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Finance Terminology Letter D

DAGMAR (defining advertising goals for measured advertising results) is a marketing model used to establish clear objectives for an advertising campaign and measure its success.

Dark Cloud Cover
Dark Cloud Cover is a bearish reversal candlestick pattern where a down candle (typically black or red) opens above the close of the prior up candle (typically white or green), and then closes below the midpoint of the up candle.

Dark Pool
A dark pool is a privately organized financial forum or exchange for trading securities. Dark pools allow institutional investors to trade without exposure until after the trade has been executed and reported.

Dark Web
The term dark web refers to encrypted online content that is not indexed by conventional search engines. Accessing the dark web can only be done using specific browsers, such as TOR Browser.

Darvas Box Theory
Darvas box theory is a trading strategy developed by Nicolas Darvas that targets stocks using highs and volume as key indicators.

Data Analytics
Data analytics is the science of analyzing raw data to make conclusions about that information. Many of the techniques and processes of data analytics have been automated into mechanical processes and algorithms that work over raw data for human consumption.

Data Mining
Data mining is a process used by companies to turn raw data into useful information. By using software to look for patterns in large batches of data, businesses can learn more about their customers to develop more effective marketing strategies, increase sales and decrease costs.

Data Smoothing
Data smoothing is done by using an algorithm to remove noise from a data set. This allows important patterns to more clearly stand out.

Data Warehousing
Data warehousing is the secure electronic storage of information by a business or other organization. The goal of data warehousing is to create a trove of historical data that can be retrieved and analyzed to provide useful insight into the organization's operations.

Data Universal Numbering System (DUNS) Number
A data universal numbering system or DUNS number is a unique, nine-digit series of numerals that identifies a business.

DAX Stock Index
The DAX—also known as the Deutscher Aktien Index—is a stock index that represents 30 of the largest and most liquid German companies that trade on the Frankfurt Exchange.

Day-Count Convention
A day-count convention is the system used on debt securities, such as bonds or swaps, to calculate the amount of accrued interest or the present value when the next coupon payment is less than a full coupon period away.

Day Order
A day order is a stipulation placed on an order to a broker to execute a trade at a specific price that expires at the end of the trading day if it is not completed. A day order can be a limit order to buy or sell a security, but its duration is limited to the remainder of that trading day.

Day Trader
A day trader is a type of trader who executes a relatively large volume of short and long trades to capitalize on intraday market price action.

Days Payable Outstanding
Days payable outstanding (DPO) is a financial ratio that indicates the average time (in days) that a company takes to pay its bills and invoices to its trade creditors, which may include suppliers, vendors, or financiers.

Days Sales of Inventory (DSI)
The days sales of inventory (DSI) is a financial ratio that indicates the average time in days that a company takes to turn its inventory, including goods that are a work in progress, into sales.

Days Sales Outstanding
Days sales outstanding (DSO) is a measure of the average number of days that it takes a company to collect payment for a sale.

Days Working Capital
Days working capital describes how many days it takes for a company to convert its working capital into revenue. The more days a company has of working capital, the more time it takes to convert that working capital into sales. The higher the days working capital number the less efficient a company is.

What Is the De Minimis Tax Rule?
The de minimis tax rule sets the threshold at which a discount bond should be taxed as a capital gain rather than as ordinary income.

Dead Cat Bounce
A dead cat bounce is a temporary, short-lived recovery of asset prices from a prolonged decline or a bear market that is followed by the continuation of the downtrend.

What Is Deadweight Loss Of Taxation?
The term deadweight loss of taxation refers to the measurement of loss caused by the imposition of a new tax. This results from a new tax that is more than what is normally paid to the government's taxing authority.

Deadweight Loss
A deadweight loss is a cost to society created by market inefficiency, which occurs when supply and demand are out of equilibrium. Mainly used in economics, deadweight loss can be applied to any deficiency caused by an inefficient allocation of resources.
Dealers are people or firms who buy and sell securities for their own account, whether through a broker or otherwise.

Dealer Market
A dealer market is a financial market mechanism wherein multiple dealers post prices at which they will buy or sell a specific security or instrument.

Death Benefit
A death benefit is a payout to the beneficiary of a life insurance policy, annuity, or pension when the insured or annuitant dies.
Death Cross
The death cross is a technical chart pattern indicating the potential for a major sell-off.

Death Taxes
Death taxes are taxes imposed by the federal and/or state government on someone's estate upon their death. These taxes are levied on the beneficiary who receives the property in the deceased's will or the estate which pays the tax before transferring the inherited property.

A debenture is a type of bond or other debt instrument that is unsecured by collateral.

A debit is an accounting entry that results in either an increase in assets or a decrease in liabilities on a company's balance sheet. In fundamental accounting, debits are balanced by credits, which operate in the exact opposite direction.
Debit Balance

Debit Card
Debit Note
Debt Collector
Debt Consolidation
Debt/EBITDA Ratio
Debt/Equity Swap
Debt Financing
Debt Fund
Debt Instrument
Debt Issue
Debt Overhang
Debt Ratio
Debt Restructuring
Debt Security
Debt Service
Debt-Service Coverage Ratio (DSCR)
Debt-to-Capital Ratio
Debt-to-Equity Ratio (D/E)
Debt-to-GDP Ratio
Debt-to-Income Ratio (DTI)
Debtor in Possession (DIP)
Debtor-in-Possession Financing (DIP Financing)
Decentralized Applications (dApps)
Decision Analysis (DA)
Decision Support Systems (DSS)
Decision Theory
Decision Tree
Declaration Of Trust
Declining Balance Method
Decreasing Term Insurance
Deed Of Reconveyance
Deed of Release
Deep Learning
Deep In The Money
Default Rate
Default Risk
Defensive Interval Ratio
Defensive Stock
Deferment Period
Deferred Acquisition Costs (DAC)
Deferred Annuity
Deferred Compensation
Deferred Income Tax
Deferred Interest
Deferred Profit Sharing Plan (DPSP)
Deferred Revenue
Deferred Tax Asset
Deferred Tax Liability
Deficit Spending
Deficit Spending Unit
Defined-Benefit Plan
Defined-Contribution Plan
Degree of Combined Leverage
Degree of Financial Leverage
Degree of Operating Leverage
Degrees of Freedom
Delaware Corporations
Delayed Draw Term Loan
Delinquency Rate
Delinquent Account Credit Card
Delivered at Frontier (DAF)
Delivered-at-Place (DAP)
Delivered Duty Paid (DDP)
Delivered Duty Unpaid (DDU)
Delivered Ex Ship (DES)
Delivery Versus Payment (DVP)
Delphi Method
Delta Hedging
Delta Neutral
Demand Curve
Demand Deposit
Demand Draft
Demand Elasticity
Demand for Labor
Demand-Pull Inflation
Demand Schedules
Demand Shock
Demand Theory
Dematerialization (DEMAT)
Demographic Dividend
Dependency Ratio
Dependent Care Benefits
Deposit at Custodian (DWAC)
Deposit Multiplier
Deposit Slip
Depositary Receipt
Depository Transfer Check
Depository Trust and Clearing Corporation (DTCC)
Depository Trust Company (DTC)
Depreciated Cost
Depreciation, Depletion, and Amortization (DD&A)
Depreciation Recapture
Depth of Market (DOM)
Derived Demand
Descending Triangle
Descriptive Statistics
Developed Economy
Development Economics
Digital Currency
Digital Marketing
Digital Money
Digital Option
Digital Wallet
Diluted Earnings per Share (Diluted EPS)
Dim Sum Bond
Direct Cost
Direct Deposit
Direct Investment
Direct Market Access (DMA)
Direct Marketing
Direct Method
Direct Participation Program (DPP)
Direct Public Offering (DPO)
Direct Quote
Direct Stock Purchase Plan (DSPP)
Direct Tax
Directional Movement Index (DMI)
Dirty Price
Disability Insurance
What Is Disbursement?
Discontinued Operations
Discount Bond
Discount Broker
Discount Margin (DM)
Discount Rate
Discount Yield
Discounted Cash Flow (DCF)
Discounted Payback Periods
Discounts For Lack Of Marketability (DLOM)
Discouraged Worker
Discrete Distribution
Discretionary Account
Discretionary Expense
Discretionary Income
Discretionary Investment Management
Diseconomies of Scale
Disguised Unemployment
Disposable Income
Disruptive Innovation
Disruptive Technology
Dissenters' Rights
Distressed Sales
Distressed Securities
Distributable Net Income (DNI)
Distributed Ledger Technology
Distributed Ledgers
Distribution Channel
Distribution In Kind
Distribution Management
Distribution Network
Distribution Waterfall
Distribution Yield
Diversified Company
Dividend Aristocrat
Dividend Discount Model (DDM)
Dividend Growth Rate
Dividend Irrelevance Theory
Dividend Payout Ratio
Dividend Per Share (DPS)
Dividend Policy
Dividend Rate
Dividend Recapitalization
Dividends Received Deduction (DRD)
Dividend Reinvestment Plan (DRIP)
Dividend Yield
Documentary Collection
Dodd-Frank Wall Street Reform and Consumer Protection Act
Dogs of the Dow
Dollar-Cost Averaging (DCA)
Dollar Duration
Domestic Corporation
Domestic Relations Order (DRO)
Donchian Channels
Dormant Account
Dotcom Bubble
Double Bottom
Double Declining Balance Depreciation Method (DDB)
Double Entry
Double Exponential Moving Average (DEMA)
Double Irish With A Dutch Sandwich
Double Taxation
Double Top
Dow 30
Dow Jones CDX
Dow Jones Industrial Average (DJIA)
Dow Theory
Down Payment
Down Round
Downside Risk
What Are Downstream Operations?
Drag-Along Rights
Dragonfly Doji Candlestick
Drawing Account
Dry Powder
Dual Class Stock
Dual Income, No Kids (DINK)
Dual Listing
Due from Account
Due to Account
Due Diligence
Dun & Bradstreet (D&B)
DuPont Analysis
Durable Goods Orders
Durbin Watson Statistic
Dutch Auction
Dutch Disease
Dutch Tulip Bulb Market Bubble
Dynasty Trust

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