RESEARCH INDEX
Research terms and keywords
Definitions, company names and keywords linked to the studies in which they are used.
- Operating cash flow
Cash generated or used by operating activities under the reporting entity’s cash-flow statement. It is distinct from profit and from cash remaining after capital expenditure.
- Free cash flow
A defined measure of cash remaining after specified investment expenditure. Companies may treat leases, joint ventures, incentives and customer payments differently; use the definition and reconciliation in the relevant report.
- Capital expenditure
Investment in assets such as equipment and facilities. Cash payments, gross asset additions and financed or leased assets have different boundaries and should not be treated as interchangeable amounts.
- Finance leases
A lease classified as financing under the applicable accounting rules. Asset recognition, principal repayment and interest are separate items; a non-cash leased asset is not another current-period cash payment.
- Trailing twelve months
A rolling total for the latest twelve months, commonly four reported quarters. Its change replaces an outgoing period with a new one and is not the new quarter’s standalone flow.
- Working capital
Funds committed to operating assets and liabilities such as receivables, inventory and payables. Changes in collection and payment timing can affect operating cash flow without the same change in reported profit.
- Order book
An organised record of orders or aggregated quotations under specified venue and data-feed rules. A displayed depth snapshot does not necessarily retain order identity, event history or hidden liquidity.
- Queue position
An order’s position relative to other orders under the venue’s matching rules. Equal displayed depth can coexist with different quantities ahead of a particular order.
- Net asset value
A fund’s assets less its liabilities at a stated valuation time; per-share NAV divides that amount by the applicable share count. NAV and an exchange-traded share price are distinct observations.
- Drawdown
The decline of a stated value or return series from its earlier peak. The series, observation frequency and treatment of distributions must be specified; a daily price decline is not automatically a drawdown measure.
- Net purchases and capital flows
A net amount measured for a stated investor group, market and period. Securities purchases, fund subscriptions and cross-border settlement measure different activity and cannot be equated without a reconciliation.
- Event order
The sequence in which updates are applied under a defined data contract. Source sequence, receipt time and processing time can imply different orders; the reconstruction must follow the source’s stated semantics.
- Reproducible replay
Reapplying recorded updates with documented input, initial state and update rules. Reproducing an output establishes repeatability; agreement with the source contract requires separate validation.
- Information availability
Which information an observer could actually use at a stated decision time. A retrospective reconstruction may contain later information that was unavailable to a contemporaneous decision.
- Quoted spread
The difference between the stated best ask and best bid. A relative spread uses a defined denominator, commonly the midpoint; the price difference alone does not specify available trading quantity.
- Market liquidity
The trading conditions for an order of a specified size, direction and time, including price, available quantity and execution constraints. Displayed depth is one observation rather than a complete measure of liquidity.
- Portfolio exposure
A portfolio’s sensitivity or economic position under a specified measurement convention. Market value, net exposure, gross exposure and derivative notional use different definitions and denominators.
- Alphabet
The company discussed in the Alphabet and Microsoft cash-flow study. Its consolidated results and Google Cloud segment results have different reporting boundaries.
- Microsoft
The company discussed in the cash-flow and lease study. Microsoft consolidated results, Microsoft Cloud and Azure are distinct reporting scopes.
- Amazon
The company discussed in the AI investment-chain study. Consolidated cash flow includes activities beyond AWS and is not an independently disclosed AI-project return.
- Intel
The company discussed in the processor and foundry earnings analysis. Foundry segment revenue includes internal transactions and must be distinguished from external customer sales.
- Sandisk
The flash-storage company discussed in the AI investment-chain study. Its direct property purchases, joint-venture funding and adjusted cash-flow measure cover different items.
- Samsung Electronics
Samsung Electronics, the issuer whose ordinary shares and specified executed buyback programme are examined in the Korean-equity study. The term does not refer to every Samsung-group entity.
- SK hynix
The memory-company issuer whose shares and executed buybacks are examined in the Korean-equity study. Announced repurchase plans and completed transactions remain distinct records.
READING & REUSE
Sources and scope.
Manuscript pages link to the original text and citation record. Fund and market studies identify their evidence, observation dates and analytical scope; notes explain methods, while browser experiments use synthetic data.
For a replication question or correction, include the title, version and the specific passage or calculation.