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Glossary: Terms Starting with "U" (302)
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U.S. Agency for International Development (USAID)— The U.S. Agency for International Development (USAID) is an independent agency of the United States government that provides foreign aid to
U.S. Department of Health and Human Services (HHS)— The U.S. Department of Health and Human Services (HHS) is a cabinet department of the United States government with the primary mission of
U.S. Department of Housing and Urban Development (HUD)— The U.S. Department of Housing and Urban Development (HUD) is a cabinet-level department of the United States government responsible for
U.S. Department of Veterans Affairs— The U.S. Department of Veterans Affairs (VA) is a federal agency that provides medical, financial, and other benefits to veterans and their
U.S. Dollar Index (USDX)— The U.S. Dollar Index (USDX) is a measure of the value of the U.S. dollar relative to a basket of six other currencies.
U.S. House Financial Services Committee— The U.S. House Financial Services Committee is a standing committee of the United States House of Representatives.
U.S. Savings Bond Adjustment— A U.S. Savings Bond Adjustment is an increase or decrease in the interest rate paid on U.S. Savings Bonds.
U.S. Savings Bonds— A U.S. savings bond is a debt security issued by the United States government.
U.S. Treasury— The U.S. Treasury is the federal government's fiscal agent.
U.S.-Mexico Trade Agreement— The U.S.-Mexico Trade Agreement (USMCA) is a free trade agreement between the United States, Mexico, and Canada.
U-6 (Unemployment) Rate— The U-6 unemployment rate is a measure of unemployment that includes people who are unemployed, people who are marginally attached to the
Uberrimae Fidei Contract— Uberrimae fidei contract is a legal term that refers to a contract in which one party is under a duty to disclose all material facts to the
UBS— UBS is a Swiss multinational investment bank and financial services company headquartered in Zurich.
UCC-1 Statement— A UCC-1 statement, also known as a UCC financing statement, is a legal document that is filed with the secretary of state in the state where
UCLA Anderson School of Management— The UCLA Anderson School of Management is a private business school located in Los Angeles, California.
UDAAP— UDAAP stands for Unfair, Deceptive, or Abusive Acts or Practices.
Ugandan Shilling UGX— UGX is the three-letter currency code representing the currency of Uganda which is commonly known as the shilling.
Ukrainian Hryvnia UAH— UAH is the three-letter currency code representing the currency of Ukraine which is commonly known as the hryvnia.
Ulcer Index (UI)— The Ulcer Index (UI) is a measure of downside risk in a portfolio.
Ultima— Ultima is a financial technology company that provides a platform for businesses to manage their finances.
Ultimate Mortality Table— An ultimate mortality table is a table that shows the probability of death for a person at each age.
Ultimate Net Loss— The ultimate net loss is the amount of money that a company has lost after all of its assets have been sold and all of its debts have been
Ultimate Oscillator— The Ultimate Oscillator (UO) is a momentum indicator that was developed by Bill Williams.
Ultimogeniture— Ultimogeniture is the practice of passing on the family estate to the youngest son.
Ultra ETF— An Ultra ETF is a type of exchange-traded fund (ETF) that seeks to provide leveraged exposure to an underlying index.
Ultra Vires Acts— Ultra vires is a Latin phrase that means "beyond the powers." In the context of business law, it refers to an act that a corporation takes
Ultrafast Trading— Ultrafast trading is a type of high-frequency trading (HFT) that uses sophisticated computer algorithms to execute trades in milliseconds.
Ultra-High Net-Worth Individual (UHNWI)— An ultra-high net-worth individual (UHNWI) is a person with a net worth of at least $30 million.
Ultra-Short Bond Fund— An ultra-short bond fund is a type of bond fund that invests in bonds with maturities of one year or less.
Umbrella Insurance Policy— An umbrella insurance policy is an extra layer of liability coverage that goes beyond what is typically provided by your homeowners, auto
Umbrella Personal Liability Policy— An umbrella personal liability policy is an insurance policy that provides additional liability coverage over and above what is already
Umpire Clause— An umpire clause is a provision in a contract that allows a third party to resolve disputes between the parties to the contract.
UN Principles for Responsible Investment (PRI)— The UN Principles for Responsible Investment (PRI) are a set of six principles that aim to encourage investors to incorporate environmental
Unadjusted Basis— The unadjusted basis of an asset is its original cost, plus any capital improvements made to it, minus any depreciation that has been
Unaffiliated Investments— Unaffiliated investments are investments that are not made by or through a financial institution.
Unallocated Loss Adjustment Expenses (ULAE)— Unallocated loss adjustment expenses (ULAE) are costs incurred by an insurance company in the settlement of claims that cannot be directly
Unamortized Bond Discount— An unamortized bond discount is the difference between the face value of a bond and its issue price.
Unamortized Bond Premium— Unamortized bond premium is the portion of the bond premium that has not yet been amortized.
Unappropriated Retained Earnings— Unappropriated retained earnings are the portion of a company's retained earnings that has not been allocated for a specific purpose.
Unauthorized Insurer— An unauthorized insurer is an entity that is not licensed to sell insurance in a particular state.
Unbanked— The unbanked are people who do not have a bank account.
Unbiased Predictor— An unbiased predictor is a statistical model that does not systematically over- or under-estimate the value of the variable it is trying to
Unbundled Life Insurance Policy— An unbundled life insurance policy is a type of life insurance policy that allows you to choose the specific features and benefits that you
Unbundling— Unbundling is the process of separating a single product or service into its component parts.
UNC Kenan-Flagler Business School— The University of North Carolina at Chapel Hill's Kenan-Flagler Business School is a public business school located in Chapel Hill, North
Unchanged— Paragraph 1
Unclaimed Funds— Unclaimed funds are money or property that has been held by a financial institution for a period of time and the owner cannot be located.
Uncle Block (Cryptocurrency)— An uncle block (also known as an orphaned block) is a block that is mined on the Bitcoin blockchain but is not added to the main chain.
Uncle Point— The uncle point is a place where a trader has had enough pain or draw-down and decides that the trade is no longer working and throws in the
Uncle Sam— Uncle Sam is a colloquial term for the United States government.
Uncollected Funds: Explanation, Benefits and Examples— Uncollected funds are funds that have been received by a company but have not yet been deposited into its bank account.
Unconditional Probability: Overview and Examples— Unconditional probability is the probability of an event occurring, regardless of any other factors.
Unconsolidated Subsidiaries— An unconsolidated subsidiary is a company that is controlled by another company, but is not included in the parent company's financial
Unconstrained Investing— Unconstrained investing is an investment strategy that does not adhere to any specific rules or guidelines.
Unconventional Cash Flow— Unconventional cash flow is a term used to describe cash flows that are not generated from a company's core business operations.
Unconventional Oil— Unconventional oil is a type of petroleum that is found in difficult-to-access locations, such as deep underground or in remote areas.
Uncovered Interest Arbitrage— Uncovered interest arbitrage (UIA) is a strategy used by investors to profit from the difference in interest rates between two countries.
Uncovered Interest Rate Parity (UIP)— Uncovered interest rate parity (UIP) is a theory in international finance that states that the difference in interest rates between two
Uncovered Option— An uncovered option is a financial contract in which the writer does not have the underlying asset.
Undated Issue— An undated issue is a type of debt security that does not have a specific maturity date.
Under Reporting— Underreporting is a serious issue that can have a significant impact on both individuals and businesses.
Underapplied Overhead— Underapplied overhead is a type of manufacturing cost that is greater than the amount of overhead that has been allocated to production.
Underbanked— Underbanked is a term used to describe people who do not have access to traditional banking services.
Undercapitalization— Undercapitalization is a situation in which a company does not have enough money to meet its financial obligations.
Undercast— Undercasting is a term used in the insurance industry to describe the practice of setting insurance premiums too low.
Underconsumption— Underconsumption is a situation in which consumers do not spend enough money to keep the economy running smoothly.
Underemployment— Underemployment is a situation where people are working part-time but would like to work full-time.
Underemployment Equilibrium— Underemployment equilibrium is a situation in which the number of people who are willing and able to work is greater than the number of jobs
Underfunded Pension Plan— An underfunded pension plan is a pension plan in which the present value of the plan's liabilities exceeds the present value of its assets.
Underground Economy— The underground economy, also known as the shadow economy, black market, or informal economy, is the part of a country's economy that is not
Underinsurance— Underinsurance occurs when you have purchased an insurance policy that does not cover your total financial risk.
Underinsured Motorist Coverage— Underinsured Motorist Coverage (UMC) is an optional type of car insurance that protects you and your passengers if you are injured in an
Underinsured Motorist Coverage Limits Trigger— The underinsured motorist coverage limits trigger is the amount of insurance coverage that the other driver must have in order for your
Underinsured Motorist Endorsement— An underinsured motorist endorsement is an insurance policy that provides additional coverage for bodily injury or property damage costs if
Underinvestment Problem— The underinvestment problem is a situation in which a firm does not invest enough in new projects, even though the expected return on those
Underlying— The underlying of an option is the asset that the option is based on.
Underlying Asset— An underlying asset is a security, commodity, or other asset that is the subject of a derivative contract.
Underlying Debt— Underlying debt is the debt that is secured by an asset.
Underlying Mortality Assumption— The underlying mortality assumption is a key input into the valuation of life insurance products.
Underlying Option Security— The underlying option security is the security that is the subject of the option contract.
Underlying Profit— Underlying profit is a measure of a company's profitability that excludes certain one-time or non-recurring items.
Underlying Retention— Underlying Retention is a measure of the percentage of a company's revenue that is retained after paying all operating expenses.
Underlying Security— When trading derivatives, the underlying security is the stock, commodity, future, or currency that underlies the derivative.
Underpayment Penalty— An underpayment penalty is a fee charged by the Internal Revenue Service (IRS) when a taxpayer does not pay enough taxes throughout the
Underperform— Underperformance is a term used to describe an investment that has not met or exceeded the expectations of its investors.
Underpricing— Underpricing is the act of selling a security at a price that is lower than its fair value.
Understanding Business Expenses and Which Are Tax Deductible— Business expenses are the costs incurred in running a business.
Understanding Tail Risk and the Odds of Portfolio Losses— Tail risk is the risk of extreme losses in a portfolio.
Undersubscribed— Undersubscribed is a term used to describe a financial instrument that has not been fully subscribed.
Undertakings Collective Investment in Transferable Securities (UCITS)— Undertakings for Collective Investment in Transferable Securities (UCITS)
Undervalued— Undervalued is a term used to describe a security that is trading at a price below its intrinsic value.
Underwater— When used in options trading the term underwater refers to an option that is out-of-the-money.
Underwater Mortgage— An underwater mortgage is a home loan in which the outstanding balance on the loan is greater than the current value of the property.
Underweight— Underweight is a term used to describe a portfolio that is not allocated enough money to a particular asset class or security.
Underwithholding— Underwithholding occurs when an employee does not have enough taxes withheld from their paycheck.
Underwriter— An underwriter is a financial institution or individual that agrees to purchase a new issue of securities from an issuer, and then resells
Underwriter Syndicate— An underwriter syndicate is a group of underwriters who agree to share the risk of underwriting a new security issue.
Underwriters Laboratories (UL)— Underwriters Laboratories (UL) is an independent, not-for-profit organization that has been testing products for safety since 1894\.
Underwriting— Underwriting is the process of evaluating and accepting or rejecting potential insurance risks.
Underwriting Agreements— An underwriting agreement is a contract between an underwriter and an issuer of securities.
Underwriting Capacity— Underwriting capacity is the maximum amount of risk that an insurance company can take on.
Underwriting Cycle— The underwriting cycle is the process by which an insurance company evaluates and accepts or rejects an insurance application.
Underwriting Expenses: What They are, How They Work— Underwriting expenses are the costs incurred by an insurance company in the process of underwriting a policy.
Underwriting Fees in Insurance: Meaning and Examples— Underwriting fees are charged by insurance companies to cover the costs of evaluating and accepting risks.
Underwriting Group— An underwriting group is a group of underwriters who work together to underwrite a particular insurance policy.
Underwriting Income: What it is, How it Works— Underwriting income is the profit that an insurance company makes from its underwriting activities.
Underwriting Spread— The underwriting spread is the difference between the price that an underwriter pays for a security and the price at which it is sold to the
Underwriting Standards: Meaning, Overview, Example— Underwriting standards are the criteria that an insurance company uses to determine whether or not to issue a policy.
Undisclosed Reserves— Undisclosed reserves are assets that a company has but does not report on its balance sheet.
Undivided Account— An undivided account is a type of bank account that is owned by multiple people.
Undivided Profit— Undivided profit is the amount of profit that has not been distributed to shareholders.
Undue Influence— Undue influence is a type of fraud in which someone uses their position of power or trust to persuade another person to make a decision that
Unearned Discount— An unearned discount is a type of revenue that a company has received but has not yet earned.
Unearned Income— Unearned income is income that is received without providing any goods or services in return.
Unearned Interest— Unearned interest is interest that has been credited to an account but has not yet been earned.
Unearned Premium— Unearned premium is the portion of the premium paid by an insurance policyholder that is not yet earned by the insurance company.
Unearned Revenue— Unearned revenue is a liability account that represents the amount of revenue that a company has received but not yet earned.
Uneconomic Growth— Uneconomic growth is a term used to describe economic growth that does not create enough jobs or improve the standard of living for the
Unemployment— Unemployment is a situation in which people are without jobs.
Unemployment Claim: Meaning, COVID-19, FAQs— An unemployment claim is a request for unemployment benefits filed by an individual who has lost their job through no fault of their own.
Unemployment Compensation Amendments of 1992— The Unemployment Compensation Amendments of 1992 (UCA) were a series of changes to the United States unemployment insurance system that were
Unemployment Compensation: Definition, Requirements, and Example— Unemployment compensation is a government program that provides financial assistance to people who have lost their jobs through no fault of
Unemployment Income— Unemployment income is a type of government assistance that is available to people who are out of work.
Unemployment Insurance (UI): How It Works, Requirements, and Funding— Unemployment Insurance (UI) is a federal program that provides temporary financial assistance to workers who lose their jobs through no
Unemployment Rate— The unemployment rate is a measure of the proportion of the labour force that is unemployed.
Unencumbered Assets: Overview of Free and Clear Assets— Unencumbered assets are assets that are not subject to any liens or other financial obligations.
Unfair Claims Practice— Unfair Claims Practices are deceptive or misleading acts or practices that are intended to mislead or deceive claimants or other parties in
Unfair Trade Practice: Definition, Deceptive Methods and Examples— An unfair trade practice is a business practice that is considered to be deceptive, misleading, or otherwise unfair to consumers.
Unfavorable Variance: Definition, Types, Causes, and Example— In accounting, a variance is the difference between the actual and budgeted amounts.
Unfiltered Data— Used to present one data feed from the exchange as being pure, unfiltered, compared to other data feeds.
Unfunded Pension Plan: What it is, How it Works— An unfunded pension plan is a pension plan that does not have enough money to pay all of its promised benefits.
Unicorn— A unicorn is a private company with a valuation of over $1 billion.
Unified Managed Account (UMA): Definition and Investment Types— A unified managed account (UMA) is a type of investment account that combines multiple investment types into one account.
Unified Managed Household Account (UMHA)— A Unified Managed Household Account (UMHA) is a type of financial account that allows you to manage all of your finances in one place.
Unified Payment Interface (UPI)— The Unified Payments Interface (UPI) is an instant real-time payment system developed by the National Payments Corporation of India (NPCI)
Unified Tax Credit— The unified tax credit is a tax credit that is available to taxpayers who have children.
Uniform Bank Performance Report (UBPR)— The Uniform Bank Performance Report (UBPR) is a report that is required by the Federal Deposit Insurance Corporation (FDIC) for all banks
Uniform Bill of Lading— A Uniform Bill of Lading (UBL) is a standard electronic document that is used to facilitate the exchange of information related to the
Uniform Commercial Code (UCC)— The Uniform Commercial Code (UCC) is a set of laws that govern commercial transactions in the United States.
Uniform Consumer Credit Code (UCCC)— The Uniform Consumer Credit Code (UCCC) is a model law that has been adopted by over 20 states in the United States.
Uniform Distribution— In finance, a uniform distribution is a probability distribution that gives all outcomes within a certain range the same probability of
Uniform Gifts to Minors Ac (UGMA)— The Uniform Gifts to Minors Act (UGMA) is a state law that allows adults to make gifts of money or property to children under the age of
Uniform Individual Accident and Sickness Policy Provisions Act— The Uniform Individual Accident and Sickness Policy Provisions Act (UIPA) is a model law that was developed by the National Association of
Uniform Partnership Act (UPA)— The Uniform Partnership Act (UPA) is a model law that has been adopted by all 50 states in the United States.
Uniform Policy Provisions, Health Insurance— The Uniform Policy Provisions, Health Insurance (UPPH) are a set of standard contract provisions that apply to all health insurance policies
Uniform Premarital Agreement Act— The Uniform Premarital Agreement Act (UPAA) is a model law that has been adopted by many states in the United States.
Uniform Prudent Investor Act (UPIA)— The Uniform Prudent Investor Act (UPIA) is a model law that has been adopted by most states in the United States.
Uniform Rules for Demand Guarantees (URDG)— The Uniform Rules for Demand Guarantees (URDG) are a set of rules that govern the issuance, use, and enforcement of demand guarantees.
Uniform Securities Act— The Uniform Securities Act (USA) is a model law that has been adopted by most states in the United States.
Uniform Simultaneous Death Act— The Uniform Simultaneous Death Act (USDA) is a model law that has been adopted by most states in the United States.
Uniform Transfer Tax— The Uniform Transfer Tax (UTT) is a tax imposed on the transfer of property from one person to another.
Uniform Transfers to Minors Act (UTMA)— The Uniform Transfers to Minors Act (UTMA) is a law that allows adults to transfer money or other property to a minor without having to go
Unilateral Contracts— A unilateral contract is a legal contract that is formed when one party makes an offer and the other party accepts it without any further
Unilateral Transfer— A unilateral transfer is a transfer of money or other assets from one party to another without any direct compensation.
Uninsurable Peril— An uninsurable peril is a risk that an insurance company is unwilling or unable to insure.
Uninsurable Property— Uninsurable property is a type of property that is not covered by insurance.
Uninsurable Risk— Uninsurable risk is a risk that cannot be transferred to an insurance company.
Uninsured Certificate of Deposit— An uninsured certificate of deposit (CD) is a type of investment that is backed by the issuing bank, but not by the federal government.
Uninsured Motorist Coverage (UM)— Uninsured Motorist Coverage (UM) is a type of car insurance that provides financial protection if you are injured in an accident caused by a
Unintentional Tort— An unintentional tort is a civil wrong that occurs when someone unintentionally causes harm to another person or their property.
Unique Three River— The Unique Three Rivers is a financial term that refers to the three most important rivers in the world: the Nile, the Amazon, and the
Unisex Legislation— Unisex legislation is a term used to describe laws that do not discriminate based on gender.
Unissued Stock: What it is, How it Works— Unissued stock is a type of stock that has not yet been sold to the public.
Unit Benefit Formula— The unit benefit formula is a method of calculating the amount of pension that an employee will receive upon retirement.
Unit Cost— Unit cost is the cost of producing one unit of a product or service.
Unit Investment Trust (UIT)— A unit investment trust (UIT) is a type of investment fund that pools money from investors and invests in a portfolio of securities, such as
Unit Linked Insurance Plan (ULIP)— A Unit Linked Insurance Plan (ULIP) is a type of life insurance policy that combines life insurance with investment options.
Unit of Production— A unit of production is a measure of output that is used to track the efficiency of a production process.
Unit Sales— Unit sales is a measure of the number of individual units of a product that are sold.
Unit Trust (UT)— A unit trust (UT) is a type of collective investment scheme (CIS) that pools money from investors and invests it in a portfolio of assets
Unitary Thrift— A unitary thrift is a type of financial institution that is owned by a single entity.
United Arab Emirates Dirham AED— AED is the three-letter currency code representing the currency of the United Arab Emirates which is commonly known as the Dirham.
United Nations (UN)— The United Nations (UN) is an intergovernmental organization that was established on October 24, 1945, after the end of World War II to
United Nations Commission on International Trade Law (UNCITRAL)— The United Nations Commission on International Trade Law (UNCITRAL) is a permanent intergovernmental body established by the United Nations
United Nations Global Compact— The United Nations Global Compact (UNGC) is a voluntary initiative that encourages businesses to adopt sustainable and socially responsible
United States Agency for International Development (USAID)— The United States Agency for International Development (USAID) is an independent agency of the United States government that provides
United States Aircraft Insurance Group (USAIG)— The United States Aircraft Insurance Group (USAIG) is a consortium of 11 major U.S. insurance companies that provides aircraft insurance to
United States Department of Agriculture (USDA)— The United States Department of Agriculture (USDA) is an executive branch agency of the United States government responsible for developing
United States Dollar USD— USD is the three-letter currency code representing the currency of the United States of America which is commonly known as the dollar.
United States Government Life Insurance (USGLI)— United States Government Life Insurance (USGLI) was a program of life insurance offered by the United States government to military
United States Natural Gas Fund (UNG)— The United States Natural Gas Fund (UNG) is an exchange-traded fund (ETF) that tracks the price of natural gas futures contracts.
United States Treasury (UST)— The United States Treasury (UST) is the federal government's fiscal agent.
United States Treasury Money Mutual Funds— A United States Treasury Money Mutual Fund is a type of mutual fund that invests in U.S. Treasury securities.
United States V. The South-Eastern Underwriter Association— United States v. The South-Eastern Underwriter Association was a landmark 1944 Supreme Court case that established the principle of
Unitholder— A unitholder is an individual or entity that owns units in a unit trust.
Unitized Endowment Pool (UEP)— A unitized endowment pool (UEP) is a type of investment fund that is designed to provide a steady stream of income for its investors.
Unitized Fund— A unitized fund is a type of mutual fund that is made up of a pool of assets, such as stocks, bonds, and other investments.
Unitranche Debt— Unitranche debt is a type of loan that has a single interest rate and maturity date.
Units Per Transaction (UPT)— Units per transaction (UPT) is a measure of the number of units of a product or service that are sold in a single transaction.
Universal Banking— Universal banking is a term used to describe a financial institution that offers a wide range of financial services, including deposit
Universal Default— Universal default is a term used to describe a situation in which a borrower is unable to make payments on any of their debts.
Universal Healthcare Coverage— Paragraph 1
Universal Life Insurance— Universal life insurance is a type of permanent life insurance that provides both death benefits and cash value accumulation.
Universal Market Integrity Rules (UMIR)— The Universal Market Integrity Rules (UMIR) are a set of rules that are designed to improve the integrity of the financial markets.
Universe of Securities— The universe of securities is the entire market of tradable financial instruments.
University of Miami School of Business Administration— The University of Miami School of Business Administration is a business school located in Coral Gables, Florida.
Unlawful Loan— An unlawful loan is a loan that is made in violation of the law.
Unlevered Beta— Unlevered beta is a measure of a company's systematic risk, or its exposure to market-wide risk.
Unlevered Cost of Capital— The unlevered cost of capital is the cost of capital for a company that has no debt.
Unlevered Free Cash Flow (UFCF)— Unlevered free cash flow (UFCF) is a measure of a company's ability to generate cash flow from its operations.
Unlimited Liability— Unlimited liability is a legal concept that holds a person or company responsible for the full amount of a debt or obligation, regardless of
Unlimited Liability Corporation (ULC)— An unlimited liability corporation (ULC) is a type of business entity that is created by filing articles of incorporation with the state.
Unlimited Marital Deduction— The unlimited marital deduction is a provision in the United States tax code that allows married couples to pass assets to each other
Unlimited Risk— Unlimited risk is the potential for a loss that is not limited in size.
Unlimited Tax Bond— An unlimited tax bond is a type of municipal bond that is not subject to federal income tax.
Unlisted Security— An unlisted security is a security that is not listed on a stock exchange.
Unlisted Trading Privileges (UTP)— Unlisted trading privileges (UTP) are a type of trading that allows investors to trade shares of companies that are not listed on a stock
Unmatched Book— An unmatched book is a book of accounting entries that have not yet been matched with corresponding entries in another book.
Unofficial Strike— An unofficial strike is a work stoppage that is not authorized by a union.
Unpaid Dividend— An unpaid dividend is a dividend that has been declared by a company's board of directors but has not yet been paid to shareholders.
Unqualified Audit— An unqualified audit opinion, also known as a clean opinion, is a statement from an auditor that the financial statements of a company or
Unqualified Opinion— An unqualified opinion is a type of audit opinion that is issued when the auditor believes that the financial statements are presented
Unquoted Public Company— An unquoted public company is a company that is not listed on a stock exchange.
Unrealized Gain— An unrealized gain is the increase in the value of an asset that has not yet been sold.
Unrealized Loss— An unrealized loss is a loss that has not yet been realized.
Unrecaptured Section 1250 Gain— Unrecaptured Section 1250 Gain is the amount of gain on the sale of a Section 1250 property that is not taxed at the lower capital gains
Unrecorded Deed— An unrecorded deed is a legal document that transfers ownership of real property from one person to another.
Unregistered Shares— Unregistered shares are shares of stock that have not been registered with the Securities and Exchange Commission (SEC).
Unrelated Business Taxable Income (UBTI)— Unrelated Business Taxable Income (UBTI) is the amount of income that a tax-exempt organization earns from activities that are not related
Unrestricted Cash— Unrestricted cash is cash that a company has available to use for any purpose.
Unrestricted Net Assets— Unrestricted net assets are the portion of a nonprofit organization's net assets that are not restricted by donors or by law.
Unsatisfied Judgment Fund— An unsatisfied judgment fund is a fund that is created by a court order to collect money from a debtor who has been found liable in a
Unscheduled Property Floater— An unscheduled property floater is a type of insurance policy that provides coverage for damage to your home or other property that is not
Unsecured— An unsecured loan is a type of debt that is not backed by any collateral.
Unsecured Creditors— Unsecured creditors are creditors who do not have a lien on any specific asset of the debtor.
Unsecured Debt— Unsecured debt is a type of debt that is not backed by collateral.
Unsecured Loan— An unsecured loan is a type of loan that is not backed by collateral.
Unsecured Note— An unsecured note is a type of debt instrument that is not backed by any collateral.
Unskilled Labor— Unskilled labor is a term used to describe work that does not require a high level of skill or education.
Unsolicited Application— An unsolicited application is a loan application that is not initiated by the borrower.
Unsolicited Bid— An unsolicited bid is a bid that is made without being requested by the company or individual that is the subject of the bid.
Unsponsored ADR— An unsponsored American depositary receipt (ADR) is a security that represents shares of a foreign company that are held by a U.S. bank.
Unstated Interest Paid— Unstated interest paid is a type of interest that is not explicitly stated in a loan agreement.
Unsterilized Foreign Exchange Intervention— Unsterilized foreign exchange intervention is a monetary policy tool used by central banks to influence the exchange rate of their domestic
Unsubordinated Debt— Unsubordinated debt is a type of debt that does not have any priority over other types of debt in the event of a bankruptcy.
Unsubscribed— Unsubscribed is a term used in the financial industry to describe a customer who has canceled their subscription to a service or product.
Unsuitable Investment (Unsuitability)— An unsuitable investment is one that is not appropriate for the investor's financial situation, risk tolerance, or investment goals.
Unsystematic Risk— Unsystematic risk, also known as diversifiable risk or idiosyncratic risk, is the risk that is specific to a particular company or asset.
Unusual Item— An unusual item is a one-time expense or revenue that is not expected to occur again in the future.
Unweighted Index— An unweighted index is a type of financial index that does not take into account the size of the companies included in the index.
Unwind— In finance, unwinding refers to the process of closing out a position by selling or buying back the same assets that were originally
Up Volume— Up volume is a technical indicator that measures the number of shares traded during an uptrend.
Up/Down Gap Side-by-Side White Lines— Up/Down Gap Side-by-Side White Lines is a technical analysis tool used to identify potential reversals in the trend of a security.
Up-and-In Option— An up-and-in option is a type of call option that has a strike price that is higher than the current market price of the underlying asset.
Up-and-Out Option— An up-and-out option is a type of call option that expires if the underlying asset price reaches a certain level.
Up-Front Mortgage Insurance (UFMI)— Up-front mortgage insurance (UFMI) is a type of mortgage insurance that is paid in full at the time of closing.
Upfront Pricing— Upfront pricing is a type of pricing in which the buyer pays the full price of a product or service at the time of purchase.
Upgrade— An upgrade is a change from a lower to a higher grade or quality.
Uphold— Uphold is a financial services company that offers a variety of products and services, including cryptocurrency trading, lending, and
Up-Market Capture Ratio— The up-market capture ratio is a measure of a stock's ability to outperform the overall market.
Upper Class— The upper class is a social class composed of the wealthiest members of a society, who by virtue of their income, wealth and social status
Upper Management— Upper management is the group of individuals who are responsible for the overall direction and management of a company.
UPREIT— A UPREIT (or Umbrella Partnership Real Estate Investment Trust) is a real estate investment trust (REIT) that owns a controlling interest in
Upside— Upside is the potential for a financial asset to increase in value.
Upside Gap Two Crows— The Upside Gap Two Crows is a bearish candlestick pattern that is formed when there is a large gap up at the open of a trading session
Upside Tasuki Gap— An Upside Tasuki Gap is a bullish candlestick pattern that occurs when the price of a security gaps up on high volume, followed by a small
Upside/Downside Gap Three Methods— The Upside/Downside Gap Three Methods are a set of technical analysis tools used to identify potential reversals in the trend of a security.
Upside/Downside Ratio— The upside/downside ratio is a measure of the risk and reward of an investment.
Upstairs Market— The upstairs market is a term used to describe the over-the-counter (OTC) market for stocks and other securities.
Upstart— Upstart is a San Francisco-based financial technology company that uses artificial intelligence (AI) to provide personal loans.
Upstream— Upstream is a term used in the oil and gas industry to describe the processes involved in finding and extracting oil and gas from the
Upstream Capital Costs Index (UCCI)— The Upstream Capital Costs Index (UCCI) is a measure of the cost of capital for upstream oil and gas companies.
Upstream Guarantee— An upstream guarantee is a type of guarantee that is provided by a parent company to its subsidiary.
Uptick— An uptick is a positive change in the price of a security.
Uptick Rule— The uptick rule is a regulation that requires investors to buy a stock at a price that is higher than the previous trade.
Uptick Volume— Uptick volume is the volume of shares traded on an uptick, which is a price increase of at least one cent.
Uptrend— An uptrend is a period of time when the price of a security, such as a stock or a commodity, is rising.
Urban Development Act Of 1970— The Urban Development Act of 1970 was a landmark piece of legislation that had a profound impact on the development of cities and towns in
Uruguayan Pesos UYU— UYU is the three-letter currency code representing the currency of Uruguay which is commonly known as the peso.
US Christmas Day Holiday— All exchanges in the United States (including electronic exchanges) will close on the Christmas Day Holiday which is on the 25th December.
US Columbus Day Holiday— The US Columbus Day Holiday is on the second Monday in October.
US Holiday New Year's Day— In the United States, New Year's Day is a federal holiday, which means that most banks and government offices are closed.
US Holiday Presidents' Day— In the United States, Presidents' Day is a federal holiday, which means that most banks and government offices are closed.
US Independence Day Holiday— All exchanges in the United States (including electronic exchanges) will close on the United States Independence Day Holiday which is on the
US Labor Day Holiday— All exchanges in the United States (including electronic exchanges) close on the United States Labor Day Holiday which is observed on the
US Martin Luther King Holiday (MLK)— All exchanges in the United States (including electronic exchanges) close on Martin Luther King (MLK) Day which is observed on the third
US Thanksgiving Day Holiday— All exchanges in the United States (including electronic exchanges) close on the United States Thanksgiving Day Holiday which is observed on
US Veterans Day Holiday— The US Veterans Day Holiday is on the 11th November.
Usance— Usance is a term used in international trade to refer to the period of time between the date of a bill of exchange and the date on which it
USC Marshall School of Business— The USC Marshall School of Business is the business school of the University of Southern California.
USD— The United States dollar (symbol: $; code: USD; also abbreviated US$ or U.S. dollar, to distinguish it from other dollar-denominated
USDA Streamlined Refinancing— The USDA Streamlined Refinancing program is a loan option for homeowners who have a USDA-backed mortgage and want to lower their interest
Use and Occupancy (U&O)— Use and occupancy (U&O) is a term used in the real estate industry to describe the rights and responsibilities of a tenant who occupies a
Use Tax— Use tax is a type of sales tax that is levied on the use or consumption of goods and services in a state or locality.
Useful Life— The useful life of an asset is the period of time over which it is expected to be used by a company.
User Fee— A user fee is a charge levied on users of a particular service or resource.
U-Shaped Recovery— A U-shaped recovery is a type of economic recovery that occurs after a recession.
Usual, Customary, and Reasonable Fees— Usual, customary, and reasonable (UCR) fees are the fees that are typically charged for a particular service or product in a particular
Usufruct— Usufruct is the right to use and enjoy the property of another person for a certain period of time.
Usury— Usury is the practice of lending money at an unreasonably high interest rate.
Usury Laws— Usury laws are state and federal laws that regulate the maximum interest rate that can be charged on loans.
Usury Rate— The usury rate is the maximum legal interest rate that can be charged on a loan.
Utilitarianism— Utilitarianism is a theory in ethics that determines the rightness or wrongness of an action based on its consequences.
Utilities Industry ETF— A utilities industry ETF is a type of exchange-traded fund (ETF) that tracks the performance of a group of companies in the utilities
Utilities Sector— The utilities sector is a group of companies that provide essential services to the public, such as water, gas, and electricity.
Utilities Select Sector SPDR Fund (XLU)— The XLU is the Utilities Select Sector SPDR Fund (an ETF).
Utility— A utility is a company that provides a service that is essential to the functioning of a modern society.
Utility Patent— A utility patent is a type of intellectual property right that gives its owner the exclusive right to make, use, sell, and offer to sell the
Utility Revenue Bond— A utility revenue bond is a type of municipal bond that is issued by a public utility company.
Utilization Fee— A utilization fee is a charge that a credit card issuer may impose on a cardholder if the cardholder's credit utilization ratio exceeds a
UTXO— What is an UTXO?
Uzbekistani Sum UZS— UZS is the three-letter currency code representing the currency of Uzbekistan which is commonly known as the sum.