Dictionary


Range
The difference between the high and low price during a given period.
Rate Anticipation Swap
A type of swap in which bonds are swapped according to their current duration and predicted interest rate movements.
Ratios
Based on accounts of companies. Ratios are used for analysis of the financial activity of companies and estimation of the attractiveness of investments. The most frequently used ratios are Liquidity ratio, Profitability ratio and Leverage ratio. Two frequently used liquidity ratios are the Сurrent ratio (or the Working Capital ratio) and the Quick ratio. The current ratio is the ratio of current assets to current liabilities. The quick ratio is the ratio of current assets – inventory to current liabilities. The quick ratio often is reffered to as the Acid test ratio. The leverage ratio is the ratio of debt to equity, as well as liabilities to assets. The profitability ratio is the firm's return-on-assets. In addition, there are Dividend payout ratio (percentage of earnings paid out as dividends), Sales per employee or Net profit per employee ratio, etc.
Real Assets, Financial Assets
Real assets are land, buildings, and equipment that are used to produce goods and services. Financial assets (i.e. securities) are claims to the income generated by real assets.
Rebound
A rally following a decrease in price.