Average Stocks Period Concept Average Stocks Period is an activity indicator that seeks to measure the efficiency level with which the company is managing its stock inventories. The bigger the average stocks period, lower is the stocks management efficiency. Average stocks period is calculated by the division of the average amount of stocks by the […]

Balance Sheet Concept Balance sheet builds a representation board of the company’s heritage (group of values used by the economic unit in the pursuit of its activity) at a certain moment. Since the heritage is a group of heterogeneous values, there is the need to group them into homogeneous sets, (equipments, debts from others, debts […]

A basis point is a unit of measure: each base point corresponds to 0.01 percentage points.

A bear market refers to a downtrend market with a duration of 1 to 3 years. It represents a period of great volatility and successive negative returns.

Break-Even Point Concept: The Break-Even point represents the amount of goods and services that a company has to sell so that the total…

A bull market refers to a bull market that has a duration of 3 to 6 years.

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.