D-mark is slang for deutschmark, the national currency of Germany until it joined the European Union in 2002.

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DAGMAR is a marketing term that stands for "define advertising goals, measure advertising results."

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Daily cut-off is a term signifying the end of the trading day for foreign exchange markets.

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Daily factor is the amount of yield earned in a day.

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A daily trading limit is the maximum gain or loss allowed on a derivative or currency in one trading day.

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In finance, a daisy chain is an investment scam whereby a group of fraudulent investors inflate the price of a security and then sell it at a profit.

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A dark pool is trading activity that occurs directly between parties without the use of an exchange, thereby keeping the transactions private.

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Dark pool liquidity refers to the amount of trading activity that occurs directly between parties without the use of an exchange, thereby keeping the transaction private.

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Named after famous ballroom dancer Nicolas Darvas, the Darvas box theory is a trading technique based on 52-week highs and volumes.

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Data mining refers to the systematic software analysis of groups of data in order to uncover previously unknown patterns and relationships.

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Data smoothing is a statistical technique that involves removing outliers from a data set in order to make a pattern more visible.

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Data warehousing is an electronic method of organizing information.

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A date certain is a legal term identifying a date on which an action or process must occur or complete.

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David Ricardo was an English classical economist and one-time member of the country's Parliament who lived from 1772 to 1823. He is the author of The Principles of Political Economy and Taxation and o

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In the finance world, a dawn raid is the purchase of a large number of shares or securities as soon as the market opens, usually in a takeover effort.

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The DAX Index is the most commonly cited benchmark for measuring the returns posted by stocks on the Frankfurt Stock Exchange.

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A day order is an order to buy or sell a security by the end of the day.

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A day rate is the daily cost of a good, service or operating a business.

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Day trader is a term applied to a very active securities trader who holds securities for a short period of time. Day traders will often open and close a position within the same day.

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A day-around order is an order that replaces an order from another day. It is most common in the equities markets.

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A day-count convention is a method of counting the days between coupon dates.

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A daylight overdraft occurs when a bank transfers out more in a day than it has in its reserves.

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Days payable outstanding (DPO) is the ratio of payables to the daily average of cost of sales. The formula for DPO is: Days Payables Outstanding = Accounts Payable/(Cost of Sales/360)

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Days sales of inventory is a ratio of inventory to sales. The formula is: Days Sales of Inventory = (Inventory/Cost of Sales) x 365

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Days sales outstanding (DSO) is the ratio of receivables to the daily average of credit sales.

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Days working capital is the ratio of working capital to sales. The formula is: Days Working Capital = (Average Working Capital x 365)/Annual Sales

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A de-merger is the partial or full sale of an asset or business segment.

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A dead cat bounce refers to a temporary recovery in a stock price or a temporary market rally after a significant downward trend.

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In the finance world, dead presidents are slang for U.S. currency.

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When supply and demand are out of equilibrium, the market inefficiency created and the societal cost is known as deadweight loss. When used in economics, deadweight loss will be applied to the defi

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A death benefit is a payment to the beneficiary on an annuity, pension, or life insurance policy upon the death of the annuitant or policyholder.

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A death bond is a bond backed by life insurance policies.

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A death cross is a technical indicator that occurs when a stock's short-term moving average falls below its long-term moving average.

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A death put is an option added to a bond that gives the bondholder's estate the right, but not the obligation, to sell the bond back to the issuer at face value if the bondholder dies.

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A death spiral is a kind of loan investors provide to a company in exchange for debt that can convert into stock, typically at below-market share prices.

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A Death Star IPO is a wildly successful IPO. The term is a reference to the Star Wars movies, in which Darth Vader's Death Star battle station could pulverize other planets with a single laser bea

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A death tax, also called an estate tax, is a tax assessed on all or a portion of an inherited estate. Life insurance, pensions, real estate, cars, belongings and debts are all part of one's estate

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Debentures are bonds that are not secured by specific property or collateral. Instead, they are backed by the full faith and credit of the issuer, and bondholders have a general claim on assets that a

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A debit is an accounting record that represents either an increase in assets or a decrease in liabilities or net worth. A debit is the opposite of a credit.

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In the business world, debt is an amount borrowed.

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A debt discharge is a legal action that relieves a borrower from his or her obligations to a lender.  

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Debt financing is the use of borrowing to pay for things.

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Debt load is the total amount of debt that a company has on its balance sheet. All publicly traded companies must file financial statements, including balance sheets, every quarter.

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A debt ratio is simply a company's total debt divided by its total assets. 

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A debt security is an investment in a debt instrument issued by a corporation or government as it borrows money. Commonly, the security, also referred to as a bond or fixed income security, will be is

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Debt service is the act of making interest and principal payments on debt.

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A company's debt service coverage ratio (DSCR) refers to its ability to meet periodic obligations on outstanding liabilities with respect to its net operating revenue.

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The debt-to-equity ratio (D/E) is an essential formula in corporate finance. It’s used to measure leverage (or the amount of debt a company has) compared to its shareholder equity. All compa

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A debtor is a person or entity legally required to provide a payment, service or other benefit to another person or entity (the obligee). Debtors are often also called "borrowers" or "obligors" i

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Debtor in possession (DIP) refers to the status of a business that retains control of its assets and continues to operate while under the Chapter 11 bankruptcy reorganization process.  

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Debtor-in-possession (DIP) financing refers to financing for a business that retains control of its assets and continues to operate while under the Chapter 11 bankruptcy reorganization process. &

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In legal terms, a decedent is a dead person.  

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In the income investing world, a declaration date is the date on which a company announces an upcoming dividend payment, usually by issuing a press release a few weeks before the dividend is actually

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Decoupling refers to instances in which security prices behave contrary to normally-occurring correlations.

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A dedicated portfolio is a passively managed portfolio whose cash flows are designed to match the cash flows needed to fulfill a future obligation.

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In the finance world, deductible is usually short for tax-deductible, which refers to an expense that reduces the amount of income that is subject to tax. In the insurance world, a deductible is a re

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A deduction is a reduction in taxable income, which thereby lowers the amount of taxes owed. Federal, state, and local tax codes determine what kinds of items or expenses are deductible and which taxp

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A deed is an ownership document that entitles its holder to specific rights to a property based on a set of explicit conditions.

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A deed of trust, most commonly used in real estate transactions, is an agreement between a borrower and a lender that the title to the property purchased by the loan will be held in trust by a neutral

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A deep discount bond is a bond that sells at a price which is 20% or more below the face value of the bond, and carries a low rate of interest during the term of the bond.  

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A default is a violation of a promise to pay debt in agreed amounts at agreed times.

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Default risk is the chance that the bond issuer will not make the required coupon payments or principal repayment to its bondholders.

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A defensive company is a company that does well or at least remains stable during economic contractions and expansions.

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A defensive stock is a stock that is either stable or a market outperformer during an economic contraction.

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A deferred annuity is a type of annuity that delays monthly or lump-sum payments until an investor-specified date. The interest usually grows tax-deferred before it is withdrawn.

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Deferred income tax refers to a portion of income earned by a company during a given year for which the associated income tax has not yet been paid.

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A deferred interest bond is a bond which pays interest in full upon maturity.

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A deferred payment option is an option contract for which the payment is deferred until, and paid not sooner than, the contract’s expiration date.

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Deferred revenue refers to payments received in advance for services which have not yet been performed or goods which have not yet been delivered. These revenues are classified on the company's ba

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A deferred stock purchase plan is an uncapped stock contribution with an employer matching the contribution that vests as the employee provides additional service during a deferral period. 

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Deferred tax liability (DTL) is a balance sheet line item that accounts for the temporary difference between taxes that will come due in the future and taxes paid today. 

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A deficit occurs when expenses exceed revenues, imports exceed exports, or liabilities exceed assets. A deficit is the opposite of a surplus.

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Deficit spending is spending that reduces or offsets a surplus. In the business world, the term often refers to situations where expenses exceed revenues, imports exceed exports or liabilities exceed

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A defined benefit plan is a qualified retirement account that contractually agrees to pay a specified benefit at the plan holder's age of retirement. This type of qualified plan clearly defines th

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In general, a defined contribution plan is a tax-deferred savings plan that people fund with their own money (rather than an employer) and use to save for retirement. It is the opposite of a defined b

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Deflation describes the general decline in the prices of goods and services in an economy, which in turn increase the purchasing power of money. It is the opposite of inflation, but is not the same as

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In finance, to dehedge is to engage in an investing strategy that does not protect an investment or portfolio against loss. It usually involves securities that move in the same direction.

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Delinquent means “something or someone who fails to accomplish that which is required by law, duty, or contractual agreement, such as the failure to make a required payment or perform a particular a

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Delisting refers to the removal of a security from active trading. It generally occurs when a company goes private, is bought out, declares bankruptcy or fails to meet listing requirements.

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A delivery option is incorporated into an interest rate future contract and allows the writer to specify the time and place of delivery as well as the asset to be delivered.

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Delta is the ratio comparing the change in price of an underlying asset to the change in price of a derivative. It is one of the four main statistics, known as "Greeks," used to analyze deriva

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A demand deposit is an account with a bank or other financial institution that allows the depositor to withdraw his or her funds from the account without warning or with less than seven days' noti

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Demand elasticity is a measure of how sensitive the demand for a product or service is to changes in the price of that product or service. The formula for demand elasticity is: Elasticity = % Chan

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A demand loan is a loan where the lender may require the borrower (a brokerage house) to repay at any time. These loans may also be called a broker loan or call loan,

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Demonetization is the act of removing a currency from use as legal tender.

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Usually associated with currency, a denomination is the value specified on a monetary instrument.

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A dependent relies on someone else for most or all of his or her financial support.  

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A depletion allowance is a tax deduction allowed in order to compensate for the depletion or "using up" of natural resource deposits such as oil, natural gas, iron, timber etc.  The allow

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The deposit interest rate is the rate of interest earned on a deposit account held by a depositor at a bank or savings institution. Common types of deposit accounts include savings accounts, interest-

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The Depository Trust & Clearing Corporation (DTCC) is a subsidiary of the National Securities Clearing Corporation (NSCC). The DTCC, established in 1973, settles transactions between buyers and se

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Depreciated cost is the cost of an asset minus its accumulated depreciation. Another term for this concept is net book value. The formula for depreciated cost is: Depreciated Cost = Original Asset P

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Depreciation is an accounting method that measures the reduction in an asset’s value over the course of its useful life. It also represents how much of an asset’s value is depleted due to usage, w

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A depression is a sustained downturn in economic activity characterized by high unemployment, decreased output and reduced levels of trade. 

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Deregulation occurs when there is a significant decrease or elimination of government regulation over an industry, market, or economy.

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A derivative is a financial contract with a value that is derived from an underlying asset. Derivatives have no direct value in and of themselves -- their value is based on the expected future price m

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The descending triangle is a pattern observed in technical analysis. It is the bearish counterpart of the bullish ascending triangle pattern. The trendline connecting peak price levels should be downw

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A detachable warrant is a warrant that can be sold separately from the security to which it was originally attached.

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Devaluation refers to a decrease in a currency's value with respect to other currencies.

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Diluted earnings per share is a measure of profit. The formula for diluted earnings per share is: Fully Diluted Earnings Per Share = (Net Income - Preferred Stock Dividends) / (Common Shares Outs

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Dilution is a reduction in proportional ownership caused when a company issues additional shares.

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Direct access trading (DAT) refers to any computerized trading system which connects traders to markets, thereby eliminating the need for a broker.

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A direct cost is any cost related to the production method of a good or service. It is the opposite of an indirect cost.

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Direct deposit refers to the electronic transfer of a cash payment into the recipient's bank account.

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A direct tax is any tax levied on companies or individuals that cannot be transferred to another party. It is the opposite of indirect tax.

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A disclosure statement is an official document that outlines the terms, conditions, risks and rules of a financial transaction, such as a loan or an investment.

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A discount broker is a stockbroker who charges a reduced commission to buy and sell shares for clients.

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The discount rate, also known as the Fed discount rate, is the interest rate charged to commercial banks and other institutions on loans from a Federal Reserve bank. This process is a key tool of Fede

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Discount to net asset value (NAV) refers to a situation where shares of a closed-end stock fund are trading at a price lower than the fund’s net asset value per share. For example, a fund could

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The discount window is the method that banks use to borrow money from a central bank on a short-term basis, named after an actual teller window at the Federal Reserve where such transactions used to b

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Discounted cash flow (DCF) analysis is the process of calculating the present value of an investment's future cash flows in order to arrive at a current fair value estimate for the investment.

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Discretionary income is the income left over after paying taxes and normal living expenses.

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Diseconomies of scale lead the marginal cost of a product to increase as a company grows. This is the opposite of economies of scale which cause the marginal cost for a product to decrease as a result

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Disposable income, also known as net pay, refers to the income that’s left for personal spending after direct taxes, such as federal and state income taxes, have been accounted for. It is a key conc

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Disposition refers to disposing of an asset through sale, assignment, or other transfer method. 

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A distressed sale occurs when a sale must be made under unfavorable conditions for the seller.   

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Distressed securities are financial instruments of a company that are under price pressure due to bankruptcy (Chapter 7), reorganization (Chapter 11), financial turmoil, or other economic trauma.

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Diversification is a method of portfolio management whereby an investor reduces the volatility (and thus risk) of his or her portfolio by holding a variety of different investments that have low corre

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A divestiture or divestment is the reduction of an asset or business through sale, liquidation, exchange, closure, or any other means for financial or ethical reasons. It is the opposite of investment

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Dividends are payments from corporate earnings to company shareholders. Dividends are one way for you to receive a return from owned shares. You can think of them as a reward for investing your money

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The term "dividend achievers" is used to describe an elite group of companies that have improved their annual regular dividends for at least 10 consecutive years and meet certain liquidity requirement

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The term "dividend aristocrats" is used to describe Standard & Poor's (S&P) 500® Index companies that have consistently improved their dividend rates every year for at least 25 consecutive ye

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The dividend capture strategy is the act of purchasing a security for its dividend, capturing the dividend, and then selling the security to buy another about to pay a dividend. By doing this, investo

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A dividend declaration date is the date on which a company announces an upcoming dividend payment, usually by issuing a press release a few weeks before the dividend is actually paid.

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The dividend discount model (DDM) is a method for assessing the present value of a stock based on the growth rate of dividends.

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A dividend ETF is a basket of dividend-paying securities that are bundled together into a single security that can be bought and sold like a stock.

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A dividend fund is a type of mutual fund which invests exclusively in equity shares which pay regular dividends.

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The dividend payable date is the date on which a company pays a dividend to its shareholders of record.

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A dividend record date is the date on which the company finalizes the list of investors who qualify as "shareholders of record." Investors listed as shareholders of record will receive the firm's divi

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A dividend reinvestment plan (DRIP) is an arrangement offered by companies to investors wishing to receive additional shares of company stock in lieu of cash dividend payments.

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The dividend tax credit generally refers to a Canadian tax program whereby Canadian residents receive a reduction in taxes owed on dividends received from Canadian corporations.

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Dividend yield is the annual dividend payment shareholders receive from a particular stock shown as a percentage of the stock's price. (Dividends are corporate earnings distributed to c

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"Dogs of the Dow" is a stock-picking strategy whereby an investor buys equal amounts of the 10 highest-yielding stocks within the Dow Jones Industrial Average at the beginning of each year. Af

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A doji candlestick is a significant signal in the technical analysis of financially traded assets. If prices finish very close to the same level (so that no body or a very small real bo

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Investment advisors frequently suggest dollar-cost averaging in their articles and publications, but what does it mean? Why do many advisors believe it is the best strategy?

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The donut hole is a situation that occurs as part of Medicare’s Part D prescription coverage. 

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The double bottom -- one of the many charting patterns used in technical analysis -- is characterized by a fall in price, followed by a rebound, followed by another drop to a level roughly similar to

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Double taxation occurs when a tax is imposed more than once on the same asset, income stream, or transaction.

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A double-dip recession occurs when the economy experiences a recession followed by a brief recovery and then another period of recession.

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The Dow 30 is slang for the Dow Jones Industrial Average.

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The Dow Jones Industrial Average (DJIA), sometimes referred to as simply the Dow, is one of several well-known stock market indices. The DJIA was created by Charles Dow, founder of the Wall Street

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The Dow Jones Transportation Average (DJTA) is the most widely recognized gauge of the transportation sector. It is also the oldest index used today, even older than its more famous brother, the Dow J

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The Dow Jones Utilities Average (DJUA) is the most widely cited utilities index in the United States and the most widely recognized gauge of the utilities sector.

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Dow Theory is an analysis that explores the relationship between the Dow Jones Industrial Average (DJIA) and the Dow Jones Transportation Average (DJTA). When one of these averages climbs to an interm

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A down payment is the initial payment a borrower puts toward a large purchase, and is usually a specified percentage of the total purchase price. Down payments are typically used for real estate, cars

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A downgrade is an announcement of an analyst lowering their opinion on the desirability of a company as an investment. It can apply to either debt or equity.

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Downside refers to an investment's potential loss in value.

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Downside risk is the probability that an asset will fall in price. It is also the measure of the possible loss from that decline.

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Downsizing is a strategy used to reduce the size and scope of a business in order to improve its financial performance, usually by laying off employees or closing less-profitable divisions.

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Downstream refers to the benefits (or costs) that will ultimately result from decisions made today.

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A dragonfly doji is the most uncommon candle of the four different types of doji candlesticks. As with any doji, the dragonfly depicts a situation in which supply and demand are in equilibrium, thus p

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Dual listing (also known as "cross-listing") is the listing of any security on two or more different exchanges.

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Dual-class ownership is a type of stock structure in which a company issues different classes of stock, each with different privileges.

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A company has dual-class stock if it has more than one type of stock and the different classes have varying voting rights, dividend payments, or other characteristics.

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Due diligence is the careful, thorough evaluation of a potential investment, whether on a corporate or individual level.

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Dun & Bradstreet provides information about businesses through a global commercial database.  

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A DUNS number (DUNS stands for Data Universal Numbering System) identifies a company.  

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A duopoly is a form of oligopoly occurring when two companies (or countries) control all or most of the market for a product or service.

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DuPont analysis examines the return on equity (ROE) analyzing profit margin, total asset turnover, and financial leverage. It was created by the DuPont Corporation in the 1920s.

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The DuPont identity breaks down return on equity (ROE) into its components -- profit margin, total asset turnover, and financial leverage -- so that each one can be examined in depth.

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Durable goods are a category of tangible (physical) products that last three years or longer. Typically, these goods are a bit more expensive because they tend to last for long periods of time. Durabl

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A bond’s duration is a measure of the bond’s sensitivity to interest rate changes. Duration may also be thought of as a measurement of interest rate risk.  Many new bond investors confuse

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Duress is pressure that one person or entity puts on another person to do something that he or she would normally not do.

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A Dutch auction is a method for pricing shares (often in an initial public offering) whereby the price of the shares offered is lowered until there are enough bids to sell all shares. All the shares a

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In the tax and import/export world, a duty (or customs duty) is money collected under a tariff.  

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In the mortgage business, a dwarf is a group of mortgage-backed securities that mature in fewer than 15 years. The Federal National Mortgage Association (FNMA or Fannie Mae) issues dwarves.

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Dynamic asset allocation is an investment strategy whereby an investor makes long-term investments in certain asset classes or securities and periodically buys and sells those securities in order to k

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