Finance Sum of the differences between the expected return on a stock and the actual return that comes from the release of news onto the market.

Finance Dividend on preferred stock that takes priority over dividend payments on common stock.

Finance Probability that a drawing from the standardized normal distribution will be below a particular value.

Finance Account used by FASB-52 for capturing translation gains and losses

Finance Procedure whereby a shareholder may cast all of his/her votes for one member of the board of directors.