Term

Definition

Q Ratio (Tobin's Q)

Market value of a firm divided by asset replacement cost, assessing valuation.

Qatar Investment Authority (QIA)

Qatar’s sovereign wealth fund, investing globally in assets like real estate.

Qatari Riyal (QAR)

Qatar’s currency, pegged to the USD, used in its oil-based economy.

QQQQ

Former ticker for Nasdaq-100 ETF (now QQQ), tracking tech-heavy index.

QSEHRA

Qualified Small Employer Health Reimbursement Arrangement, funding employee healthcare.

Qstick Indicator

Technical indicator measuring buying/selling pressure via candlestick data.

Qtum

Blockchain platform combining Bitcoin and Ethereum features, used in DeFi.

Quadrix

A stock evaluation system by CFRA, scoring firms on multiple metrics.

Quadruple Witching

Quarterly expiration of four derivatives (options, futures), causing market volatility.

Qualification Ratio

Debt-to-income or similar ratio assessing borrower eligibility for loans.

Qualified Adoption Expenses (QAE)

Tax-deductible costs for adoption, like legal fees, up to a limit.

Qualified Annuity

An annuity meeting IRS rules for tax-advantaged retirement savings.

Qualified Appraisal

A professional valuation of assets, required for tax or donation purposes.

Qualified Automatic Contribution Arrangements (QACAs)

Retirement plans auto-enrolling employees with default contributions, per IRS rules.

Qualified Charitable Organization

IRS-approved nonprofit eligible for tax-deductible donations.

Qualified Disclaimer

Legally declining an inheritance, passing it to the next beneficiary tax-free.

Qualified Distribution

Tax-free withdrawal from retirement plans, meeting IRS criteria like age.

Qualified Dividend

Dividends taxed at lower capital gains rates, from U.S. or qualified foreign firms.

Qualified Domestic Institutional Investor (QDII)

Chinese program allowing domestic institutions to invest abroad under quotas.

Qualified Domestic Relations Order (QDRO)

Court order dividing retirement plan assets in divorce, per IRS rules.

Qualified Domestic Trust (QDOT)

Trust for non-citizen spouses, deferring estate taxes on inheritance.

Qualified Electric Vehicle

Electric vehicle eligible for U.S. tax credits, promoting green energy.

Qualified Eligible Participant (QEP)

High-net-worth investor eligible for certain private funds, per CFTC rules.

Qualified Exchange Accommodation Arrangements

Structures for tax-deferred 1031 exchanges, holding properties temporarily.

Qualified Foreign Institutional Investor (QFII)

Program allowing foreign investors access to Chinese securities markets.

Qualified Higher Education Expense

Costs like tuition eligible for tax benefits, like 529 plan withdrawals.

Qualified Institutional Buyer (QIB)

Large institutional investor eligible for private placements, per SEC rules.

Qualified Institutional Placement (QIP)

Indian firms issuing shares to institutional buyers, raising capital quickly.

Qualified Joint and Survivor Annuity (QJSA)

Retirement annuity paying both spouses until the survivor’s death.

Qualified Longevity Annuity Contract (QLAC)

Deferred annuity for retirement, exempt from RMD rules up to a limit.

Qualified Mortgage

Mortgage meeting CFPB standards, ensuring borrower ability to repay.

Qualified Opinion

Auditor’s report with reservations about financial statements, signaling issues.

Qualified Personal Residence Trust (QPRT)

Trust transferring a home to heirs, reducing estate taxes.

Qualified Pre-Retirement Survivor Annuity (QPSA)

Pension benefit for a surviving spouse before retirement age.

Qualified Production Activities Income (QPAI)

Income from U.S. manufacturing, eligible for tax deductions (pre-2018).

Qualified Professional Asset Manager (QPAM)

ERISA-exempt manager handling pension assets, meeting strict criteria.

Qualified Reservist

Military reservist eligible for special tax or retirement benefits.

Qualified Retirement Plan

IRS-approved plan, like 401(k), offering tax advantages for retirement savings.

Qualified Special Representative Agreement (QSR)

Contract allowing a franchisee to operate under a brand, impacting finances.

Qualified Terminable Interest Property (QTIP) Trust

Trust allowing income to a spouse, with assets passing to others later, tax-deferred.

Qualified Trust

A trust meeting IRS rules for tax benefits, like retirement or estate planning.

Qualified Widow or Widower

Tax filing status for surviving spouses, maintaining joint filing benefits temporarily.

Qualifying Annuity

Synonym for qualified annuity, tax-advantaged for retirement.

Qualifying Disposition

Selling employee stock options meeting IRS rules for favorable tax treatment.

Qualifying Event

Life change, like marriage, allowing changes to insurance or benefits.

Qualifying Investment

Investment meeting specific criteria, like for tax breaks or retirement plans.

Qualifying Ratios

Financial ratios, like debt-to-income, used to assess loan eligibility.

Qualifying Relative

A dependent meeting IRS criteria, like income or support, for tax benefits.

Qualifying Transaction

A deal meeting specific regulatory or tax criteria, like for deductions.

Qualifying Widow/Widower

Synonym for qualified widow or widower, a tax filing status.

Qualitative Analysis

Non-numerical assessment, like management quality, in financial decisions.

Quality Control

Processes ensuring financial product or service standards, like audits.

Quality Control Charts

Tools monitoring financial process consistency, like expense tracking.

Quality Management

Systems ensuring high standards in financial operations or services.

Quality of Life

Non-financial factors, like work-life balance, impacting economic decisions.

Quality of Earnings

Reliability of earnings, assessing sustainability and accounting practices.

Quality Spread Differential (QSD)

Yield difference between assets of varying quality, used in swaps.

Quant Fund

Hedge fund using quantitative models for investment decisions, minimizing emotion.

Quantified Self

Using data to track personal metrics, like spending, for financial planning.

Quantity-Adjusting Option (Quanto Option)

Option with payouts adjusted for currency exchange rates, reducing forex risk.

Quantitative Analysis (QA)

Using mathematical models to analyze financial data or investments.

Quantitative Easing

Central bank buying securities to increase money supply, stimulating economy.

Quantitative Easing 2 (QE2)

Fed’s 2010-2011 QE program, purchasing $600 billion in bonds.

Quantitative Trading

Trading using mathematical models and algorithms, often automated.

Quantity Demanded

Amount of a good or service consumers want at a given price.

Quantity Discount

Price reduction for buying in bulk, impacting financial strategies.

Quantity Supplied

Amount of a good or service producers offer at a given price.

Quantity Theory of Money

Theory linking money supply growth to price levels, assuming stable velocity.

Quanto Swap

A swap with payments adjusted for currency exchange rates, hedging forex risk.

Quantum Computing

Advanced computing for complex financial models, like portfolio optimization.

Quarter on Quarter (QOQ)

Comparing a financial metric to the previous quarter, assessing trends.

Quarter over Quarter (Q/Q)

Synonym for QOQ, used in financial performance analysis.

Quarter (Q1, Q2, Q3, and Q4)

Three-month periods dividing the financial year, used for reporting.

Quarter-to-Date (QTD)

Performance metrics from the start of the current quarter to now.

Quarterly Income Debt Securities (QUIDS)

Preferred securities with quarterly dividends, often issued by banks.

Quarterly Income Preferred Securities (QUIPS)

Similar to QUIDS, hybrid securities with quarterly payments.

Quarterly Revenue Growth

Revenue increase compared to the prior quarter, indicating business growth.

Quartile

Dividing data into four equal parts, used in financial performance analysis.

Quasi Contract

Court-imposed obligation to prevent unjust enrichment, like unpaid services.

Quasi-Public Corporation

A private firm with public duties, like utilities, impacting finances.

Quasi-Reorganization

Accounting process resetting a firm’s balance sheet without bankruptcy.

Questioned Document Investigation

Forensic analysis of financial documents, like checks, for fraud.

Queuing Theory

Mathematical study of waiting lines, optimizing financial operations like call centers.

Quick Assets

Highly liquid assets, like cash or receivables, excluding inventory.

Quick Liquidity Ratio

Quick assets divided by current liabilities, measuring short-term solvency.

Quick Ratio

(Cash + receivables + marketable securities) divided by current liabilities, assessing liquidity.

Quick Response (QR) Code

Scannable code for payments or data, used in mobile banking.

Quick-Rinse Bankruptcy

Rapid bankruptcy process, like Chapter 11, to restructure debt.

Quid

Slang for the British pound (GBP), used in forex trading.

Quid Pro Quo

Exchange of value, like favors in financial deals, sometimes unethical.

Quid Pro Quo Contribution

Political donation expecting favors, regulated to prevent corruption.

Quiet Period

Time before an IPO or earnings when companies limit public disclosures.

Quiet Title

Legal action to clear property title disputes, ensuring marketable title.

Quiet Title Action

Synonym for quiet title, resolving ownership disputes for real estate.

Quintiles

Dividing data into five equal parts, used in financial or economic analysis.

Quitclaim Deed

Transfers property interest without warranties, common in trusts or divorces.

Quorums

Minimum attendees needed for valid corporate meetings, like shareholder votes.

Quota

A limit, like trade or sales targets, impacting financial strategies.

Quota Share Treaty

Reinsurance agreement sharing a fixed percentage of premiums and losses.

Quotation

A security’s current bid/ask price, provided by market makers or exchanges.

Quote

Synonym for quotation, the price to buy/sell a security.

Quote Currency

The second currency in a forex pair, like USD in EUR/USD.

Quote-Driven Market

Market where prices are set by market maker quotes, like OTC.

Quote Stuffing

High-frequency trading tactic flooding markets with quotes to slow competitors.

Quoted Price

The stated price for buying or selling an asset, like a stock.