Thursday, December 11, 2014

Financial terminologies

Mostly, we all are confused because of some financial terminologies. Here are a few to resolve them. 

Tranche


A portion or instalment, especially, of a loan or share issue.
  1. One part or division of a larger unit, as of an asset pool or investment.
  2. A group of securities that share a certain characteristic and form part of a larger offering.
  3. Any part, division, or installment.

"Tranche" is the French word for "slice".

A piece, portion or slice of a deal or structured financing. This portion is one of some securities that are offered at the same time but have different risks, rewards and maturities. Tranche is a term often used to describe a specific class of bonds within an offering wherein each tranche offers varying degrees of risk to the investor.
For example, you might need cash flows in the short term and another investor could have a need for cash flows in the long term but not right now. To take advantage of this selling situation, an investment bank could split some security or asset into different parts so that you receive the early cash flows of a mortgage and the other investor has the right to receive the latter cash flows.

LIKE-FOR-LIKE or LFL

Like for like or LFL is a comparison of this year's situation to last year's in a particular company, taking into consideration only those activities that were in effect during both time periods. Like-for-like is a method of valuation that attempts to exclude any effects of expansion, acquisition & merger or any other event that artificially enlarge a company's sales or net worth.
This method is often use to forecast the same for current year if all the conditions are similar...


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