Your gateway to comprehensive financial knowledge with more than 2000 financial and economic terms
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Retained Earnings
The portion of a company's profits that is retained and not distributed as dividends.
Capitalization Issue
An offer of further shares to existing shareholders, fully paid up out of the issuer’s reserves, in proportion to existing shareholders holdings.
Allocation for Previous Years Reclassification
Appropriations allocated to the entity's budget elements to pay dues from previous years.
Non-Recurring Revenues
Revenues that are not collected regularly or periodically, come from non-permanent or unexpected sources, and are the result of exceptional events.
Remaining of Cost
Adjusted costs after deducting actual expenditures to date, including amounts reserved or encumbered.
Cost-Benefit Analysis
A decision-making process comparing the costs and benefits of an investment or action.
Discounted Cash Flow (DCF)
A valuation method that estimates an investment’s worth based on projected future cash flows.
Audit
The systematic examination and verification of financial records, statements, and transactions to ensure accuracy, compliance with regulations, and the prevention or detection of fraud or errors.
Valuation
The process of estimating the worth or value of an asset, investment, business, or property, often using various methods and approaches.
Fixed Costs
Business expenses that do not change with production levels, like rent or salaries.
Financial Balance of Items
The execution price of an item represents the actual and fair value of it.
Securitization
The process of pooling financial assets and converting them into tradable securities.
Preserving Assets
Safeguarding assets belonging to another person which include securities, or arranging for another person to do so, and custody includes taking the necessary administrative measures.
Creditor Rights
Assessing an entity's willingness to repay debt, which impacts credit ratings.
Stagflation
An economic condition characterized by slow growth, high unemployment, and inflation at the same time.
Fiscal Policy
Government decisions on taxation and spending to influence the economy, such as increasing spending to boost growth or raising taxes to control inflation.
Monetary Policy
The process by which a central bank manages money supply and interest rates to influence economic growth.
Closed-Ended Investment Fund
A type of collective investment fund that raises a fixed amount of capital through an initial public offering (IPO).
Money Supply (M2)
Currency in circulation outside banks plus demand deposits + time and savings deposits.
Fines
Economic benefits or service potential received or receivable by public sector entities, as determined by a court or other law enforcement body, as a consequence of the breach of laws or regulations.
Loan
Financial arrangements where one party lends money or assets to another party, often with the expectation of repayment with interest.
Private Sector Participation (PSP) Governing Rules
A set of regulations and laws issued under the system to regulate the privatization process.
Proposed Budget
A document containing all the detailed data and models related to realistic human and financial estimates of actual needs for all expenditures, programs, and budget projects for the upcoming fiscal year.
Consideration
Everything collected or to be collected by the Taxable Supplier from the Customer or a third party for the Supply of Goods or Services inclusive of the Value Added Tax (VAT).
Reclassification of Entity Budget
Reclassification of the saving amounts, between the budget elements, (workers’ compensation, goods and services, the program and the project) to other elements that need to support their allocations to pay dues during the fiscal year within the government budget.
Liquidity Ratio
A measure of a company’s ability to meet short-term obligations, often calculated as current assets divided by current liabilities.
Alternative Trading System
An Exchange authorized by the Capital Market Authority to carry out trading in specific types of securities, for specific categories of investors.
Financial Ratio
Quantitative indicators used to assess an organization's financial health, performance, and efficiency by comparing key financial variables and relationships.
Business Case Document
The document of the Private Sector Participation (PSP) Project that include the detailed study developed for the PSP Project before tendering, including the technical, financial, legal and regulatory aspects of the project and other project-related aspects.
Deposits
An amount of money or a non-monetary asset, such as precious metals like gold and silver, deposited with financial institutions or central banks for a specific purpose.
Income Tax
A direct tax imposed on resident capital companies for shares owned directly or indirectly by non-Saudi persons, or on persons working in the production of oil and hydrocarbons. It is also imposed on non-Saudi natural persons residing in and practicing economic activities in Saudi Arabia, and on non-resident persons who practice economic activities in Saudi Arabia through a permanent establishment, or who have taxable income earned from sources in Saudi Arabia without having a permanent establishment, and for every person working in the field of investment, transportation of natural gas.
Tax on Income, Profits and Capital Gains
Taxes assessed on actual or presumed income, including taxes assessed on holdings of property, land or real estate when such holdings are used as the basis for estimating the income of their owners (including corporate and establishment income tax, and withholding tax for non-residents).
Claim Journey
The series of actions that take place on the claim from the time it is registered on the Etimad Platform until it is approved or rejected.
Convertible Debt Instrument
A debt instrument whose holder has the right to convert it into shares of the company issuing that instrument.
Consortium Agreement
The contractual relationship between consortium members. Sets out in detail how responsibilities, risks, and rewards will be shared and/or allocated among the members.
Beneficiary Offboarding
The process customers go through when they stop using a digital product or service.
Financing Agreement
A set of documents under which a loan is provided. It includes documents for loan agreements, finance agreements, and debt agreements.
Supply Chain Disruptions
Disruptions in supply chains causing delays, and increased costs.
White-Box Testing
A method of software testing examining internal structures and workings.
Leveraged Buyout (LBO)
The acquisition of a company using a significant amount of borrowed funds, with the target company's assets often used as collateral.
Underwriting
The process by which financial institutions assess risk and approve securities, loans, or insurance.
Disbursement Order
An instrument created by the government bodies to record expenditures to be ready for payment.
Non-Oil Revenues
Resources obtained by a country from all its activities, with the exception of oil revenues, oil taxes, and oil profits.
Stage Gate
A methodology used in project management to review and assess the completion of a specific project phase, enabling key decisions on proceeding to the next phase, terminating the project, or continuing with modifications.
Secured Credit Card
A credit card backed by a cash deposit as collateral to reduce lender risk.
Liquidation of the Fund
A maximum period of 6 months from the next day of the date for the Termination of the Fund, during which the assets of fund must be fully liquidated in accordance with the provisions of the Investment Funds Regulations and the Real Estate Investment Funds Regulations.
Compensation
Cash or in-kind consideration that is estimated in accordance with the law.
Total Contract Costs
The total cost, whether direct or indirect costs, which represent the sum of variable and fixed costs.
Escrow Account
A secure, third-party account that holds funds or assets until specific conditions are met, commonly used in real estate, business transactions, and legal settlements.
Share of GDP Per Capita
The proportion of GDP allocated per individual in a country. It is calculated by dividing the country's GDP by its population. This indicator is used to measure the standard of living of individuals in the economy.
Corporate Governance
The system of rules, practices, and processes used to direct and control a company.
Fiscal Space
The amount of financial resources a government possesses and the level of spending it can sustain without harming economic stability or increasing debt unsustainably.
Disbursement Plan
Check and sort out the existing payment orders and priorities of exchange based on the available liquidity.
Self-Control
A control approach in which the entity is responsible for overseeing its financially significant operations through its personnel, in accordance with internal control procedures that are evaluated and approved.
Broker
An employee of a Capital Market Institution who performs the activity of dealing on behalf of a Capital Market Institution.
Financial Liquidity
The availability of government funds or financial resources that can be readily allocated or used for various purposes.
Public-Private Partnerships (PPP)
Collaborative arrangements between public sector entities and private businesses to jointly undertake projects, services, or infrastructure development.
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