Glossary

Balance sheetsearch for term

Also called the statement of financial condition, it is a summary of the assets, liabilities, and owners' equity.

Bankruptcysearch for term

State of being unable to pay debts. Thus, the ownership of the firm's assets is transferred from the stockholders to the bondholders.

Bear marketsearch for term

Any market in which prices are in a declining trend.

Blogsearch for term

Web LOG is a journal kept on the Internet. This journal is often updated daily and contains all information that the person maintaining the BLOG (the blogger) wishes to share with the world. The term also applies to Web sites dedicated to a particular topic and being updated with the latest news, views and trends.

Book valuesearch for term

A company's book value is its total assets minus intangible assets and liabilities, such as debt. A company's book value might be more or less than its market value.

Brandsearch for term

The process of creating a brand, the visual, emotional, rational, and cultural image associated with a company or a product.

Synonyms: Branding
Bull marketsearch for term

Any market in which prices are in an upward trend.

Burn ratesearch for term
Synonyms: The rate at which a company requires additional cash to keep going. Carried interest The substantial share, often around 20%, of profits that are allocated to the general partners of a venture capital partnership.
Business activity statement (BAS)search for term

The form used for reporting on goods and services tax (GST) and other taxes.

Synonyms: Business activity statement, BAS