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C
 
AP
Accounts Payables

An accounting entry that represents an entity's obligation to pay off a short-term debt to its creditors. The accounts payable entry is found on a balance sheet under the heading current liabilities.

Accounts Payables (AP) is also known as Creditors or as 'payables'

Source: www.investopedia.com
 
 
C
Closing Price

Abbreviation of 'closing price'

See Closing Price (CLS)

Source: N/A
 
 
C%VR
52W Price Volatility

This figure represents the stock price along its 52Week High & 52W Low volatility range.
Stocks trading at a C%VR of between 0-10% represents stocks trading at their 52Week Highs
Stocks trading at C%VR of 90-100 represents stocks trading at their 52Week Lows

Source: 52Week Daily Closing Prices
 
 
CAGR
Compound Annual Growth Rate

The year-over-year growth rate of an investment over a specified period of time. The compound annual growth rate is calculated by taking the nth root of the total percentage growth rate, where n is the number of years in the period being considered.

Source: www.investopedia.com
 
 
Cash & Sec ps
Cash & Securities Per Share

Cash & Securities / NOSH

Source: Latest Company Audited Balance Sheet
 
 
CASH / REV DAYS
CASH / REVENUE DAYS

(CASH / REVENUE) X 365

Source: Company Annual Report
 
 
CASH / TC DAYS
CASH / TOTAL COST DAYS

(CASH / (REVENUE - NET PROFIT)) X 365

Source: Company Annual Report
 
 
Cash Flow
Cash Flow Statement

Cash flows are classified into:

Operational cash flows: Cash received or expended as a result of the company's internal business activities. It includes cash earnings plus changes to working capital. Over the medium term this must be net positive if the company is to remain solvent.

Investment cash flows: Cash received from the sale of long-life assets, or spent on capital expenditure (investments, acquisitions and long-life assets).

Financing cash flows: Cash received from the issue of debt and equity, or paid out as dividends, share repurchases or debt repayments

Source: C101 lecture notes
 
 
CASH RATIO
Cash Ratio

Cash, Bank & Securities / Current Liabilities

Source: Latest Company Audited Balance Sheet
 
 
Cash Sec/Rev ps
Cash & Securities / Revenue Per Share

Cash & Securities per share / Revenue per share

Source: Latest Company Audited Balance Sheet and Profit & Loss Statements
 
 
CASH/NAV%
Cash / Net Asset Value %

(Cash / Total Shareholders Funds) x 100

Source: Audited Balance Sheet
 
 
CASH/R DAYS
Cash / Revenue in Days

(Cash / Revenue) x 365

Source: Audited Balance Sheet & Profit & Loss Statement
 
 
CASH/TL%
Cash / Total Liabilities %

(Cash / Total Liabilities) x 100

Source: Audited Balance Sheet
 
 
CE
Chief Executive

Chief Exeuctive Officer

Source: Latest Audited Annual Report
 
 
CHG
Change

Abbreviation for 'change'

Source: N/A
 
 
CHG PTS
Change Points

Abbreviation for 'change points'

Source: N/A
 
 
CI
Composite Index

Kuala Lumpur Composite Index an Index started in 1986, consisting of 30 main board companies. The Index is currently owned and maintained by Bursa Malaysia Bhd

Source: N/A
 
 
CI WTG
Composite Index Weightage

Closing Stock Price x NOSH / Total Market Value of CI

Source: N/A
 
 
CLS
Closing Price

The final price at which a security is traded on a given trading day. The closing price represents the most up-to-date valuation of a security until trading commences again on the next trading day.

Source: www.investopedia.com
 
 
Company Options

Company Options - securities issued by a company, which bind it to issue shares to the option-holder at a certain price (and at a certain time) if the holder chooses to take up those shares.

See ESOS and Warrants

Source: www.premiumdata.net
 
 
CPS
Cash Per Share

Cash & Securities / NOSH

See Cash & Sec ps or Cash & Securities Per Share

Source: Latest Company Audited Balance Sheet
 
 
CREDIT DAYS OUTSTANDING
Credit Days Outstanding

(Total Trade Debtors / Total Sales) x 365

Source: Latest Company Audited Profit & Loss Statement & Balance Sheet
 
 
Creditors

See Accounts Payables (AP)

Source: N/A
 
 
CU P/E or CU PE
Current P/E

Current Close Price / ( Audited FYE Earning (Net Profit)/Latest NOSH)

Source: Latest Annual Report
 
 
CULS
Convertible Unsecured Loan Stock

CULS are convertible unsecured loan stocks. A loan stock is a security issued by a company for a loan made to it by investors. CULS combine certain advantages of bonds (which are loans securities) with the option of converting into ordinary shares. The bond characteristics of CULS are they pay investors a fixed rate of interest to the holder at specific dates, usually bi-annually, as spelt out in the CULS agreeement and the undertaking to repay the principal sum on its maturity in the case of the redeemable loan stocks. The equity part of CULS materialises when they are converted into shares and the investor can enjoy possibilities of capital appreciation. Upon conversion into shares, the Number of Shares Outstanding (NOSH) is increased.

See RCULS and ICULS

Source: Institute of Bankers Malaysia
 
 
CURRENT
Current Ratio

Current Assets / Current Liabilities

Source: Latest Company Audited Profit & Loss Statement
 
 
CY
Calendar Year

Abbreviation for 'calendar year'

Source: N/A
 
 
CY P/E or CY PE
Calendar Year P/E

Calendar Year End Price / Financial Year End Earnings (Audited)

Source: Annual Report
 
 
CY Vol ('000)
Cumulative Calendar Year Volume represented in thousands

Cumulative Volume from 1st January till 31st December

Source: Daily Volume
 
 
DIVIDEND TIMES COVER
Dividend Times Cover

Net Profit / Dividend Payout

Source: Audited Profit & Loss Accounts
 
 
FCF
Free Cash Flow

Free Cash Flow = Cashflow from Operating Activities + Cashflow from Investing Activities

Source: Latest Company Audited Cashflow Statement
 
 
Financing Cash Flow
Cash Flow from Financing Activities

Financing Cash Flow: Cash received from the issue of debt and equity, or paid out as dividends, share repurchases or debt repayments.

Financing activities include the inflow of cash from investors such as banks and shareholders, as well as the outflow of cash to shareholders as dividends as the company generates income. Examples:
(+) Sale of the company's stock
(+) Borrowings - Proceeds from issuing short-term or long-term debt
(-) Payments of dividends
(-) Payments for repurchase of company shares
(-) Repayment of debt principal, including capital leases

Source: C101 lecture notes
 
 
ICULS
Irredeemable Convertible Unsecured Loan Stock

A type of security that can be used to purchase underlying common shares. It is similar to a warrant except that it is subject to the conversion ratio. In essence, an ICULS provides the benefits of a bond until it is converted to an equity. If the loan stocks are irredeemable, the holder must convert the ICULS into shares on maturity (normally after four or five years) at a predetermined conversion ratio and conversion price. Upon conversion into shares, the Number of Shares Outstanding (NOSH) is increased.

See CULS and RCULS

Source: www.investopedia.com
 
 
INTEREST TIMES COVER
Interest Times Cover

Net Profit / Interest (Expense) or Income

Source: Latest Audited Profit & Loss
 
 
Investing Cash Flow
Cash Flow from Investing Activities

Investing Cash Flows:
Cash received from the sale of long-life assets, or spent on capital expenditure (investments, acquisitions and long-life assets).
Examples of Investing Activities are:
(-) Purchase of an asset (assets can be land, building, equipment, marketable securities, etc.)
(+) Sale of an asset
(+) Dividends received

Source: C101 lecture notes
 
 
NFCPS
Net Free Cash Per Share

Cash - Total Liabilities / No of Shares

Source: N/A
 
 
Operating Cash Flow
Cash Flow from Operating Activities

Operating Cash Flow: Cash received or expended as a result of the company's internal business activities. It includes cash earnings plus changes to working capital. Over the medium term this must be net positive if the company is to remain solvent.

Cash Flow from Operating Activities include the production, sales and delivery of the company's product as well as collecting payment from its customers. Examples:
(+) Receipts from the sale of goods or services
(-) Payments to suppliers for goods and services
(-) Payments to employees
(-) Interest payments
(-) Income Taxes
Items which are added back to cash flows from operations generally include:
(+) Depreciation (loss of tangible asset value over time)
(+) Deferred tax
(+) Amortization (loss of intangible asset value over time)

Source: C101 lecture notes
 
 
RCCPS
RCCPS

RCCPS stands for Redeemable Convertible Cumulative Preference Shares (Singapore)

Source: www.acronymfinder.com
 
 
RCULS
Redeemable Convertible Unsecured Loan Stock

A type of security that can be used to purchase underlying common shares. It is similar to a warrant except that it is subject to the conversion ratio. In essence, an RCULS provides the benefits of a bond until it is converted to an equity. If the loan stocks are redeemable, then on maturity the holder can either convert the RCULS into shares or redeem the RCULS from the issuing company at their par value. Upon conversion into shares, the Number of Shares Outstanding (NOSH) is increased.

See CULS and ICULS

Source: www.investopedia.com
 
 
SWC
Shareholder Wealth Creation

Shareholder Wealth Creation is a direct result of effective management over the long term driving a good business or franchise. This should result in increasing Net Profit or Earnings Yield; an increase in Dividends or Retained Earnings and hence Net Worth; and eventually a Share Price Increase or a significant CAGR over the long run.

Source: Proprietary
 
 
Warrants

Warrants - Option-like securities that are traded on the equities market. Warrants are issued by approved financial institutions rather than granted by individuals operating through a derivatives exchange mechanism. They may be issued over company shares, indices, currencies or commodities. Generally-speaking, warrants have a much longer life-span than options.

See Company Options

Source: www.premiumdata.net
 


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