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  2. Protective option - Wikipedia

    en.wikipedia.org/wiki/Protective_option

    A protective option or married option is a financial transaction in which the holder of securities buys a type of financial options contract known as a "call" or a "put" against stock that they own or are shorting. The buyer of a protective option pays compensation, or "premium", for this transaction, which can limit losses on their stock position.

  3. Stock option return - Wikipedia

    en.wikipedia.org/wiki/Stock_option_return

    The married put (also known as a protective put) is a bullish strategy and consists of the purchase of a long stock and a long put option. The married put has limited downside risk provided by the purchased put option and a potential return which is infinite. Calculations for the Married Put Strategy are: Net Debit = Stock Price + Put Ask Price

  4. Balance sheet - Wikipedia

    en.wikipedia.org/wiki/Balance_sheet

    A balance sheet is often described as a "snapshot of a company's financial condition". [1] It is the summary of each and every financial statement of an organization. Of the four basic financial statements, the balance sheet is the only statement which applies to a single point in time of a business's calendar year. [2]

  5. Business model canvas - Wikipedia

    en.wikipedia.org/wiki/Business_Model_Canvas

    The business model canvas is a strategic management template that is used for developing new business models and documenting existing ones. [2] [3] It offers a visual chart with elements describing a firm's or product's value proposition, [4] infrastructure, customers, and finances, [1] assisting businesses to align their activities by illustrating potential trade-offs.

  6. Plug (accounting) - Wikipedia

    en.wikipedia.org/wiki/Plug_(accounting)

    Accounting malpractice at the US Defense Department was investigated in 2013 by Reuters. [4] At the Defense Finance and Accounting Service (DFAS) superiors ordered accountants to make unsubstantiated change actions and enter false numbers. [5]

  7. Options strategy - Wikipedia

    en.wikipedia.org/wiki/Options_strategy

    For example, a 40-50 January 2010 box consists of: Long a January 2010 40-strike call; Short a January 2010 50-strike call; Long a January 2010 50-strike put; Short a January 2010 40-strike put; A box spread position has a constant payoff at exercise equal to the difference in strike values. Thus, the 40-50 box example above is worth 10 at ...

  8. Statement balance vs. current balance: What’s the difference?

    www.aol.com/finance/statement-balance-vs-current...

    Pay the current balance: This covers your statement balance plus any charges you’ve made since the end of the billing cycle. It will bring your balance to $0, which is good, but not necessary to ...

  9. Provision (accounting) - Wikipedia

    en.wikipedia.org/wiki/Provision_(accounting)

    In financial accounting under International Financial Reporting Standards (IFRS), a provision is an account that records a present liability of an entity. The recording of the liability in the entity's balance sheet is matched to an appropriate expense account on the entity's income statement. In U.S.