Differential Swap

Business / Finance / Differential Swap: The practice of reporting conflicting or markedly different information in official corporate statements including annual and quarterly reports and 10-Ks and 10-Qs.

Rate Anticipation Swaps

Business / Finance / Rate Anticipation Swaps: An exchange of bonds in a portfolio for new bonds that will achieve the target portfolio duration, given the investor's assumptions about future changes in interest rates. MORE

Put Swaption

Business / Finance / Put Swaption: A financial instrument giving the buyer the right, or option, to enter into a swap as a floating-rate payer. The writer of the swaption therefore becomes the floating-rate receiver/fixed-rate payer. MORE

Reverse A Swap

Business / Finance / Reverse A Swap: Reswap of bonds to gain the advantage of a yield spread or tax loss and restore a bond portfolio to its position before the original swap. MORE

Shift Differential

Business / Human Resources (HR) / Shift Differential: Additional compensation, usually expressed as cents per hour, paid as an incentive for employees to accept working a less-then-desirable work shift (i.e., 2 nd or 3 rd shift). MORE

Sponsorship Swap

Technology / Email / Sponsorship Swap: An agreement between email list owners, publishers or advertisers to sponsor each other's mailings or newsletters for free. See ad swap. MORE

Special And Differential Treatment (S and D)

Business / Agriculture / Special And Differential Treatment (S and D): A set of GATT provisions (in Article 18) that exempts developing countries from the same strict trade rules and disciplines of more industrialized countries. In the Uruguay Round Agreement on Agricult MORE

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