Legal Dictionary

Search results for: “cash flow”

  • Dividend Discount Model (Ddm)

    A model for valuing the common stock of a company, based on the present value of the expected cash flows….

  • Deterministic Models

    Liability-matching models that assume that the liability payments and the asset cash flows are known with certainty. Related: Compare stochastic models…

  • Deferred Taxes

    A non-cash expense that provides a source of free cash flow. Amount allocated during the period to cover tax liabilities that have not yet been paid….

  • Dedicating A Portfolio

    Related: cash flow matching….

  • Dedication Strategy

    Refers to multi-period cash flow matching….

  • Dcf

    See: Discounted cash flows….

  • Dates Convention

    Treating cash flows as being received on exact dates – date 0, date 1, and so forth – as opposed to the end-of-year convention….

  • Coverage Ratios

    Ratios used to test the adequacy of cash flows generated through earnings for purposes of meeting debt and lease obligations, including the interest coverage ratio and the fixed charge coverage ratio….

  • Conventional Project

    A project with a negative initial cash flow (cash outflow), which is expected to be followed by one or more future positive cash flows (cash inflows)….

  • Common Stock Ratios

    Ratios that are designed to measure the relative claims of stockholders to earnings (cash flow per share), and equity (book value per share) of a firm….

  • Combination Matching

    Also called horizon matching, a variation of multiperiod immunization and cash flow matching in which a portfolio is created that is always duration matched and also cash-matched in the first few years….

  • Changes In Financial Position

    Sources of funds internally provided from operations that alter a company’s cash flow position: depreciation, deferred taxes, other sources, and capital expenditures….

  • Cfat

    Cash flow after taxes….

  • Capitalization Ratios

    Also called financial leverage ratios, these ratios compare debt to total capitalization and thus reflect the extent to which a corporation is trading on its equity. Capitalization ratios can be interpreted only in the context of the stability of industry and company earnings and cash flow….

  • Call Risk

    The combination of cash flow uncertainty and reinvestment risk introduced by a call provision….