– Includes raw materials required for the manufacture for a saleable product, intermediate (unfinished) product, and saleable product held in stock.

 – In general, it means to increase the number of shares of a particular security over the near term, but not to liquidate other parts of the portfolio to buy a security that might skyrocket. A buy recommendation, but not an urgent buy.

 – Annual General Meeting.

 – The deduction of capital expenses over a specific period of time (usually over the asset’s life). Usually applied to intangible assets. Often found on company’s books after acquisition of another company where goodwill is being amortised. Whilst goodwill has a value at the outset of a purchase, it will generally be amortised as its value is inta [..]

 – A professional who researches the value of assets. Analysts are highly trained in accounting and company valuation techniques. Analysts are employed by stock brokers and fund managers to produce research and buy, sell, and hold recommendations on companies and other financial instruments.

 – A company’s yearly statement of financial operations which contains a number of required sections by ASX listing rules. Sections generally include: Chairman’s Address, Income Statement, Balance Sheet, and Statement of Cash Flows.

 – The rise in value of an asset.

 – The simultaneous purchase and sale of the same security in different markets to realise a guaranteed net profit across the simultaneous transactions.

 – An item which has inherent value. Assets include cash, accounts receivable, inventory, real estate, and securities.

 – The manner in which investors allocate their limited capital amongst the various financial classes. Financial classes generally include cash, fixed interest (bonds), property, and shares. An important consideration in asset allocation is risk versus reward, as some asset classes and more or less risky than others and produce higher or lower retu [..]