Dilution is a financial concept to represent a decrease in value and can apply to either a transaction or a bond. For both, it refers to the fact that value is lost purely on paper.In a transaction, d...
A derivative is a financial product whose value is derived from another asset (also known as the underlying asset). Derivatives are frequently used for speculation and hedging of risk and the most com...
Delta is a term used in trading to compare the change in the price of a derivative compared to the change in the price of the underlying asset. Delta is one of the 5 technical risk rati...
Depreciation is when an asset is deemed to have reduced in value. No tangible asset can last indefinitely and therefore at some point, the asset will no longer be usable and will have to be recorded a...
A Deferred Tax Liability is an accounting term on a firm's balance sheet that is used to illustrate when a firm has underpaid on taxes and needs to pay extra.The firm will have either not pa...
A Deferred Tax Asset is an accounting term on a firm's balance sheet that is used to illustrate when a firm has overpaid on taxes and is due to some form of tax relief.With de...
Deferred Revenue is an accounting concept which refers to any revenue received and accounted for, but for which the corresponding goods or services have not yet been delivered.Therefore, this is a lia...
Deferred Income Tax is an accounting concept which refers to any income which has been earned and accounted for, but has not yet had any tax paid on it.Therefore, this is a liability on the Balance Sh...
Default is the technical definition of when any borrower fails to make a payment on their debt. This can be a failure to pay interest or principal and can be any amount.Default is usually a sign of fi...
Debt to Equity (D/E) is a vital financial measure which shows the ratio of debt owed by a company compared to the equity value of the company. The calculation for debt to equity is:Total Lia...