A state of rest achieved by a balance of the forces that impel change; a market is said to be in equilibrium when the factors of production are used in the production of an array o ...

Vacancy unrelated to disequilibria in supply and demand, producing no upward or downward pressure on rents; a typical vacancy rate in a given market operating in equilibrium; also ...

Equity component of an overall direct capitalization rate; computed by dividing equity earnings by the market value of equity.

A type of accounting used for intercorporate investments; used when an investor holds significant influence over a investee but does not exercise full control over it, as in the re ...

The return on the portion of an investment financed by equity capital, taking into account periodic cash flow and the proceeds from resale.

Employee Retirement Income Security Act of 1974, a US federal law that sets minimum standards for most voluntarily established retirement and health plans in private industry to pr ...

A fund that consists of, or is deemed to hold, plan assets and operates as a plan asset vehicle that is subject to Title I of ERISA and/or Section 4975 of the Internal Revenue Code ...

An investor that is (i) an employee benefit plan (as defined in ERISA) subject to Title I of ERISA; (ii) any plan defined in and subject to Section 4975 of the Internal Revenue Cod ...

The right to have property revert to the state for nonpayment of taxes or when there are no legal heirs of someone who dies without leaving a will.

The risk of an unexpected, future decrease in credit quality that is a result of events such as a corporate acquisition or material changes in taxes, laws, or regulations.