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Financial dictionary terms starting with “q”
The Q ratio is a measure of how overpriced or underpriced the whole stock market is. It is based on Tobin's Q, which measures a firm's assets in relation to its market value. The formula for Tobin's Q is: Tobin's Q = Total Market See More.
Quadruple witching refers to the third Friday of every March, June, September and December. On these days, market index futures, market index options, stock options and stock futures expire, usually resulting in increased volatility. See More.
A qualification ratio is actually two ratios that banks use to determine whether a borrower is eligible for a mortgage. The two ratios generally are: Total Borrower Debt/Monthly Income Borrower's Total Monthly Debt Payments/Monthly Income See More.
A qualified acquisition cost refers to the cost of buying, building, or rebuilding a home. Investors can often withdraw qualified acquisition costs from their IRAs without paying early withdrawal penalties. See More.
Qualified adoption expenses (QAEs) are costs associated with adopting a child. They are generally tax-deductible and may even qualify for a tax credit. See More.
A qualified appraisal is a document that formally describes and estimates the value of a piece of property. See More.
A qualified appraiser is a person authorized to produce a qualified appraisal. See More.
A qualified automatic contribution arrangement (QACA) is a way to automatically enroll employees in a defined contribution plan like a 401(k). See More.
A qualified charitable organization is a charity to which donations are tax-deductible. See More.
A qualified disclaimer is a formal refusal to accept interest in property bequeathed in a will or similar document. See More.
A qualified distribution refers to a tax and penalty-free withdrawal from a Roth IRA. See More.
A qualified dividend is a dividend eligible to incur capital gains tax. See More.
A qualified domestic institutional investor (QDII) is an institution allowed to invest in foreign securities. See More.
A qualified electric vehicle is powered by an electric motor that relies on rechargeable batteries or fuel cells. See More.
A qualified eligible participant (QEP) is a person who is allowed to trade in investment funds as defined in Rule 4.7 of the Commodity Exchange Act. See More.
Qualified exchange accommodation arrangements are a strategy to simplify and assist with real estate exchanges made under Section 1031. See More.
Generally, a qualified higher education expense is tuition or a tuition-related expense paid to a post-secondary institution. See More.
A qualified institutional buyer (QIB or QUIB) is a company that manages at least $100 million of securities on a discretionary basis or is a registered broker-dealer investing at least $10 million in non-affiliate securities. See More.
A qualified institutional placement (QIP) occurs when the Securities and Exchange Board of India (SEBI) allows an Indian company to issue securities in India without providing preliminary filings regarding the issue. See More.
A qualified joint and survivor annuity (QJSA) gives a series of payments to a retirement plan participant’s spouse, child or dependent after the participant dies. See More.
A qualified mortgage insurance premium is a payment to insure a homeowner’s mortgage payments. See More.
A qualified opinion is a cautionary written notice from an auditor stating that a company has not complied with generally accepted accounting principles (GAAP). See More.
A qualified pre-retirement survivor annuity (QPSA) is a company-sponsored death benefit that provides the employee's surviving spouse with an annuity payment should the employee die before receiving retirement benefits. See More.
Qualified production activities income (QPAI) is certain income related to manufacturing that qualifies to be taxed at a lower rate. See More.
A qualified professional asset manager (QPAM) is a registered investment advisor (RIA) that helps pension plans and similar entities make investments. See More.
A qualified reservist is a member of the military reserves who is eligible to make an early withdrawal from an individual retirement account (IRA). See More.
A qualified retirement plan is a plan to which the IRS grants specific tax benefits. See More.
Qualified savings bonds are series EE bonds issued after December 1989. See More.
A qualified special representative agreement (QSR) is a National Securities Clearing Corporation (NSCC) agreement that allows one broker-dealer to send a trade to a clearinghouse on behalf of another broker-dealer. See More.
A qualified stock option is a type of company share option granted exclusively to employees. It confers an income tax benefit when exercised. Qualified stock options are also referred to as "incentive stock options" or "incentive sh See More.
A qualified terminable interest property (QTIP) trust allows a grantor to provide for a spouse after death but retain control of how the trust's assets are distributed after the spouse dies. See More.
Qualified widow (or widower) is a tax-filing status similar to filing single, married filing jointly, married filing separately, or head of household. See More.
A qualifying disposition is the sale, transfer or exchange of stock that an investor acquires from an incentive stock option (ISO) or employee stock purchase plan (ESPP) and is taxed at the capital gains rate. See More.
A qualifying domestic trust (QDOT) is a trust that allows non-citizens to obtain a marital deduction. See More.
A qualifying investment is a contribution to a retirement plan made with pre-tax income. See More.
Qualifying ratios are ratios banks use to determine whether a borrower is eligible for a mortgage. See More.
A qualifying relative is a person a taxpayer can claim as a dependent. See More.
A qualifying transaction occurs when a private company issues publicly traded stock in Canada. See More.
A qualifying widow or widower is a person who can still file as married filing jointly for tax purposes. See More.
Qualitative analysis is the use of non-quantifiable methods to evaluate investment or business opportunities and make decisions. This is different from quantitative analysis, which relies on a company's income statement, balance sheet and other q See More.
Quality control is the act of ensuring that a company's goods and services are built and delivered to spec, on time and at the appropriate cost. See More.
Quality management is the act of ensuring that a company's goods and services are built and delivered to spec, on time and at the appropriate cost. See More.
Quality of earnings describes the amount of profit from core operations rather than accounting methods, extraordinary situations or earnings management. See More.
Quality of life describes the happiness, independence and freedom available to an individual. See More.
A quant fund is typically a mutual fund that picks investments based solely on mathematical analysis. See More.
Quantitative analysis is the use of math and statistical methods to evaluate investment or business opportunities and make decisions. See More.
Quantitative easing (sometimes abbreviated "QE") is a strategy used by a central bank -- like the Federal Reserve -- to add more money to that which is in circulation. The premise (which is largely theoretical and untested) is that if mo See More.
Quantitative trading is an investment strategy based on picking investments solely on mathematical analysis. See More.
The quantity theory of money argues that the size of the money supply influences the price of goods. See More.
A quarter is a three-month period. There are four quarters in one fiscal year, as well as four quarters in each calendar year. See More.
Quarter over quarter refers to the mathematical process of comparing one quarter of data to the previous quarter. In business, note that the start and end dates of quarters can vary, though they are generally three months, or 90 days, long. See More.
Quarter to date refers to the three-month period extending from the beginning of the quarter to the end of the quarter. In the finance world, quarter 1 usually spans January 1-March 31; quarter 2 usually spans April 1-June 30; quarter 3 usually spans See More.
Quarterly income preferred securities (QUIPS) are hybrid, preferred-stock-like securities issued by Goldman, Sachs & Co. See More.
A quarterly report is a set of financial statements issued by a company every three months. Public companies in the United States file this report via the Securities and Exchange Commission (SEC) Form 10-Q. See More.
The Quarterly Services Survey is an estimate of the operating revenue by customer class for communications firms, IT firms, hospitals and nursing services providers. See More.
A questioned document investigation is an inspection of documents that may be forged or otherwise fraudulent. See More.
Quick assets are assets that can be converted to cash quickly. Typically, they include cash, accounts receivable, marketable securities, and sometimes (not usually) inventory. See More.
The quick ratio is a measure of how well a company can meet its short-term financial liabilities. Also known as the acid-test ratio, it can be calculated as follows: (Cash + Marketable Securities + Accounts Receivable) / Current Liabilities A c See More.
Quick response (QR) code is a type of two-dimensional barcode that can be read with specific QR barcode readers and most mobile phone cameras. The code is made of small black squares and rectangles that are arranged in a square pattern on a white bac See More.
A quick-rinse bankruptcy moves through the courts especially quickly. See More.
Quid pro quo is a Latin phrase that literally means "something for something." The phrase usually indicates an exchange of goods or services of roughly equivalent value. See More.
A quiet filing is an IPO filing that intentionally excludes certain information. See More.
The quiet period refers to the waiting period between a company filing a registration statement with the US Securities and Exchange Commission (SEC) and the time when the SEC declares the statement to be effective. This is also referred to as the See More.
Quiet title is the name of a legal action intended to ensure that the owner of a property is in fact the real owner and that the property has no other ownership claims on it. To do this is known as quieting the title. See More.
Quiet title action is the name of a legal action intended to ensure that the owner of a property is in fact the real owner and that the property has no other ownership claims on it. To do this is called quieting the title. See More.
A quitclaim deed is a document that transfers interest in a property to another person. See More.
A quorum is the minimum number of directors required to conduct a board meeting. Usually is a quorum is a majority. See More.
Quota can refer to a measure that sets the limits, either minimum or maximum, on a particular activity. See More.
Quotation is the long form of quote, which refers to stock quote. A stock quote is an estimate of price or a price at which one party is willing to buy or sell a certain number of shares of stock from the other. A quotation consists of a bid price an See More.
A quote is an estimate of price or a price at which one party is willing to buy or sell from the other. In the trading markets, a quote is the bid and ask price for a security. See More.
Also called secondary currency or counter currency, a quote currency is the currency in a currency pair. See More.
Quote stuffing occurs when traders place a lot of buy or sell orders on a security and then cancel them immediately afterward, thereby manipulating the market price of the security. Manipulating the price of shares in order to benefit from the distor See More.