CAC (Cotation Assistée en Continu) 40 index appeared in 1978 and refers to the French reference shareholder index. This index includes the 40 companies with the largest market capitalization listed on the French stock market.

Cash Flow Concept: The term Cash-Flow, designates the balance between the capital input and output of a company during a certain period…

Cash Flow Map Concept: Cash Flow Map is a financial demonstration that presents a group of cash entries and exits (availabilities) in an entity…

A CDS – credit default swap can be defined as’ a bilateral agreement with the function of explicitly exchanging credit risk between two parties.

CFO Concept: CFO is the acronym of the English expression Chief Financial Officer that is equivalent to Financial Director/Manager, being responsible…

Clients Rotation Ratio Concept Clients rotation ratio or indicator is an activity ratio that seeks to measure the efficiency level with which the company is managing its clients’ credit policy. The higher the clients rotation ratio value, bigger the efficiency of the credit policy. Clients’ rotation ratio is calculated by the division of the total […]

Commodity is the term used to refer to products of primary origin that are traded on commodity exchanges.

Contribution Margin Concept: Contribution margin corresponds to the amount by which a company’s income exceeds its variable costs…

Costs Centre Concept: A Costs Centre is a company’s unit (a section, department, person or process) with direct costs…

The PFC – Public Finance Council is an independent body that monitors compliance with Portuguese fiscal rules and the sustainability of public finances.