Qualifying Domestic Trust (QDOT) What is 'Qualifying Domestic Trust - QDOT' A type of trust that allows taxpayers who are not U.S. citizens to claim the marital deduction for estate-tax purposes. Spouses without citizenship are not...
What is 'Oman Rial - OMR' The currency of Oman. The Omani rial is broken into smaller units, called baisa, and is found in both coin and banknote form. It is managed by the Central Bank of...
What is 'Underlying Mortality Assumption' Projections of expected death rates used by actuaries to estimate insurance premiums and pension obligations. Underlying mortality assumptions are based on mortality tables, which are statistical tables of expected annual mortality rates....
Understanding the concept of marketing Marketing is a process through which companies communicate, promote, exchange and deliver offerings which have value for its target clients, customers, and the society as a whole. In a business environment, Marketing is the...
What is 'Unannualized' A rate of return on an investment for a period other than one year. An unannualized return may be used to report results for a month, quarter or for several years. When the returns on a particular...
DefinitionDeal Breaker is a 1995 thriller novel by Harlan Coben and is the first of the novels which feature Myron Bolitar. Deal Breaker What is 'Deal Breaker' An issue that, if left unresolved, prompts one party to...
What is a 'Realized Yield' Realized yield is the actual return earned during the holding period for an investment, and may include dividends, interest payments and other cash distributions. The term may be applied to a bond sold prior to...
What is 'Quant Fund' An investment fund that selects securities based on quantitative analysis. In a quant fund, the managers build computer-based models to determine whether an investment is attractive. In a pure "quant shop" the final...

Par

What is 'Par' Short for "par value," par can refer to bonds, preferred stock, common stock or currencies, with different meanings depending on the context. Par most commonly refers to bonds, in which case it means the...
DefinitionA year is the orbital period of the Earth moving in its orbit around the Sun. Due to the Earth's axial tilt, the course of a year sees the passing of the seasons, marked by change in weather, the...