Every term is defined twice: once the way a filing would put it, and once the way somebody would explain it to you across a table. The second one is usually the one that sticks.
Showing 23 terms
The Annual Information Statement on the income tax portal, listing the transactions the department already holds on record — share sales reported by your broker, dividends and interest received.
Read it before you file rather than after. A mismatch is the commonest trigger for a notice, and it is almost always clerical: an account you forgot about, or a corporate action recorded differently.
An order by a tax officer determining the income or liability of an assessee for a period, and raising a demand where the officer disagrees with the return.
The first rung of a long ladder. First-authority demands are frequently reduced on appeal, which is why large ones sit in contingent liabilities rather than as provisions.
Borrowing raised from overseas lenders or bond buyers in foreign currency, within the framework the Reserve Bank prescribes for who may borrow, from whom, for how long and at what all-in cost.
The headline coupon is not the cost. The cost is the coupon plus the hedge — and where it is unhedged, the cost is unknown until the rupee has moved.
Spending rising alongside income, raising the corpus needed to stop working.
Every ₹1 lakh of permanent annual spending adds about ₹28 lakh to your target.
The rate paid on borrowings raised during the period, as distinct from the average rate carried by the whole existing stock of borrowings.
The average is history and this is the forecast. When it sits above the average, the average will climb on its own as old paper matures and is replaced — without the company borrowing one extra rupee.
The DRHP section stating what the money raised will be used for.
“General corporate purposes” for a large share of proceeds is not a plan.
The ability to raise prices without losing enough volume to matter.
About the buyer’s position at the moment of paying, not product quality. Salt has it; a thali does not.
Adding to a winning position in decreasing size, with the stop raised so total risk stays capped.
The only structure in which a large position is also a safe one.
The smallest increment by which a security's price may move, typically 5 paise for most Indian equities.
It sets a floor on how tight a bid-ask spread can ever be. That floor bites hardest in low-priced stocks, where one tick is a meaningful percentage.
Directions from the Reserve Bank restricting a bank’s business, including how much any depositor may withdraw.
Not a verdict on your money — a weight limit on a bridge while it is inspected. The cap is normally raised in stages while a resolution is designed.
Tier 1 plus Tier 2 capital divided by risk-weighted assets — the regulatory ceiling on how much a lender may carry against its own capital.
The plate on the lorry door. All the borrowers and all the funding in the world do not raise it, so a book growing faster than capital has a dated appointment with a share issue.
The financial-year statement a broker produces listing every sale, split into short-term and long-term with the cost basis already computed.
Your primary source at filing time and usually a two-click download. Reconcile it against the AIS before you submit anything.
Current and savings account deposits as a share of a bank’s total deposits.
The cheapest money a bank can raise. Above 40% is a structural advantage.
Holding a large share of a portfolio in few positions or one theme.
It raises both the best and worst outcomes. Size it so several going wrong at once is survivable.
Consumer price inflation, published monthly; the RBI targets 4% with a 2–6% band.
Above the band the RBI raises rates, and that is the channel that reaches your portfolio. Consumer companies take a second hit through input costs they cannot always pass on.
How much of your available credit limit you are using.
One of the two factors that dominate a score. Closing an old card raises it and usually lowers the score.
A reduction in a credit rating, reflecting weakened ability to service debt.
Raises borrowing costs at exactly the moment the company can least afford them.
How much demand changes when price changes.
Low elasticity means you can raise prices and keep the customer. That is pricing power in one word.
An auditor’s paragraph drawing attention to a disclosed matter fundamental to understanding the accounts.
A clean opinion with a raised eyebrow. Going-concern language here is the starkest warning a public investor gets.
Changing surroundings and defaults so good behaviour needs less willpower.
Do not try to resist the sweets by the till. Take the other aisle.
The Indian accounting standard requiring operating leases to be recognised on the balance sheet.
It raised reported debt and EBITDA for retailers and airlines overnight, breaking comparisons across the transition year.
The price of borrowing stock through SLB, quoted in rupees per share for the tenure and published daily by the exchange.
Divide it by the share price to get the cost as a percentage of the position, then weigh that against the move you expect. India publishes no short interest report, so a fee that has moved from a few paise to several rupees is the clearest public evidence that borrowing demand has risen.
Yield on assets minus cost of funds — two rates, subtracted.
The measure a capital raise cannot flatter. Net interest margin rises when more of the book is funded by shareholders’ money; the spread, being a difference of two rates, cannot move for that reason.