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  2. PnL explained - Wikipedia

    en.wikipedia.org/wiki/PnL_Explained

    To calculate 'impact of prices' the formula is: Impact of prices = option delta × price move; so if the price moves $100 and the option's delta is 0.05% then the 'impact of prices' is $0.05. To generalize, then, for example to yield curves: Impact of prices = position sensitivity × move in the variable in question

  3. Mark-to-market accounting - Wikipedia

    en.wikipedia.org/wiki/Mark-to-market_accounting

    In theory, this price pressure should balance market prices to accurately represent the "fair value" of a particular asset. Purchasers of distressed assets should buy undervalued securities, thus increasing prices, allowing other Companies to consequently mark up their similar holdings. Also new in FAS 157 is the idea of nonperformance risk.

  4. Stock option expensing - Wikipedia

    en.wikipedia.org/wiki/Stock_option_expensing

    As an alternative to stock warrants, companies may compensate their employees with stock appreciation rights (SARs). A single SAR is a right to be paid the amount by which the market price of one share of stock increases after a period of time. In this context, "appreciation" means the amount by which a stock price increases after a time period.

  5. Rate of return - Wikipedia

    en.wikipedia.org/wiki/Rate_of_return

    In finance, return is a profit on an investment. [1] It comprises any change in value of the investment, and/or cash flows (or securities, or other investments) which the investor receives from that investment over a specified time period, such as interest payments, coupons, cash dividends and stock dividends.

  6. Return on investment - Wikipedia

    en.wikipedia.org/wiki/Return_on_investment

    Price–earnings ratio; Rate of profit; Rate of return (RoR), also known as 'rate of profit' or sometimes just 'return', is the ratio of money gained or lost (whether realized or unrealized) on an investment relative to the amount of money invested; Return on assets (RoA) Return on brand (ROB) Return on capital employed (ROCE) Return on capital ...

  7. Earnings per share - Wikipedia

    en.wikipedia.org/wiki/Earnings_per_share

    Earnings per share (EPS) is the monetary value of earnings per outstanding share of common stock for a company during a defined period of time. It is a key measure of corporate profitability, focusing on the interests of the company's owners (shareholders), [1] and is commonly used to price stocks.

  8. Get breaking Business News and the latest corporate happenings from AOL. From analysts' forecasts to crude oil updates to everything impacting the stock market, it can all be found here.

  9. Call option - Wikipedia

    en.wikipedia.org/wiki/Call_option

    The seller (or "writer") is obliged to sell the commodity or financial instrument to the buyer if the buyer so decides. This effectively gives the seller a short position in the given asset. The buyer pays a fee (called a premium) for this right. The term "call" comes from the fact that the owner has the right to "call the stock away" from the ...