Financie Glossary

• Current assets: set of accounts of a company's assets that anticipate its conversion into cash within less than a year. They are usually constituted by box and banks, accounts receivable, inventories, etc.
• Fixed assets: permanent assets that are typically required for carrying out the usual turn of a company. They are usually constituted by machinery, equipment, buildings, land, etc.
• Financial assets: assets that generate financial returns.
• Intangible assets: intangible, type such as patent assets.
• Ad valóren: tariff established as a percentage of the value of the invoice for the goods.
• Depreciation: Partial or full payment of the principal of a loan.
• Linear depreciation: depreciation in which each method is deducted a fixed amount of the obligation.
• Regression analysis: statistical method for estimating the behavior of a variable based on the record of other variables.
• Sensitivity analysis: simulations of scenarios through which seeks to observe the changes in the model results based on variations of your main variables.
• Anti-dumping: Legal action to protect domestic markets from unfair competition from abroad, for the use of prices that do not cover production costs.
• Annuity: Stream regular funds and the same amount during a certain number of periods.
• Financial leverage: Ratio of total debt to total assets. Proportion of the total assets has been financed with loans.
• Exchange rate appreciation: movement toward the low exchange rate expressed as a number of national currency per unit of foreign currency.Also known as exchange rate revaluation.
• Tariff: Tariff of tax that a tax on the import or export of goods and services.
• Arbitration: Process by which can be very short term gains for the simultaneous existence of different prices for the same product, in the same or in different markets.