Letter Q Vocabulary Flashcards
The time frame during which certain criteria must be met for eligibility purposes.
Qualification Period
Tax-free withdrawals made from certain types of retirement accounts, provided specific conditions are met.
Qualified Distribution
Dividend payments subject to lower tax rates, typically from shares held for a specified period in U.S. companies or qualifying foreign entities.
Qualified Dividend
A large institutional investor that meets specific SEC criteria for purchasing securities not registered for sale to the general public.
Qualified Institutional Buyer (QIB)
An auditor’s statement suggesting that financial statements are fairly presented, except for a specific issue.
Qualified Opinion
A retirement plan meeting IRS requirements and thus eligible for tax benefits.
Qualified Plan
An IRS-approved retirement savings plan that offers tax advantages to both employers and employees.
Qualified Retirement Plan
Criteria used by lenders to determine a borrower’s eligibility for a loan.
Qualifying Ratio
The assessment of non-numerical factors, such as management quality or industry cycles.
Qualitative Analysis
The assessment based on numerical and statistical evaluation.
Quantitative Analysis
Reduced prices offered to buyers for purchasing in bulk.
Quantity Discounts
A financial report issued by a company every three months, detailing its performance and operations.
Quarterly Report
An obligation imposed by law to prevent unjust enrichment, even when no contract exists.
Quasi-Contract
A corporation backed by a private entity but serving a public purpose or function.
Quasi-Public Corporation
Assets that can be quickly converted to cash, including cash, marketable securities, and receivables.
Quick Assets
A liquidity metric calculated as (cash + marketable securities + accounts receivable) divided by current liabilities.
Quick Ratio
A span of time following an IPO during which the company is limited in its public communications about its stock.
Quiet Period
An arrangement where an insurer cedes a fixed percentage of risks and premiums to a reinsurer.
Quota Share Reinsurance
A reference price or a statement of the current price of a security or commodity.
Quotation
The latest trading price of a security provided by a market.
Quote
The most recent price at which a security traded.
Quoted Price
