There are 24 names in this directory beginning with the letter R.
Rate of Return
The gain or loss of an investment over a specified period of time, expressed as a percentage of the original investment cost.
Relative size, expressed as the number of times one quantity is contained in another. For example, the ratio of assets to liabilities of a company having total assets of $200,000 and liabilities of $150,000 would be $200,000 / $150,000 = 1.33
Real Estate Investment Trust (REIT)
A security that is traded like a stock on the major exchanges and invests primarily in real estate.
When a company changes its capital structure by exchanging preferred stock for bonds to reduce taxes or to avoid or emerge from a bankruptcy.
The repayment of a debt security or preferred stock, either for par value at maturity or for a premium before maturity.
Rescheduling of payments due. This usually resulting in smaller payments over a longer period of time.
When your employer deducts too much money from your paycheck, the government owes you that money back. When they pay it, it is called a refund.
The agent named in the articles of incorporation. The agent will receive service of process on the corporation and other important documents. The agent must be named in the articles of incorporation.
The office named in the articles of incorporation. The registered office must be where the registered agent is located, and need not be the principal office or place of business of the corporation.
A tax that takes a smaller percentage from those with high income than from those with lower income.
Required Minimum Distribution (RMD)
The legally required minimum annual amount that must be distributed from a retirement account to an IRA holder or qualified plan participant.
A resolution is a formal decision of the corporation that has been adopted by either the shareholders or the board of directors.
Cumulative net incomes of a corporation less losses and dividend distributions to shareholders, profits not distributed.
Money that a company receives from the sale of goods and services, before expenses and taxes.
A loan used to turn home equity into tax-free cash payments to the homeowner, or borrower, usually to fund retirement needs.
The unaudited review of financial statements of a business or organization by an independent accountant for the purpose of determining the plausibility of the information reported on. A review includes making inquiries concerning financial, operating and contractual information, applying analytical procedures and having discussions with appropriate officials of the enterprise.
Review Engagement Report
The accountant's report that prefaces unaudited financial statements and provides negative assurance that the financial information conforms to generally accepted accounting principles.
An investor's ability to handle declines in the value of his or her investment portfolio.
A type of Individual Retirement Account (IRA) in which contributions are nondeductible. Earnings in a Roth IRA grow tax-deferred and distributions are tax-free if you have owned the account for five years and are at least age 59½.