Subject to a (NY) can
Used for listed equity securities. Contingent upon traders ability to cancel an
order on the indicated exchange.
Subject to a print/execution/trading
Used in the context of general equities. Contingent on a trade being executed
because the picture in the stock has not been materially altered.
Subject to opinion
An auditors opinion reflecting acceptance of a company's financial statements
subject to pervasive uncertainty that cannot be adequately measured, such as
information relating to the value of inventories, reserves for losses, or other
matters subject to judgment.
Subordinated debenture bond
An unsecured bond that ranks after secured debt, after debenture bonds, and
often after some general creditors in its claim on assets and earnings. Related:
Debenture bond, mortgage bond, collateral trust bonds.
Subordinated debt
Debt over which senior debt takes priority. In the event of bankruptcy,
subordinated debtholders receive payment only after senior debt claims are paid
in full.
Subordination clause
A provision in a bond indenture that restricts the issuers future borrowing by
subordinating future lenders claims on the firm to those of the existing
bondholders.
Subpart F
Special category of foreign-source unearned income that is currently taxed by the
IRS whether or not it is remitted to the U.S.
Subperiod return
The return of a portfolio over a shorter period of time than the evaluation period.
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