A profit distribution preference whereby profits, either from operations, sale, or refinance, are distributed to one class of equity before another until a certain rate of ret ...

A unit of change in an exchange rate of a currency pair; also known as “percentage in point”.  

The risk of a decline in the value of a security or an investment portfolio excluding a downturn in the market.

A geographic area containing the customers of a particular firm or group of firms for specific goods or services; encompasses 50 to 80 percent of a store's customers; the area ...

Typically refers to first-generation space that is available for lease.

The major tenant in a building, or the major or anchor tenant in a shopping center.

The market in which the reporting entity normally would enter into a transaction to sell the asset or to transfer the liability; the market in which the reporting entity normally e ...

Total income minus total expenses.  

A legal entity to create a series of investments between two investors.  It creates the infrastructure under which the investors can continue to invest without having to negot ...

A certain transaction between a retirement plan and a disqualified person that is prohibited by law; two general types of transactions are prohibited: transactions with parties in ...