Finance Account used by FASB-52 for capturing translation gains and losses

Finance Dividend on preferred stock that takes priority over dividend payments on common stock.

Finance Probability that a drawing from the standardized normal distribution will be below a particular value.

Finance Sum of the differences between the expected return on a stock and the actual return that comes from the release of news onto the market.

Finance Procedure whereby a shareholder may cast all of his/her votes for one member of the board of directors.