When corporate earnings per share (EPS) growth is accelerating or decelerating from the prior fiscal quarter or fiscal year. Earnings momentum typically coincides with accelerating revenues and/or expanding margins caused by increased sales, cost improvements or overall market expansion. Taobiz explains Earnings Momentum Because of the quarterly reporting system required by the SEC, most earnings momentum analysis will rely on quarterly data, as the smaller reporting period can highlight momentum more clearly if it exists. Investors are always on the lookout for positive earnings momentum, as it will usually propel a stock price higher over time, depending on how anticipated the momentum is. Earnings multiples (as in the P/E ratio) are the foundation for most stock prices, and if earnings are increasing at a faster clip than expected, then current multiples can quickly appear too low. As a result, investors will bid up the stock to reach a new level of equilibrium. On the other hand, if earnings momentum falls away, the price of the underlying stock may drop despite the fact that earnings as a whole are still increasing.
A basic, standardized swap contract created by the International Swaps and Derivatives Association in the late 1980s. The standard agreement identifies the two parties entering the transaction; describes the terms of the arrangement, such as payment, events of default and termination; and lays out all other legalities of the deal. By signing a master swap agreement, the two parties who wish to engage in a swap transaction simplify the process because the basic legal terms are already established and only the specific financial terms, such as rate and maturity, must be discussed. Signing a master swap agreement also makes it easier for the same parties to engage in additional transactions in the future because these can be based on the initial agreement.
A privatized online service that provides the public with the ability to quickly download valid EDGAR filings submitted to the Securities and Exchange Commission (SEC). The EDGAR PDS System has been operational since November 1998 and is operated by Keane Federal Systems, Inc. It enables subscribers to retrieve corporate filings such as registration statements and periodic reports in real time as they are submitted to the SEC. Taobiz explains EDGAR Public Dissemination Service (PDS) System The EDGAR PDS System is a useful tool for filing agents, document retrieval companies and SEC-regulated companies that need quick and affordable access to SEC filings. Investors use the public information to formulate investment decisions and conduct fundamental analysis.
A deduction from a taxpayer's taxable adjusted gross income that is made up of deductions for money spent on certain goods and services throughout the year. The specific deductions that are allowed are outlined by the Internal Revenue Service and include such expenses as mortgage interest, state and local taxes, gifts, and medical expenses. Usually, an itemized deduction is limited to a certain percentage of adjusted gross income. As an alternative to standard deduction, an itemized deduction requires taxpayers to keep track of each possible tax-reducing expense throughout the year. Individuals who frequently spend large amounts on medical care, state and local taxes, donations or other deductible expenses may be better off itemizing. However, tax law may set thresholds in spending that must be exceeded before the deductions can be made. For example, in the medical category, perhaps only expenses that exceed 7.5% of your adjusted gross income may be deducted. If you didn't spend at least that much, then none of your medical expenses will be deductible.
An options strategy in which an investor writes (sells) call options on the open market without owning the underlying security. This stands in contrast to a covered call strategy, where the investor owns the security shares that are eligible to be exercised under the options contract. This strategy is sometimes referred to as an "uncovered call" or a "short call". A naked call strategy is inherently risky, as there is limited upside potential and (theoretically) unlimited downside potential should the stock rise above the exercise price of the options that have been sold.As a result of the risk involved, only experienced investors who strongly believe that the price of the underlying stock will fall or remain flat should undertake this advanced strategy. The margin requirements are often very high for this strategy as well due to the propensity for open-ended losses, and the investor may be forced to purchase shares on the open market prior to expiration if margin thresholds are breached. The upside to the strategy is that the investor could receive income in the form of premiums without putting up a lot of initial capital.
A measurement of a company's operating profitability. It is equal to earnings before interest, tax, depreciation and amortization (EBITDA) divided by total revenue. Because EBITDA excludes depreciation and amortization, EBITDA margin can provide an investor with a cleaner view of a company's core profitability. Taobiz explains EBITDA Margin A firm with revenue totalling $125,000 and EBITDA of $15,000 would have an EBITDA margin of $15,000/$125,000 = 12%. The higher the EBITDA margin, the less operating expenses eat into a company's bottom line, leading to a more profitable operation.
A document published by the Internal Revenue Service (IRS) that provides guidance on determining the child tax credit that can be claimed and how to calculate the amount of earned income to report when applying for the Additional Child Tax Credit. IRS Publication 972 provides more specialized information pertaining to the child tax credits found in Form 1040 and Form 8812. IRS Publication 972 has a worksheet that helps determine if a child is eligible, and how much credit a taxpayer can take. The maximum amount that can be claimed for a qualifying child is $1,000, and must be claimed using Form 1040. Watch: Tax Deduction Vs. Tax Credit Taxpayers must have a qualifying child in order to be eligible for the child tax credit. A qualifying child is under the age of 17, is claimed as a dependent on the taxpayer's return and is a U.S. citizen, resident alien or national. More information on residency requirements can be found in IRS Publication 519.
Purchasing stock not because you desire it but because you are forced to do so. Taobiz explains Eating Stock Underwriters who can't find enough investors to purchase IPO shares are sometimes forced to eat stock. The underwriter is forced to purchase the shares that could not be sold to the public.
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