Capital expenditures (capex) are one of two types of expenses that are important in financial decision-making and analysis. Expenditures are the uses of a company's capital to fund its operations and decisions. Capital expenditures cover the...

The par value of preferred stock is the nominal or face value assigned to the stock by the issuing company, typically stated on the stock certificate. This value is generally set at the time of issuance and remains fixed. The par value of preferred...

The AEX Options Exchange, short for Amsterdam Exchange Options, is a prominent derivatives market located in the Netherlands. It is a subsidiary of Euronext N.V., one of Europe's leading stock exchange operators. AEX specializes in trading options...

Covered Bonds: This is an issue grade debt security that is secured by a mortgage on movable or immovable property. In exceptional cases, a secured bond may be backed by another company, bank, government or municipal guarantee. A secured bondholder...

Liquidity ratios are financial metrics used to assess a company's ability to meet its short-term obligations. The calculation of liquidity ratios involves comparing a company's liquid assets to its current liabilities. The most commonly used...

The Negative Volume Index (NVI) is a technical analysis indicator that helps investors and traders assess the strength and direction of a stock or market index based on volume data. The NVI was developed by Paul Dysart in the 1930s and focuses on the...

A prepaid expense is an accounting term referring to a payment made for goods or services that will be received or used in the future. These payments are considered assets on a company's balance sheet until they are utilized or consumed, at which...

An accrual bond is a type of fixed-income security that differs from traditional bonds in terms of interest payment timing. Unlike most bonds, which pay periodic interest (typically semi-annually or annually), accrual bonds do not make regular...

Consumer Price Index - An indicator that measures the change in the average price of goods and services over a period of time. The consumer price index or CPI is very important for understanding the value of a currency. If the consumer price index...

The S&P 500 index is calculated using a market capitalization-weighted methodology, which means that each company in the index is weighted according to its total market value. The formula for calculating the index is: