Retained Earnings is an accounting concept that details the profit retained by the firm (i.e. not paid out as dividends) for reinvestment in business activities or debt payments.The calculation for Re...
Restructuring typically favors debt and bond holders. "Typically" is used here because in some extraordinary circumstances, such as the auto bailouts of a few years ago, the government may interv...
A resistance line is used in technical analysis to determine a price level through which an asset is unlikely to pass. Using lines of support and resistance allows investors to assess whether an asset...
Research & Development, also known as R&D, is the part of a firm responsible for researching and innovating into new technologies, products and production methods. Investing in R&D is one ...
Repo 105 is an accounting measure which is used by firms to move assets off-balance sheet to disguise their leverage and capital ratios. This is done by an agreement between two parties to e...
A repo agreement is a contract between two parties, which says that one party will buy assets from the other, and the other will then repurchase them at a given point in time for slightly mo...
Realized loss is the actual loss attained from closing a position and experiencing the loss. Whilst a position may be negative in terms of money, the loss is not actually realized until the position i...
Realized gain is the actual profit attained from closing a position and taking the profit. Whilst a position may be profitable, the gain is not actually realized until the position is closed....
A Real Estate Investment Trust (REIT) is a security that trades like any asset on an exchange, similar to an ETF. A REIT pools the funds of investors and then invests it into ...
A rating agency is a firm that attempts to provide a rating for the credit-worthiness of a corporation, government or bond. The more likely the borrower is to repay, the higher the credit rating they ...