{"text_format":"1","workbook":"xlsx","n_sheets":3,"sheets":["ArticleMaker","FACTS","StartDoc"],"not_rendered":{"charts":0,"images":0,"macros":1,"external_links":0,"defined_names":20,"comments":0,"pivot_tables":0},"unopened":[],"bounds":{"document_bytes":16777216,"sheet_cells":100000,"rows_first":2000,"rows_last":500,"rows_between":2000,"halvings":0,"cell_chars":16384,"cell_head_chars":4096},"cells_cut":0,"cells_raw":0,"read":"whole","date_system":"1900"}

{"sheet":"ArticleMaker","index":0,"n_rows":0,"n_cols":0,"rows_kept":0,"cut":false,"hidden":false,"merged":[]}

{"sheet":"FACTS","index":1,"n_rows":45,"n_cols":2,"rows_kept":45,"cut":false,"hidden":false,"merged":[]}
["DEFINE: Abandonment: Controlling party giving up rights to property voluntarily.","Yahoo Financial Glossary. Top News Archive - Yahoo! Finance. N.p., n.d. Web. 19 Nov. 2010. <http://biz.yahoo.com/f/g/>."]
["DEFINE: Abandonment option: The option of terminating an investment earlier than originally planned.","Yahoo Financial Glossary. Top News Archive - Yahoo! Finance. N.p., n.d. Web. 19 Nov. 2010. <http://biz.yahoo.com/f/g/>."]
["DEFINE: ABC agreement: A contract between an employee and a brokerage firm outlining the rights of the firm purchasing an NYSE membership for that employee.","Yahoo Financial Glossary. Top News Archive - Yahoo! Finance. N.p., n.d. Web. 19 Nov. 2010. <http://biz.yahoo.com/f/g/>."]
["DEFINE: Ability to pay: Refers to the borrower's ability to make interest and principal payments on debts. See: Fixed charge coverage ratio. In context of municipal bonds, refers to the issuer's present and future ability to create sufficient tax revenue to fulfill its contractual obligations, accounting for municipal income and property values. In context of taxation, notion that tax rates should be determined according to income or wealth.","Yahoo Financial Glossary. Top News Archive - Yahoo! Finance. N.p., n.d. Web. 19 Nov. 2010. <http://biz.yahoo.com/f/g/>."]
["DEFINE: Abnormal returns: The component of the return that is not due to systematic influences (market-wide influences). In other words, abnormal returns are above those predicted by the market movement alone. Related: excess returns.","Yahoo Financial Glossary. Top News Archive - Yahoo! Finance. N.p., n.d. Web. 19 Nov. 2010. <http://biz.yahoo.com/f/g/>."]
["DEFINE: Absolute priority: Rule in bankruptcy proceedings requiring senior creditors to be paid in full before junior creditors receive any payment.","Yahoo Financial Glossary. Top News Archive - Yahoo! Finance. N.p., n.d. Web. 19 Nov. 2010. <http://biz.yahoo.com/f/g/>."]
["DEFINE: Absorbed: Used in context of general equities. Securities are \"absorbed\" as long as there are corresponding orders to buy and sell. The market has reached the absorption point when further assimilation is impossible without an adjustment in price.","Yahoo Financial Glossary. Top News Archive - Yahoo! Finance. N.p., n.d. Web. 19 Nov. 2010. <http://biz.yahoo.com/f/g/>."]
["DEFINE: Abusive tax shelter: A limited partnership that the IRS judges to be claiming tax deductions illegally.","Yahoo Financial Glossary. Top News Archive - Yahoo! Finance. N.p., n.d. Web. 19 Nov. 2010. <http://biz.yahoo.com/f/g/>."]
["DEFINE: Accelerated cost recovery system (ACRS): Schedule of depreciation rates allowed for tax purposes.","Yahoo Financial Glossary. Top News Archive - Yahoo! Finance. N.p., n.d. Web. 19 Nov. 2010. <http://biz.yahoo.com/f/g/>."]
["DEFINE: Acceleration clause: A contract stating that the unpaid balance becomes due and payable if specific actions transpire, such as failure to make interests payments on time.","Yahoo Financial Glossary. Top News Archive - Yahoo! Finance. N.p., n.d. Web. 19 Nov. 2010. <http://biz.yahoo.com/f/g/>."]
["DEFINE: Accelerated depreciation: Any depreciation method that produces larger deductions for depreciation in the early years of a asset's life. Accelerated cost recovery system (ACRS), which is a depreciation schedule allowed for tax purposes, is one such example.","Yahoo Financial Glossary. Top News Archive - Yahoo! Finance. N.p., n.d. Web. 19 Nov. 2010. <http://biz.yahoo.com/f/g/>."]
["DEFINE: Acceptance: Contractual agreement instigated when the drawee of a time draft \"accepts\" the draft by writing the word \"accepted\" thereon. The drawee assumes responsibility as the acceptor and for payment at maturity. See: Letter of credit and banker's acceptance.","Yahoo Financial Glossary. Top News Archive - Yahoo! Finance. N.p., n.d. Web. 19 Nov. 2010. <http://biz.yahoo.com/f/g/>."]
["DEFINE: Accommodative monetary policy: Federal Reserve System policy to increase the amount of money available to banks for lending. See: Monetary policy.","Yahoo Financial Glossary. Top News Archive - Yahoo! Finance. N.p., n.d. Web. 19 Nov. 2010. <http://biz.yahoo.com/f/g/>."]
["DEFINE: Account: In the context of bookkeeping, refers to the ledger pages upon which various assets, liabilities, income, and expenses are represented. In the context of investment banking, refers to the status of securities sold and owned or the relationship between parties to an underwriting syndicate. In the context of securities, the relationship between a client and a broker/dealer firm allowing the firm's employee to be the client's buying and selling agent. See: Account executive; account statement.","Yahoo Financial Glossary. Top News Archive - Yahoo! Finance. N.p., n.d. Web. 19 Nov. 2010. <http://biz.yahoo.com/f/g/>."]
["DEFINE: Account balance: Credits minus debits at the end of a reporting period.","Yahoo Financial Glossary. Top News Archive - Yahoo! Finance. N.p., n.d. Web. 19 Nov. 2010. <http://biz.yahoo.com/f/g/>."]
["DEFINE: Account executive: The brokerage firm employee who handles stock orders for clients. See: Broker.","Yahoo Financial Glossary. Top News Archive - Yahoo! Finance. N.p., n.d. Web. 19 Nov. 2010. <http://biz.yahoo.com/f/g/>."]
["DEFINE: Account reconciliation: The reviewing and adjusting of the balance in a personal checkbook to match your bank statement.","Yahoo Financial Glossary. Top News Archive - Yahoo! Finance. N.p., n.d. Web. 19 Nov. 2010. <http://biz.yahoo.com/f/g/>."]
["DEFINE: Account statement: In the context of banking, refers to a summary of all balances.","Yahoo Financial Glossary. Top News Archive - Yahoo! Finance. N.p., n.d. Web. 19 Nov. 2010. <http://biz.yahoo.com/f/g/>."]
["DEFINE: In the context of securities, a summary of all transactions and positions (long and short) between a broker/dealer and a client. See also: Option agreement.","Yahoo Financial Glossary. Top News Archive - Yahoo! Finance. N.p., n.d. Web. 19 Nov. 2010. <http://biz.yahoo.com/f/g/>."]
["DEFINE: Accountant's opinion: A signed statement from an independent public accountant after examination of a firm's records and accounts. The opinion may be unqualified or qualified. See: Qualified opinion.","Yahoo Financial Glossary. Top News Archive - Yahoo! Finance. N.p., n.d. Web. 19 Nov. 2010. <http://biz.yahoo.com/f/g/>."]
["DEFINE: Accounting earnings: Earnings of a firm as reported on its income statement.","Yahoo Financial Glossary. Top News Archive - Yahoo! Finance. N.p., n.d. Web. 19 Nov. 2010. <http://biz.yahoo.com/f/g/>."]
["DEFINE: Accounting exposure: The change in the value of a firm's foreign currency-denominated accounts due to a change in exchange rates.","Yahoo Financial Glossary. Top News Archive - Yahoo! Finance. N.p., n.d. Web. 19 Nov. 2010. <http://biz.yahoo.com/f/g/>."]
["DEFINE: Accounting insolvency: Total liabilities exceed total assets. A firm with a negative net worth is insolvent on the books.","Yahoo Financial Glossary. Top News Archive - Yahoo! Finance. N.p., n.d. Web. 19 Nov. 2010. <http://biz.yahoo.com/f/g/>."]
["DEFINE: Accounting liquidity: The ease and quickness with which assets can be converted to cash.","Yahoo Financial Glossary. Top News Archive - Yahoo! Finance. N.p., n.d. Web. 19 Nov. 2010. <http://biz.yahoo.com/f/g/>."]
["DEFINE: Accounts payable: Money owed to suppliers.","Yahoo Financial Glossary. Top News Archive - Yahoo! Finance. N.p., n.d. Web. 19 Nov. 2010. <http://biz.yahoo.com/f/g/>."]
["DEFINE: Accounts receivable: Money owed by customers.","Yahoo Financial Glossary. Top News Archive - Yahoo! Finance. N.p., n.d. Web. 19 Nov. 2010. <http://biz.yahoo.com/f/g/>."]
["DEFINE: Accounts receivable financing: A short-term financing method in which accounts receivable are collateral for cash advances. See: Factoring.","Yahoo Financial Glossary. Top News Archive - Yahoo! Finance. N.p., n.d. Web. 19 Nov. 2010. <http://biz.yahoo.com/f/g/>."]
["DEFINE: Accounts receivable turnover: The ratio of net credit sales to average accounts receivable, which is a measure of how quickly customers pay their bills.","Yahoo Financial Glossary. Top News Archive - Yahoo! Finance. N.p., n.d. Web. 19 Nov. 2010. <http://biz.yahoo.com/f/g/>."]
["DEFINE: Accredited investor: Refers to a wealthy investor (net worth $7 million or annual income >200,000) who does not count to the maximum of 35 people allowed to invest in a private limited partnership.","Yahoo Financial Glossary. Top News Archive - Yahoo! Finance. N.p., n.d. Web. 19 Nov. 2010. <http://biz.yahoo.com/f/g/>."]
["DEFINE: Accretion (of a discount): In portfolio accounting, a straight-line accumulation of capital gains on a discount bond in anticipation of receipt of par at maturity.","Yahoo Financial Glossary. Top News Archive - Yahoo! Finance. N.p., n.d. Web. 19 Nov. 2010. <http://biz.yahoo.com/f/g/>."]
["DEFINE: Accrual basis: In the context of accounting, practice in which expenses and income are accounted for as if they are earned or incurred, whether or not they have been received or paid. Antithesis of cash basis accounting.","Yahoo Financial Glossary. Top News Archive - Yahoo! Finance. N.p., n.d. Web. 19 Nov. 2010. <http://biz.yahoo.com/f/g/>."]
["DEFINE: Accrual bond: A bond on which interest accrues but is not paid to the investor during the time of accrual. The amount of accrued interest is added to the remaining principal of the bond and is paid at maturity.","Yahoo Financial Glossary. Top News Archive - Yahoo! Finance. N.p., n.d. Web. 19 Nov. 2010. <http://biz.yahoo.com/f/g/>."]
["DEFINE: Accrued benefits: The pension benefits earned by an employee accourding to the years of the employee's service.","Yahoo Financial Glossary. Top News Archive - Yahoo! Finance. N.p., n.d. Web. 19 Nov. 2010. <http://biz.yahoo.com/f/g/>."]
["DEFINE: Accrued interest: Applies mainly to convertible securities. Interest that has accumulated between the most recent payment and the sale of a bond or other fixed-income security. At the time of sale, the buyer pays the seller the bond's price plus \"accrued interest,\" calculated by multiplying the coupon rate by the fraction of the coupon period that has elapsed since the last payment. (If a bondholder receives $40 in coupon payments per bond semiannually and sells the bond one-quarter of the way into the coupon period, the buyer pays the seller $10 as the latter's proportion of interest earned.)","Yahoo Financial Glossary. Top News Archive - Yahoo! Finance. N.p., n.d. Web. 19 Nov. 2010. <http://biz.yahoo.com/f/g/>."]
["DEFINE: Accrued market discount: The rise in the market value of a discount bond as it approaches maturity (when it is redeemable at par) and not because of falling market interest rates.","Yahoo Financial Glossary. Top News Archive - Yahoo! Finance. N.p., n.d. Web. 19 Nov. 2010. <http://biz.yahoo.com/f/g/>."]
["DEFINE: Accumulate: Broker/analyst recommendation that could mean slightly different things depending on the broker/analyst. In general, it means to increase the number of shares of a particular security over the near term, but not to liquidate other parts of the portfolio to buy a security that might skyrocket. A buy recommendation, but not an urgent buy.","Yahoo Financial Glossary. Top News Archive - Yahoo! Finance. N.p., n.d. Web. 19 Nov. 2010. <http://biz.yahoo.com/f/g/>."]
["DEFINE: Accumulated Benefit Obligation (ABO): An approximate measure of the liability of a pension plan in the event of a termination at the date the calculation is performed. Related: Projected benefit obligation.","Yahoo Financial Glossary. Top News Archive - Yahoo! Finance. N.p., n.d. Web. 19 Nov. 2010. <http://biz.yahoo.com/f/g/>."]
["DEFINE: Accumulated dividend: A dividend that has reached its due date, but is not paid out. See: Cumulative preferred stock.","Yahoo Financial Glossary. Top News Archive - Yahoo! Finance. N.p., n.d. Web. 19 Nov. 2010. <http://biz.yahoo.com/f/g/>."]
["DEFINE: Accumulated profits tax: A tax on earnings kept in a firm to prevent the higher personal income tax rate that would obtain if profits were paid out as dividends to the owners.","Yahoo Financial Glossary. Top News Archive - Yahoo! Finance. N.p., n.d. Web. 19 Nov. 2010. <http://biz.yahoo.com/f/g/>."]
["DEFINE: Accumulation: In the context of corporate finance, refers to profits that are added to the capital base of the company rather than paid out as dividends. See: Accumulated profits tax. In the context of investments, refers to the purchase by an institutional broker of a large number of shares over a period of time in order to avoid pushing the price of that share up. In the context of mutual funds, refers to the regular investing of a fixed amount while reinvesting dividends and capital gains.","Yahoo Financial Glossary. Top News Archive - Yahoo! Finance. N.p., n.d. Web. 19 Nov. 2010. <http://biz.yahoo.com/f/g/>."]
["DEFINE: Accumulation area: A price range within which a buyer accumulates shares of a stock. See: On-balance volume and distribution area.","Yahoo Financial Glossary. Top News Archive - Yahoo! Finance. N.p., n.d. Web. 19 Nov. 2010. <http://biz.yahoo.com/f/g/>."]
["DEFINE: Acid test ratio: Also called the quick ratio, the ratio of current assets minus inventories, accruals, and prepaid items to current liabilities.","Yahoo Financial Glossary. Top News Archive - Yahoo! Finance. N.p., n.d. Web. 19 Nov. 2010. <http://biz.yahoo.com/f/g/>."]
["DEFINE: Acquired surplus: The surplus acquired when a company is purchased in a pooling of interests combination, i.e. the net worth not considered to be capital stock.","Yahoo Financial Glossary. Top News Archive - Yahoo! Finance. N.p., n.d. Web. 19 Nov. 2010. <http://biz.yahoo.com/f/g/>."]
["DEFINE: Acquiree: A firm that is being acquired.","Yahoo Financial Glossary. Top News Archive - Yahoo! Finance. N.p., n.d. Web. 19 Nov. 2010. <http://biz.yahoo.com/f/g/>."]
["DEFINE: Acquirer: A firm or individual that is acquiring something.","Yahoo Financial Glossary. Top News Archive - Yahoo! Finance. N.p., n.d. Web. 19 Nov. 2010. <http://biz.yahoo.com/f/g/>."]

{"sheet":"StartDoc","index":2,"n_rows":0,"n_cols":0,"rows_kept":0,"cut":false,"hidden":false,"merged":[]}