adjusted
- Mathematically adjusted by moderating a macroeconomic indicator (e.g., oil prices/imports) so that relative comparisons can be drawn from month to month all year.
- Seasoned
- In the case of equity, having gained a reputation for quality with the investing public and enjoying liquidity in the secondary market; in the case of convertibles, having traded for at least 90 days after issue in Europe, and thus available for sale legally to U.S. investors.
- Seasoned datings
- Extended credit for customers who order goods in periods other than peak seasons.
- Seasoned issue
- Issue of a security for which there is an existing market. Related: Unseasoned issue.
- Seasoned new issue
- A new issue of stock after the company's securities have previously been issued. A seasoned new issue of common stock can be made using a cash offer or a rights offer.
- Seat
- Position of membership on a securities or commodity exchange, bought and sold at market prices.
- SEC fee
- Small fee the SEC charges to sellers of equity securities on an exchange.
- Second market
- The OTC market.
- Second pass regression
- A cross-sectional regression of portfolio returns on betas. The estimated slope is the measurement of the reward for bearing systematic risk during the period analyzed.
- Second-preferred stock
- Preferred stock issue that has less priority in claiming dividends and assets in liquidation than another issue of preferred stock.
- Second round
- Stage of venture capital financing following the start-up and first round stages and before the mezzanine level stage.
- Second-to-die insurance
- Insurance policy that, on the death of the spouse dying last, pays a death benefit to the heirs that is designed to cover estate taxes.
- Secondary distribution/offering
- Public sale of previously issued securities held by large investors, usually corporations or institutions, as distinguished from a primary distribution, where the seller is the issuing corporation. The sale is handled off the NYSE, by a securities firm or a group of firms, and the shares are usually offered at a fixed price related to the current market price of the stock.
- Secondary issue
- (1) Procedure for selling blocks of seasoned issues of stocks. (2) More generally, sale of already issued stock.
- Secondary Offering
- An IPO in which
privately held shares in a corporation are sold to
the public.
- Secondary market
- The market in which securities are traded after they are initially offered in the primary market. Most trading occurs in the secondary market. The New York Stock Exchange, as well as all other stock exchanges and the bond markets, are secondary markets. Seasoned securities are traded in the secondary market.
- Secondary mortgage market
- Buying and selling existing mortgage loans, which are often pooled and traded as mortgage-backed securities.
- Secondary stocks
- Stocks with smaller market capitalization, less quality and more risk than blue chip issues that behave differently than larger corporations' stocks.
- Second mortgage lending
- Loans secured by real estate previously pledged in a first mortgage.
- Section 482
- US Department of Treasury regulations governing transfer
prices.
- Sector
- Used to characterize a group of securities that are similar with respect to maturity, type, rating, industry, and/or coupon.
- Sector allocation
- Investment of certain proportions of a portfolio in certain sectors. See: Industry allocation.
- Sector diversification
- Constituting of a portfolio of stocks of companies in each major industry
group.
- Sector fund
- A mutual fund that
concentrates on a relatively narrow market
sector. These funds can experience higher share price volatility than some diversified funds because sector funds are subject to common market forces
specific to a given sector.
- Sector rotation
- An active asset management strategy certain sectors, that tactically overweights and underweights depending on expected performance. Sometimes called rotation.
- Secular
- Long-term time frame (10-50 years or more).
- Secured bond
- A bond backed by the pledge of collateral, a mortgage, or other lien, as opposed to an unsecured bond, called a debenture .
- Secured debt
- Debt that has first claim on specified assets in the event of default.
- Securities Act of 1933
- First law designed to regulate securities markets, requiring registration of securities and disclosure.
- Securities Acts Amendments of 1975
- Legislation to encourage the establishment of a national market system together with a system for nationwide clearing and settlement of securities transactions.
- Securities analysts
- Related: Financial analysts
- Securities and commodities exchanges
- Exchanges on which securities, options, and futures contracts are traded by members for their own accounts and for the accounts of customers.
- Securities & Exchange Commission (SEC)
- A federal agency that regulates the US financial markets. The SEC also oversees
the securities industry and promotes full
disclosure in order to protect the investing public against malpractice in
the securities markets.
- Securities and Exchange Commission Rules
- Rules enacted by the SEC to assist in the
regulation of US financial markets.
- Securities Exchange Act of 1934
- Legislation that created the SEC, outlawing
dishonest practices in the trading of securities.
- Securities Exchange of Thailand (SET)
- The only stock market in Thailand, based in Bangkok.
- Securities Industry Association (SIA)
- An association of broker-dealers
who sell taxable securities, which lobbies
the government, records industry trends, and
keeps records of broker profits.
- Securities Industry Committee on Arbitration (SICA)
- A private group that provides mediation services in case of customer complaints against securities firms.
- Securities Investor Protection Corporation (SIPC)
- A nonprofit corporation that insures customers' securities and cash held by member brokerage firms against the failure of those firms.
- Securities loan
- The loan of securities between brokers, often to cover a client's short sale; or a loan secured by marketable securities.
- Securities markets
- Organized exchanges plus over-the-counter markets in which securities are traded.
- Securitization
- Creating a more or less standard investment instrument such as the mortgage pass-through security, by pooling assets to back the instrument. Also refers to the replacement of nonmarketable loans and/or cash flows provided by financial intermediaries with negotiable securities issued in the public capital markets.
- Security
- Piece of paper that proves ownership of stocks, bonds, and other investments.
- Security characteristic line
- A plot on a graph of the excess return on a security over the risk-free rate as a function of the excess return on the market. The slope of this line is the security's beta.
- Security deposit (initial)
- Synonymous with the term margin. A cash amount that must be deposited with the broker for each contract as a guarantee of fulfillment of the futures contract. It is not considered as part payment or purchase. Related: Margin.
- Security deposit (maintenance)
- Related: Maintenance margin
- Security Industry Automated Corporation (SIAC)
- Entity that executes automated DOT
orders.
- Security market line
- Line representing the relationship between expected return and market risk or beta. The slope of this line is the risk premium for beta.
- Security Market Line
- The linear relationship between expected asset returns
and betas posited by the Capital Asset Pricing
Model.
- Security market plane
- A plane that shows the relationship between expected return and the beta coefficient of more than one factor.
- Security ratings
- Commercial rating agencies' assessment of the credit and investment risk of securities.
- Security selection
- See: Security selection decision
- Security selection decision
- Choosing the particular stocks or bonds or other investment instruments to include in a portfolio.
- Seed money
- The first contribution by a venture capitalist toward the financing of a new business, often using a loan or purchase of convertible bonds or preferred stock. See: Mezzanine level and second round.
- Seek a market
- Search for a securities buyer or seller.
- Segmented Market
- A market in which there are
impediments to the free flow of labor, capital,
and information.
- Segregation of securities
- SEC rules to dictate how customers' securities may be used by broker-dealers in broker loans.
- Select ten portfolio
- A unit investment trust that buys and holds for one year the ten stocks in the Dow Jones Industrial Average with the highest dividend yields.
- Selective hedging
- Protecting investments during some time periods and not during
others.
- Selected dealer agreement
- The set of rules governing the selling group in an underwriting.
- Self-amortizing mortgage
- Mortgage whose entire principal is paid off in a specified period of time with regular interest and principal payments.
- Self-directed IRA
- An IRA that the account holder can after appointing a custodian manager to carry out investment instructions.
- Self-employed income
- Taxable income of a person involved in a sole proprietorship or other sort of free-lance work.
- Self-employment tax
- A tax self-employed people must pay to qualify them to receive Social Security benefits at retirement.
- Self-liquidating loan
- Loan to finance current assets. The sale of the current assets provides the cash to repay the loan.
- Self-regulatory organization (SRO)
- Organizations that enforce fair, ethical, and efficient practices in the securities and commodity futures industries, including all national securities and commodities exchanges and the NASD.
- Self-selection
- Consequence of a contract that induces only one group to participate.
- Self-Similar
- When small parts of an object are qualitatively the same, or similar to the
whole object. In certain deterministic fractals, like
the Sierpinski Triangle, small pieces look the same as the entire object. In random fractals, small increments of time will be statistically
similar to larger increments of time. See: Fractal.
- Self-supporting debt
- Bonds sold to finance a project that will produce enough revenue through tolls or other charges to retire the debt . See: revenue bond.
- Sell the book
- Used for listed equity securities. Order to a broker by the holder of a large quantity of shares of a security to sell all that can be absorbed at the current bid price. The term derives from the specialist's book - the record of all the buy and sell orders members have placed in the stock one handles. In this scenario, the buyers potentially include those in the specialist's book, the specialist for its own account, and broker-dealers.
- Sell hedge
- Related: short hedge.
- Sell limit order
- Conditional trading order that indicates that a security may be sold at the designated price or higher. Related: Buy limit order.
- Sell off
- Sale of securities under pressure. See: Dumping.
- Sell order
- An order that may take many different forms by an investor to a broker to sell a particular stock, bond, option, future, mutual fund, or other holding.
- Sell out
- Liquidation of a margin account after a customer has failed to bring an account to a required level by producing additional equity after a margin call.
The selling of securities by a broker when a customer fails to pay for them.
The complete sale of all securities in a new issue.
- Sell plus order
- Market or limit order to sell a stated amount of stock provided that the price to be obtained is not lower than the last sale if the last sale was a plus, or zero plus tick, and is not lower than the last sale plus the minimum fractional change in the stock if the last sale was a minimum or zero minimum tick. (In a limit order, sale cannot be lower than the limit, regardless of tick.)
- Sell price
- See: Redemption
price
- Sell-side analyst
- A financial analyst who works for a brokerage firm and whose recommendations are passed on to the brokerage firm's customers. Also called a Wall Street analyst.
- Seller financing
- Funding a purchase by a seller's loan to the buyer, the buyer takes full title to the property when the loan is fully repaid.
- Seller's market
- Market in which demand exceeds supply. As a result, the seller can dictate
the price and the terms of sale.
- Seller's option
- Delayed settlement/delivery in a transaction.
- Selling climax
- A sudden drop in security prices as sellers dump their holdings.
- Selling concession
- The discount underwriters offer the selling group on securities in a new issue.
- Selling dividends
- Inducing a prospective customer to buy shares in order to profit from a dividend scheduled in the near future.
- Selling, general, and administrative (SG&A) expenses
- Expenses such as salespersons' salaries and commissions, advertising and promotion, travel and entertainment, office payroll and expenses, and executives' salaries.
- Selling on the good news
- A strategy of selling stock shortly after a company announces good news and the stock price rises. Investors believe that the price is as high as it can go and is on the brink of going down.
- Selling group
- All banks involved in selling or marketing a new issue of stock or bonds.
- Selling short
- Selling a stock not actually owned. If an investor thinks the price of a stock is going down, the investor could borrow the stock from a broker and sell it. Eventually, the investor must buy the stock back on the open market. For instance, you borrow 1000 shares of XYZ on July 1 and sell it for $8 per share. Then, on Aug. 1, you purchase 1000 shares of XYZ at $7 per share. You've made $1000 (less commissions and other fees) by selling short.
- Selling short against the box
- Selling short stock that is actually owned by the seller but held in the box, meaning it is held in safekeeping. The seller borrows securities needed to cover as the stock in the box may be inaccessible, or the seller may not wish to disclose ownership.
- Selling the spread
- A spread whose option to be sold is trading at a higher premium than the option to be bought.
- Selling Syndicate
- A group of underwriters that
issues a firm's securities by buying them from
the issuing firm and reselling them to a group of smaller brokerage firms for eventual sale
to individual investors.
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- Semistrong-form efficiency
- A form of pricing efficiency that profits the price of a security fully reflects all public information (including, but not limited to, historical price and trading patterns). Compare weak-form efficiency and strong-form efficiency.
- "Send it in"
- Market language: "I bought your stock - 'send it in' (and possibly more)."
- Senior debt
- Debt whose terms in the event of bankruptcy, require it to be repaid before subordinated debt receives any payment.
- Senior mortgage bond
- A bond that, in the event of bankruptcy, will be redeemed before any other bonds are repaid.
- Senior refunding
- Replacement by the issuer of securities with 5-to 12-year maturities with securities of 15-year or longer maturities, in order to delay, reduce, or consolidate payment.
- Senior security
- A security that, in the event of bankruptcy, will be redeemed before any other securities.
- Seniority
- The order of repayment. In the event of bankruptcy, senior debt must be repaid before subordinated debt is repaid.
- Sensitive market
- A market that reacts to a great extent to good or bad news.
- Sensitivity analysis
- Analysis of the effect on a project's profitability of changes in sales, cost, and so on.
- Sentiment indicators
- The general feeling of investors about the state of the market, such as whether they are bullish or bearish.
- Separate customer
- Method of allocating insurance by the Securities Investor Protection Corporation. Each account that is under the name of a different person or group of people is entitled to maximum protection.
- Separate tax returns
- Tax returns of married persons who choose to file their returns individually,
usually because this approach produces lower overall tax payments.
- Separate Trading of Registered Interest and Principal Securities (STRIPS)
- Long-term notes and bonds divided into principal and interest-paying components, which may be transferred and sold in amounts as small as $1000. STRIPS are sold at auction at a minimum par amount, varying for each issue. The amount is an arithmetic function of the issue's interest rate.
- Separation property
- The property that portfolio choice can be divided into two independent tasks: (1) Determination of the optimal risky portfolio, which is a purely mathematical problem, and (2) the personal choice of the best mix of the optimal risky portfolio and the risk-free asset, which depends on a person's degree of risk aversion.
- Separation theorem
- Theory that the value of an investment
to an individual is not dependent on consumption preferences. That is, investors
will want to accept or reject the same investment projects by using the NPV
rule, regardless of personal preference.
- Serial bonds
- Corporate bonds arranged so that specified principal amounts become due on specified dates. Related: Term bonds.
- Serial covariance
- The covariance between a variable and the lagged value of the variable; the same as autocorrelation.
- Serial entrepreneur
- Business person that successfully starts (does not kill) a number of different
businesses.
- Serial redemption
- The redemption of a serial bond.
- Series
- Options: All option contracts of the same class that also have the same unit of trade, expiration date, and exercise price. Stocks: shares that have common characteristics, such as rights to ownership and voting, dividends, or par value. In the case of many foreign shares, one series may be owned only by citizens of the country in which the stock is registered.
- Series bond
- Bond that may be issued in several series under the same indenture document.
- Series E bond
- A local and state tax-free bond issued by the U.S. government from 1941 to 1979, which was then replaced by Series HH bonds.
- Series EE bond
- See: Savings bond
- Series HH bond
- See: Savings bond
- Set-aside
- A percentage of a municipal or corporate bond underwriting that is allocated for handling by a minority-owned broker/dealer firm.
- Set of contracts perspective
- View of corporation as a set of contracting relationships among individuals who have conflicting objectives, such as shareholders or managers. The corporation is a legal construct that serves as the nexus for the contracting relationships.
- Set up
- Applies mainly to convertible securities. Arbitrage involving going long the convertible and short a certain percentage of the underlying common. Antithesis of Chinese hedge.
- Settle price
- An average of the trading
prices in the futures market during the last few minutes of trading.
- Settlement
- When payment is made for a trade.
- Settlement date
- The date on which payment is made to settle a trade.
For stocks traded on US exchanges,
settlement is currently three business days after the trade. For mutual
funds, settlement usually occurs in the US the day following the trade.
In some regional markets,
foreign shares may require months to settle.
- Settlement options
- The various possibilities open to a beneficiary under a life insurance policy as to how the benefit will be paid out.
- Settlement price
- A figure determined by the closing range that is used to calculate gains and losses in futures market accounts. Settlement prices are used to determine gains, losses, margin calls, and invoice prices for deliveries. Related: Closing range.
- Settlement rate
- The rate suggested in Financial Accounting Standards Board (FASB) 87 for discounting the obligations of a pension plan. The rate at which the pension benefits could be effectively settled if the company sponsoring the pension plan wishes to terminate its pension obligation.
- Settlement risk
- The risk that one party will deliver and the counterparty will not be able to pay and vice versa.
- Severally but not jointly
- An agreement between members of an underwriting group buy a new issue (severally), but not to assume joint liability for shares left unsold by other members.
- Segmented market
- A market that is partially or wholly
isolated from other markets by one or more
market imperfections.
- Shadow calendar
- A backlog of securities issues registered with the SEC, awaiting the determination of an offer date.
- Shadow stock
- First, a public company may create a stock that strips out the market wide movements for the purpose of rewarding managers. That is, the management might have done a great job - but the traded stock plummets because the market as a whole plummets.
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