Accounting

Accounting

Includes the principles as well as the system of documenting and summarizing business and financial transactions and analyzing, verifying, and reporting the results.

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Summary plan description (SPD)

Financial services; General Finance

A document that explains the fundamental features of an employer's defined benefit or defined contribution plan, including eligibility requirements, contribution formulas, vesting ...

semistrong-form efficiency

Financial services; General Finance

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). ...

aurora

Astronomy; General astronomy

the light produced by excited atoms and ions in the upper atmosphere of a planet

seed money

Financial services; General Finance

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 ...