First In, First Out (FIFO) is an accounting method in which the assets bought or acquired first are thrown away first.
FIFO assumes that the remaining stock consists of items bought last.
An alternative to FIFO, LIFO is an accounting method in which assets acquired or acquired last are written off first.
Often in an inflationary market, the cost of goods sold using the FIFO method is attributed to lower old costs, resulting in a higher net income than using LIFO.
Arbitrageurs are investors who exploit market inefficiencies of any kind. They are necessary to ensure that inefficiencies between markets are smoothed out or kept to a minimum.
A beneficial owner is a person who enjoys the benefits of ownership, despite the fact that the ownership of the property is registered in a different name.
A central counterparty clearing house (CCP) is an organization, usually run by a large bank, that exists in European countries to facilitate the trading of derivatives and equities.
Delivered from ship (DES) was an Incoterm (an international commercial term) that applied to both inland and ocean shipping, and often to charter shipping.
Preliminary analysis in financial markets refers to the forecasting of various indicators, economic and financial, by evaluating past and present data and parameters.
Financial Information Exchange (FIX) is an information and data protocol used to distribute price and trade information to investment banks and broker-dealers.
A good delivery is understood as an unhindered transfer of ownership of a security from the seller to the buyer in compliance with all necessary requirements.
“Holding the market” refers to an illegal trading practice that attempts to support the price of a security after negative news has been published that would otherwise cause its price to fall.
A large trader is an investor or entity whose trades equal or exceed volume and market value thresholds set by the Securities and Exchange Commission (SEC).