Balance sheet liability reflecting expenses shown on the income statement that haven’t actually been paid.
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Deferred Income Tax
Balance sheet liability reflecting taxes due, but not yet paid.
Deferred Load
Sales charge paid when selling a mutual fund (a.k.a. back-end load).
Deferred Revenue
A balance sheet liability reflecting payments received for work not yet performed.
Commodities
Products used for commerce that are traded on a separate, authorized commodities exchange. Commodities include agricultural products and natural resources such as timber, oil and metals. Commodities are the basis for futures contracts traded on these exchanges.
Common Shares or Common Stock
Securities that represent part ownership in a company and generally carry voting privileges. Common shareholders may be paid dividends, but only after preferred shareholders are paid. Common shareholders are last in line after creditors, debt holders and preferred shareholders to claim any of a company’s assets in the event of liquidation.
Common Stock
Shares of a publicly held corporation, usually includes voting rights. Common stock has lower priority in event of liquidation than preferred shares.
Complete Fill
When an order trades all of its specified volume.
Conference Call
A multi-party telephone call hosted by a company, primarily for analysts, shortly after making an earnings announcement.
Consensus Estimate or Rating
The average of analysts individual earnings forecasts or buy/sell ratings.