TAILIEUCHUNG - Dictionary of Finantial and Business Terms part 13

Reoffering yield In a purchase and sale, the yield to maturity at which the underwriter offers to sell the bonds to investors. Reopen an issue The Treasury, when it wants to sell additional securities, will occasionally sell more of an existing issue (reopen it) rather than offer a new issue. Reorganization Creating a plan to restructure a debtor's business and restore its financial health. Replacement cost Cost to replace a firm's assets. Replacement cycle The frequency with which an asset is replaced by an equivalent asset. Replacement value Current cost of replacing the firm's assets. Replacement-chain problem Idea that future replacement decisions. | 121 Dictionary of Finantial and Business Terms Lico Reis - Consultoria L nguas licoreis@ Rental lease See full-service lease. Reoffering yield In a purchase and sale the yield to maturity at which the underwriter offers to sell the bonds to investors. Reopen an issue The Treasury when it wants to sell additional securities will occasionally sell more of an existing issue reopen it rather than offer a new issue. Reorganization Creating a plan to restructure a debtor s business and restore its financial health. Replacement cost Cost to replace a firm s assets. Replacement cycle The frequency with which an asset is replaced by an equivalent asset. Replacement value Current cost of replacing the firm s assets. Replacement-chain problem Idea that future replacement decisions must be taken into account in selecting among projects. Replicating portfolio A portfolio constructed to match an index or benchmark. Repo A agreement in which one party sells a security to another party and agrees to repurchase it on a specified date for a specified price. See repurchase agreement. Reported factor The pool factor as reported by the bond buyer for a given amortization period. Reporting currency The currency in which the parent firm prepares its own financial statements that is . dollars for a . company. Reproducible assets A tangible asset with physical properties that can be reproduced such as a building or machinery. Repurchase agreement An agreement with a commitment by the seller dealer to buy a security back from the purchaser customer at a specified price at a designated future date. Also called a repo it represents a collateralized short-term loan where the collateral may be a Treasury security money market instrument federal agency security or mortgage-backed security. From the purchaser customer perspective the deal is reported as a reverse Repo. Repurchase of stock Device to pay cash to firm s shareholders that provides more preferable tax treatment for .

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