Glossary of Analyst Research Report Terms

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Debt Money the company borrowed and must repay.
Debt-to-Equity Ratio A ratio calculated by dividing a company's long-term debt by its stockholders' equity. Because long-term debt reflects obligations that a company must eventually repay, a high ratio may indicate high risk.
Depreciation For accounting and tax purposes, the allowance made to reflect a tangible asset's loss in value over time.
Discount Rate The interest rate that the Federal Reserve charges on its loans to banks.
Discounted Cash Flow (DCF) The present value of future cash flows.
Dividend Portion of a company's earnings paid to shareholders. Dividends are usually paid on a quarterly basis.
Dividend Yield The annual percentage rate of return a stock earns from its dividends. You get the dividend yield by dividing the annual dividend by the stock's current market price.
Dow Jones Industrial Average (DJIA or "the Dow") A price-weighted average of 30 actively traded blue chip stocks. It is the oldest and most traditionally quoted indicator of changes in the market.