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A corporate function, combining finance, marketing and communications, to provide investors with accurate information about a company’s performance and prospects.

A balance sheet liability reflecting payments received for work not yet performed. 

The dollar value of initial public offering (IPO) securities issued in accordance with a TSX or TSX Venture Exchange approved transaction. It is the stated prospectus price multiplied by “the number of securities issued under the IPO plus the over allotment”.

Balance sheet liability reflecting taxes due, but not yet paid. 

A closed-end fund that offers investors the ability to buy a security that represents a portfolio of investments with a specific investment strategy. These products use funds raised through a public offering to invest in a portfolio of securities, which are actively managed to create income streams for investors, typically through a combination of dividends, capital gains, interest payments, and in some cases, income from derivative investment strategies. These funds are not directly related to an operating business. Some examples are: funds of income funds, senior loan funds, mortgage-backed security funds, and commodity funds.

The number of debt instruments traded on one side of the transaction for a specified period multiplied by the face value of the debt instrument.

Initial investment capital necessary for starting a business. Investment capital usually consists of inventory, equipment, pre-opening expenses and leaseholds.

A stock purchased from a company that has maintained a record of stable earnings and continuous dividend payments through periods of economic downturn.

A specialist in the investment industry paid by fee to provide advice and research to investors with large accounts.

Balance sheet liability reflecting expenses shown on the income statement that haven’t actually been paid.