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Search Results for:

Alpha (α)

Definitions

The excess return of an investment relative to the return of a benchmark index; often considered the active return on an investment; gauges the performance of an investment against ...

Alternative Investment Risk

Definitions

The risk of loss associated with investment in alternative investments or alternative investment vehicles.

Alternative Investment Vehicle (AIV)

Definitions

An investment structure created to facilitate one or more specific investments; typically, a fund is permitted to establish an alternative investment vehicle to accommodate the tax ...

Alternative Lender

Definitions

An individual, entity or organization that provides loans, lines of credit, or cash advances to others, outside of the traditional forms of credit offered by a commercial bank or c ...

Amenities

Definitions

A desirable or useful feature of a building or place, amenities look to provide comfort and convenience for tenants occupying the property; Amenities encompass additions that are i ...

American Institute of Certified Public Accountants (AICPA)

Definitions

A national trade association that represents certified public accountants in business and industry, public practice, government, and education.

Amortizing/Amortization

Definitions

The liquidation of a financial debt through regular periodic installment payments; for tax purposes, the periodic deduction of capitalized expenses.

Anchor Tenant

Definitions

The tenant that serves as the predominant draw to a commercial property, usually the largest tenant in a shopping center or retail development.

A-Note (Senior Debt/Loan)

Definitions

The highest tranche of an asset backed security (ABS) or other structured financial product; during bankruptcy, default, or other credit proceedings, an A note is senior to other n ...

Anti-Dilution Clause/Covenant/Provision

Definitions

An adjustment mechanism for preferred stock, options, or convertible securities that provides the holder the right to receive additional securities in the event of a future financi ...

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