Vacancy rate is the ratio of rental units not rented versus the total number in the building, city, state, etc.

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Vagit Y. Alekperov is the founder of Russian oil giant Lukoil.

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Valuable papers insurance is a kind of property insurance that protects documents such as wills, share certificates, or other crucial paper items.

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VAT is the most common type of consumption tax and currently used in more than 160 countries, including each member of the EU. The notable exception to this rule is the US. 

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Value averaging is a strategy in which an investor places a variable dollar amount into a given investment (usually common stock) on a regular basis to ensure that the investment grows by a certain do

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The value chain is the process through which a company turns raw materials and other inputs into a finished product.

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A value network is a system that organizations, departments, operating units or people use to do work, buy or sell products, or create plans that benefit the entire organization.

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A value stock is a security that is trading at a lower price than expected given the performance of the company and key performance indicators of the stock itself.

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A value-added reseller (VAR) is an entity that adds features or services to a product and resells the combination as a package.

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The Vanguard Federal Money Market Fund, or VMFXX, is an investment fund offered through Vanguard that invests in U.S. government securities. As its main goal is to provide current income and preser

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The Vanguard Prime Money Market Fund, or VMMXX, is an investment fund offered through Vanguard that invests in U.S. government securities and foreign bonds. As its main goal is to provide current i

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A vanilla option refers to a normal option with no special features, terms, or conditions.

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Variability is the degree to which a data series deviates from its mean (or in the accounting world, how much a budgeted value differs from an actual value).

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A variable annuity is a contract sold by an insurance company. The contract provides the holder with future payments based on the performance of the contract's underlying securities. The insurer guara

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Variable costs are corporate expenses that vary in direct proportion to the quantity of output. Unlike fixed costs, which remain constant regardless of output, variable costs are a direct function

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A variable interest rate is an interest rate that can change from time to time.

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A variable life insurance policy allows the account holder to invest a portion of the premium paid for the policy.

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Variable universal life insurance is a type of life insurance policy that allows the account holder to invest a portion of the premium dollars. It is not the same as a variable life insurance polic

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A variable-rate certificate of deposit (CD) is a CD with an interest rate that can change.

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Variance is a statistical measure of how much a set of observations differ from each other. In accounting and financial analysis, variance also refers to how much an actual expense deviates from

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A vault receipt is a document that proves ownership of gold, silver or other precious metals stored elsewhere.

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A Veblen good is a good or service whose demand increases when its price increases. The term is named after economist Thorstein Veblen.

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The velocity of money is the average frequency with which a unit of money is spent in an economy.

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A vendor is a company or person that sells goods or services.

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Vendor financing is lending to a customer.

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A vendor note is a short-term loan to a customer.

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A Venn diagram is an illustration of common characteristics.

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Venture capital is money for new, young, and/or small businesses that typically have little or no access to capital markets.

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Venture capitalists provide funding (called venture capital) to start-up companies which they see as promising investments, but which otherwise are unable to obtain business loans. Venture capitalists

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Vertical equity is the concept of increasing tax rates on higher incomes. Vertical equity is similar to the concept of progressive taxes.

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Vertical integration describes a company's control over several or all of the production and/or distribution steps involved in the creation of its product or service.

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A vertical market is a niche market in which a company supplies goods or services to a very specific type of customer. Its goods or services do not have broad appeal or application.

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A vertical merger (also called vertical integration) is a merger between a manufacturer and a supplier. This is different from a horizontal merger between two companies that manufacture similar produc

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A vested interest is a right of ownership which is not dependent on something else.

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Vesting occurs when a financial instrument or account becomes wholly owned by an investor.

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A viager is a French method of real estate sale whereby the buyer makes a down payment and agrees to make a series of payments for the rest of the seller's life.

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A viatical settlement occurs when a person who is chronically or terminally ill sells his or her whole or universal life insurance policy to a third party that maintains the premium payments and recei

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In the insurance world, a viator is a terminally ill person who sells his or her life insurance policy.

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Vittorio Mincato was the former CEO of Italian oil and gas company Eni.

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Vladimir Illyic Ulyanov, also known as Vladimir Lenin, was the first leader of the Soviet Union and a key player in its October Revolution.

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The Volatility Index (VIX) is a contrarian sentiment indicator that helps to determine when there is too much optimism or fear in the market. When sentiment reaches one extreme or the other, the marke

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Volume represents the total number of securities traded during a certain period of time.

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Voodoo accounting refers to any accounting practices that artificially inflate the profits reported on a company's financial statements.

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Also called “Reaganomics,” voodoo economics is the nickname for the hallmark economic policy of Ronald Reagan, the 40th President of the United States (1981-1989), who was trying to stimul

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Voting shares are shares of stock that allow the owner to vote on company matters.

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A vulture fund is a pool of investor money that makes investments in securities from distressed issuers (usually bonds).

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