It’s more than just knowing fiscal quarter dates: Learn about tax payment due dates and where to find quarterly reports.

Fiscal Quarter (Q1, Q2, Q3, Q4)

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:

Q Ratio

QQQQ was the ticker for the Nasdaq 100 Index Trust ETF (it is now QQQ).

QQQQ

Quadrix is a system that calculates stock values.

Quadrix

Quadruple witching (also called "quad witching") refers to the third Friday of every March, June, September and December. On these days, derivatives (e.g. market index futures, options futures, stock options, stock futures) expire, usually resulting in increased volatility.

Quadruple Witching

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:

Qualification Ratio

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.

Qualified Acquisition Cost

Qualified adoption expenses (QAEs) are costs associated with adopting a child. They are generally tax-deductible and may even qualify for a tax credit.

Qualified Adoption Expenses (QAE)

Qualified annuities are annuities purchased with pre-tax dollars.

Qualified Annuity

A qualified appraisal is a document that formally describes and estimates the value of a piece of property.

Qualified Appraisal

A qualified appraiser is a person authorized to produce a qualified appraisal.

Qualified Appraiser

A qualified automatic contribution arrangement (QACA) is a way to automatically enroll employees in a defined contribution plan like a 401(k).

Qualified Automatic Contribution Arrangement (QACA)

A qualified charitable organization is a charity to which donations are tax-deductible.

Qualified Charitable Organization

A qualified disclaimer is a formal refusal to accept interest in property bequeathed in a will or similar document.

Qualified Disclaimer

A qualified distribution refers to a tax and penalty-free withdrawal from a Roth IRA.

Qualified Distribution

A qualified dividend is a dividend eligible to incur capital gains tax.

Qualified Dividend

A qualified domestic institutional investor (QDII) is an institution allowed to invest in foreign securities.

Qualified Domestic Institutional Investor (QDII)

A qualified electric vehicle is powered by an electric motor that relies on rechargeable batteries or fuel cells.

Qualified Electric Vehicle

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.

Qualified Eligible Participant (QEP)

Qualified exchange accommodation arrangements are a strategy to simplify and assist with real estate exchanges made under Section 1031.

Qualified Exchange Accommodation Arrangements

Generally, a qualified higher education expense is tuition or a tuition-related expense paid to a post-secondary institution.

Qualified Higher Education Expense

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.

Qualified Institutional Buyer (QIB)

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.

Qualified Institutional Placement (QIP)

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.

Qualified Joint and Survivor Annuity (QJSA)

A qualified mortgage insurance premium is a payment to insure a homeowner’s mortgage payments.

Qualified Mortgage Insurance Premium

A qualified opinion is a cautionary written notice from an auditor stating that a company has not complied with generally accepted accounting principles (GAAP).

Qualified Opinion

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.

Qualified Pre-Retirement Survivor Annuity (QPSA)

Qualified production activities income (QPAI) is certain income related to manufacturing that qualifies to be taxed at a lower rate.

Qualified Production Activities Income (QPAI)

A qualified professional asset manager (QPAM) is a registered investment advisor (RIA) that helps pension plans and similar entities make investments.

Qualified Professional Asset Manager (QPAM)

A qualified reservist is a member of the military reserves who is eligible to make an early withdrawal from an individual retirement account (IRA).

Qualified Reservist

A qualified retirement plan is a plan to which the IRS grants specific tax benefits.

Qualified Retirement Plan

Qualified savings bonds are series EE bonds issued after December 1989.

Qualified Savings Bond

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.

Qualified Special Representative Agreement (QSR)

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"

Qualified Stock Option (QSO)

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.

Qualified Terminable Interest Property (QTIP) Trust

Qualified widow (or widower) is a tax-filing status similar to filing single, married filing jointly, married filing separately, or head of household.

Qualified Widow

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.

Qualifying Disposition

A qualifying domestic trust (QDOT) is a trust that allows non-citizens to obtain a marital deduction.

Qualifying Domestic Trust (QDOT)

A qualifying investment is a contribution to a retirement plan made with pre-tax income.

Qualifying Investment

Qualifying ratios are ratios banks use to determine whether a borrower is eligible for a mortgage.

Qualifying Ratios

A qualifying relative is a person a taxpayer can claim as a dependent.

Qualifying Relative

A qualifying transaction occurs when a private company issues publicly traded stock in Canada.

Qualifying Transaction

A qualifying widow or widower is a person who can still file as married filing jointly for tax purposes.

Qualifying Widow or Widower

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

Qualitative Analysis

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.

Quality Control

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.

Quality Management

Quality of earnings describes the amount of profit from core operations rather than accounting methods, extraordinary situations or earnings management.

Quality of Earnings

Quality of life describes the happiness, independence and freedom available to an individual.

Quality of Life

A quant fund is typically a mutual fund that picks investments based solely on mathematical analysis.

Quant Fund

Quantitative analysis is the use of math and statistical methods to evaluate investment or business opportunities and make decisions.

Quantitative Analysis

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 money supply is increased faster than the growth rate of Gross Domestic Product (GDP), the

Quantitative Easing (QE)

Quantitative trading is an investment strategy based on picking investments solely on mathematical analysis.

Quantitative Trading

The quantity theory of money argues that the size of the money supply influences the price of goods.

Quantity Theory of Money

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.

Quarter Over Quarter

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 July 1-September 30; and quarter 4 usually spans October 1-December 31.

Quarter to Date (QTD)

Quarterly income preferred securities (QUIPS) are hybrid, preferred-stock-like securities issued by Goldman, Sachs & Co.

Quarterly Income Preferred Securities (QUIPS)

A quarterly report - also referred to as a quarterly earnings report - is a set of financial statements containing information related to its performance. The report is intended for shareholders who own stock in the company.

Quarterly Report

The Quarterly Services Survey is an estimate of the operating revenue by customer class for communications firms, IT firms, hospitals and nursing services providers.

Quarterly Services Survey

Quartile

A questioned document investigation is an inspection of documents that may be forged or otherwise fraudulent.

Questioned Document Investigation

Quick assets are defined as assets that can quickly be converted to cash. Most typically, quick assets include: cash, accounts receivable, marketable securities, and sometimes (not usually) inventory.

Quick Assets

The quick ratio (also known as the acid-test ratio) offers insight into how well a company can meet its short-term obligations. As in chemistry, an acid test provides fast results, showing how quickly a company can convert short term assets to pay short term liabilities. Essentially, it’s a measure of company liquidity.

Quick Ratio

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 background that codes for text, URL or other information.

Quick Response (QR) Code

A quick-rinse bankruptcy moves through the courts especially quickly.

Quick-Rinse Bankruptcy

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.

Quid Pro Quo

A quiet filing is an IPO filing that intentionally excludes certain information.

Quiet Filing

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 "waiting period."

Quiet Period

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.

Quiet Title

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.

Quiet Title Action

Quintiles

A quitclaim deed is a document that transfers interest in a property to another person.

Quitclaim Deed

A quorum is the minimum number of directors required to conduct a board meeting. Usually is a quorum is a majority.

Quorum

Quota can refer to a measure that sets the limits, either minimum or maximum, on a particular activity.

Quota

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

Quotation

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.

Quote

Also called secondary currency or counter currency, a quote currency is the currency being purchased in a currency pair.

Quote Currency

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 distortions in price is illegal.

Quote Stuffing

Quoted price refers to stock, bond or other security quotes. 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 quoted price consists of a bid price and an ask price.

Definitions starting with "Q"

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