Chapter 11

Here are the definitions for the terms you listed:

Trading and Settlement

1. Regular Way Purchase or Sale
A transaction in which financial assets are delivered within the standard settlement period.

2. T + 3
A trade settlement system where transactions settle three business days after the trade date (now mostly replaced by T+2 or T+1).

3. Marketplace
A venue where financial instruments, commodities, or securities are traded.

4. Trade Date Accounting
An accounting method where transactions are recorded on the date the trade is executed.

5. Settlement Date Accounting
An accounting method where transactions are recorded when the settlement occurs.

6. Trade Date
The date when a trade is executed.

7. Settlement Date
The date when a trade is finalized, and ownership transfers.

8. Fair Value Changes Between Trade Date and Settlement Date
The fluctuations in asset value between when a trade is executed and when it settles.

Reclassification and Business Model Changes

9. Reclassification
Changing the classification of a financial asset due to changes in the business model.

10. Senior Management
Executives responsible for strategic decision-making and overseeing financial reporting.

11. Commercial Loans
Loans given by banks to businesses for commercial purposes.

12. Hold to Collect
A business model where financial assets are held to collect cash flows rather than for sale.

13. Prospectively
Applying accounting changes to future transactions only, without adjusting past financial statements.

14. Reclassification Date
The date on which a financial asset's classification is changed.

15. Asset Reclassification from Amortized Cost to FVTPL
Occurs when a company decides to manage financial assets for short-term gains instead of holding them to collect cash flows.

16. Business Asset Reclassification from FVTPL to Amortized Cost
Occurs when a company shifts assets from short-term trading to long-term holding for cash flows.

17. Reclassification from Amortized Cost to FVOCI
Happens when a company decides to collect cash flows but may also sell the assets.

18. Reclassification from FVOCI to Amortized Cost
Occurs when assets previously held for collecting and selling are now held strictly for collecting cash flows.

19. Reclassification from FVTPL to FVOCI
Occurs when a company shifts assets from short-term trading to long-term investment for potential value appreciation.

20. Reclassification from FVOCI to FVTPL
Occurs when assets originally held for long-term appreciation are now actively traded for short-term gains.

Debt and Equity Investments

21. Debt Instruments
Financial assets representing borrowed funds, such as bonds or loans.

22. FVOCI Election
An option to classify certain equity investments at fair value through other comprehensive income (FVOCI).

23. FVOCI Mandatory
Certain financial assets must be classified at FVOCI based on accounting standards.

Dividends and Related Terms

24. Dividends
A distribution of earnings to shareholders.

25. Impairment
A permanent reduction in the value of an asset due to economic or operational factors.

26. Cash Dividends
Payments made in cash to shareholders.

27. Property Dividends
Dividends paid in the form of assets instead of cash.

28. Share Dividends (Stock Dividends)
Dividends paid in additional shares rather than cash.

29. Dividend Revenue
Income earned from receiving dividends on investments.

30. Date of Declaration
The date when a company's board of directors formally announces a dividend.

31. Date of Record
The date when shareholders must own the stock to receive the dividend.

32. Ex-Dividend Date
The date when a stock begins trading without the right to receive the declared dividend.

33. Date of Distribution
The date when the dividend payment is made.

34. Dividend On
Refers to when a stock is still eligible for dividends.

35. Liquidating Dividends
A return of capital to shareholders, reducing the company's equity.

36. Dividend from Pre-Acquisition Retained Earnings
Dividends paid from earnings accumulated before an acquisition.

37. Non-Liquidating Portion
The part of a dividend considered a regular dividend from earnings.

38. Liquidating Portion
The part of a dividend considered a return of capital.

39. Investment in Equity Securities Measured at Cost
An accounting approach where equity investments are recorded at original purchase price.

40. Dividends on Investments Measured at Cost
Dividends received from investments accounted for at cost.

Methods for Accounting Dividends

41. FIFO Method
A cost allocation method where the first stocks purchased are the first ones sold or used.

42. Average Method
A cost allocation method where an average cost is assigned to stocks or investments.

43. Dividends Settled at the Option of the Holder
Dividends that allow shareholders to choose between cash or additional shares.

44. Shares in Lieu of Cash Dividend
Stock issued instead of cash for a dividend.

45. Cash in Lieu of Share Dividend
Cash payment given when fractional shares cannot be issued.

Stock Splits and Rights

46. Share Split (Stock Split)
Increasing or decreasing the number of outstanding shares while adjusting the stock price.

47. Stock Split Up
A division of shares into a greater number of lower-priced shares.

48. Stock Split Down (Reverse Stock Split)
A consolidation of shares into a smaller number of higher-priced shares.

49. Aggregate Par Value
The total par value of all issued shares.

50. Accounting for Share Splits
Adjusting the number of shares and par value without affecting total equity.

Stock Rights and Warrants

51. Stock Rights
A privilege that allows existing shareholders to buy additional shares at a discounted price.

52. Preemptive Right or Right of Preemption
A shareholder's right to maintain their ownership percentage by purchasing new shares before the public.

53. Share Warrants
A financial instrument granting the right to buy company shares at a fixed price.

54. Date of Declaration (Same as #30)

55. Date of Record (Same as #31)

56. Date of Issuance
The date when stock rights or warrants are officially granted.

57. Date of Exercise Period
The period when stock rights or warrants can be exercised.

58. Date of Stock Right Expiration
The last date when stock rights or warrants can be used.

59. Rights On
When a stock is still carrying the right to receive stock rights or dividends.

60. Embedded Derivative
A component of a financial contract that changes value based on an underlying asset or index.

61. Ex-Rights
The period when a stock no longer includes stock rights.

62. Estimating the Fair Value of Stock Rights
Determining the value of stock rights based on market factors.

63. Theoretical or Parity Value of Stock Rights
The fair value of stock rights based on the price difference between the market price and the subscription price.

Bonds and Warrants

64. Investment in Bonds with Detachable Warrants
Bonds issued with attached warrants that allow the purchase of stock separately.

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