Business Glossary
FIBO-grounded terms, business concepts they name, and the datasets that physically represent them.
Assignment of an executed quantity to a specific account, often after a block execution is split among multiple funds.
A document produced by an investment analyst containing a rating, price target, and qualitative assessment of a security or issuer.
Named calendar that defines which dates are business days for a particular venue or jurisdiction.
A specific date on the Gregorian calendar, optionally annotated with whether it is a business day or holiday in a given calendar.
Amount of money held in a cash account on a given date, in a particular currency.
Cash payment per share distributed by a company to its shareholders.
An organized system for grouping things by shared properties (e.g., GICS for industries, NAICS for economic activity).
A specific category within a classification scheme (e.g., the GICS sector 'Financials' or industry group 'Banks').
An observed instance where a fund violated a mandate rule, with detection date, severity, value, and resolution status.
An event affecting holders of an instrument — dividend, split, merger, spinoff, rights issue.
A nation-state or recognized political territory in which legal entities are domiciled and instruments are issued or listed.
An assessment of credit quality assigned to an issuer or instrument by a rating agency.
An ordered set of rating categories used by a rating agency (e.g., S&P's AAA→D, Moody's Aaa→C).
A unit of monetary value issued by a sovereign or supranational authority and used to denominate transactions, holdings, and prices.
A recorded audio capture of a conversation between a firm representative and a client or counterparty, used for compliance and dispute resolution.
A contractual obligation in which the issuer borrows from holders and repays principal plus interest by maturity. Includes corporate bonds and sovereign bonds.
A recorded audio or video capture of a quarterly earnings call in which company management presents financial results and responds to analyst questions.
Assignment of a legal entity to a category in a classification scheme (e.g., a bank classified under the 'Financials' GICS sector).
An ownership share in a corporation, conferring residual claims on assets and (often) voting rights.
Aggregate position value of a fund along a given dimension (asset class, sector, country, currency, factor), reported as gross, net, long, and short.
Exchange rate between two currencies — how many units of the quote currency one unit of the base currency buys.
An account held at a custodian or broker that records cash and/or securities for a fund.
A tradable contract or asset of monetary value, including equities, bonds, derivatives, indices, and fund units.
A debt instrument whose coupon resets periodically based on a reference rate (e.g., SOFR + 150 bps).
An investment vehicle that pools investor capital and invests it under a defined strategy. Has its own legal entity, base currency, and inception date.
An investor's contribution of capital into a fund (subscription) or withdrawal from it (redemption), recorded as units issued or cancelled at the prevailing NAV.
A label assigned by an authority that uniquely refers to a thing (entity, instrument, account, etc.) within a given naming scheme.
A weighted basket of instruments tracked over time to represent a market or strategy.
An instrument that is a component of an index, with an associated weight effective over a date range.
A code under a recognized scheme (ISIN, CUSIP, SEDOL, FIGI, ticker) that uniquely identifies a financial instrument.
A reference interest rate published by an administrator (e.g., SOFR, SONIA, EURIBOR, ESTR) used to price floating-rate instruments and swaps.
The contractual instructions to a fund manager about what may be invested in, including allowed asset classes, benchmark, and concentration limits.
A party that contributes capital to a fund expecting financial return. Includes pensions, endowments, sovereigns, insurers, family offices, fund-of-funds, and high-net-worth individuals.
A row in the books of record posting cash to an account: trades, fees, dividends, interest, subscriptions, redemptions, FX.
An organization formed under the law that can hold assets, enter contracts, and bear obligations. Includes corporations, partnerships, governments, regulators, funds, and exchanges.
A standardized derivative traded on an exchange, such as a futures contract or listed option.
A relationship recording that an instrument is admitted to trading on a particular venue, with start and (optional) end dates.
A constraint embedded in a fund's investment mandate — concentration limits, ratings floors, leverage caps, restricted countries — to be monitored continuously.
Combination of two legal entities, typically with one acquiring the other, often involving an exchange of cash, stock, or both.
Total value of a fund's assets minus liabilities, expressed in its base currency. The basis on which subscriptions and redemptions price.
A bilaterally negotiated derivative traded directly between two counterparties (e.g., interest-rate swap, credit-default swap, FX forward).
An instruction to buy or sell a quantity of an instrument under specified conditions, submitted to a broker or venue.
An economic interest one legal entity holds in another, expressed as a percentage and effective over a date range.
Decomposition of return into contributions from allocation, selection, currency, and other factors.
Holding of an instrument in an account: a quantity, cost basis, market value, and unrealized P&L as of a date.
An observed price for an instrument at a point in time, possibly with bid/ask, volume, and OHLC for the period.
A document submitted to a regulatory authority by a reporting entity as required by applicable financial regulation.
Quantitative measure of risk (Value-at-Risk, duration, delta, beta, tracking error, etc.) computed for a position, account, or fund.
A function performed by a party in a relationship or process (e.g., issuer, broker, custodian, regulator).
Process and record of completing a trade by exchanging cash and securities. Tracks status (settled, failed, pending).
Action that changes the number of shares outstanding by a ratio without changing aggregate value (e.g., 2-for-1 doubles shares, halves price).
A booked transaction in an account: a quantity of an instrument bought or sold at a price, with associated economics and a settlement date.
A fill against an order — quantity executed at a price on a particular venue, possibly via a broker.
A platform on which financial instruments are traded — exchange, multilateral trading facility, OTC market, or systematic internalizer.
Implied volatility of options on an underlying as a function of strike and expiry.
Set of interest rates for a single currency at different tenors, used to discount cash flows and price fixed income.