Auditor Independence
One of the generally accepted auditing standards, also included in the International Standards on Auditing. The term means that the certified public accountant (auditor) must not be biased and must remain neutral—whether toward the client or any other party—when performing the audit function.
Financial Investment
The process of deploying capital into financial wealth-generating instruments (such as stocks, bonds, and others), rather than investing in wealth itself (real assets). It is also known as personal investment.
Crisis / Instability
One of the terms used to describe the global financial crisis, among many other terms circulated in economic circles: turmoil, recession, downturn, stagflation
Cash Dividends
These are profits distributed by a company to its shareholders in cash, according to specific schedules, which may be quarterly, semi-annual, or annual.
In-kind dividends
Paid using assets instead of cash
Capital Gains/Losses
These are the gains (losses) resulting from the price differences in the sale and purchase of securities.
Treasury Bills
Short-term government securities issued by the state and sold at a discount in weekly auctions by the Ministry of Finance, as they do not bear an interest rate.
Lowest Price
The lowest price recorded for the security during a specific period.
Stress testing
For the purposes of the Investment Funds Regulations, this refers to the preparation of stress testing models and methods for analyzing hypothetical scenarios of the risks faced by the fund, the fund manager’s policy for dealing with them, and sensitivity analysis to measure the level of volatility in the prices of investment fund units in […]
Trading Volumes
Trading volumes refer to the total number of shares or contracts traded during a session. They serve as a supportive tool for price analysis, given that price movement is paramount in technical analysis, and trading volumes are key indicators that confirm price action.