What Is a Continuation Pattern? A continuation pattern in the financial markets is an indication that the price of a stock or other asset will continue to move in the same direction even after the continuation pattern completes. There are several continuation patterns that technical analysts use as signals that the price trend will continue.
What Is a Continuation Statement? A continuation statement is an amendment attached to a UCC-1 financing statement. Continuation statements extend the lender’s lien on the borrower’s collateral past the original financing statement’s expiration date. When a lender files a continuation statement, the continuation statement extends the UCC-1 financing statement by five years from the date
What Are Continuing Claims Continuing claims track the number of U.S. residents filing for ongoing unemployment benefits in a given week. Continuing claims measure ongoing unemployment benefits, which is in contrast to initial claims, which track new filings for benefits. In order to be counted among continuing claims, a person must be covered by unemployment
What is the Continuity of Interest Doctrine? The Continuity of Interest Doctrine (CID) requires shareholders of an acquired company to hold an equity stake in the acquiring company to allow tax deferral. The doctrine, (or CID, also known as Continuity of Proprietary Interest) stipulates that a corporate acquisition of a target firm can be done
What Is a Continuous Audit? A continuous audit is an internal process that examines accounting practices, risk controls, compliance, information-technology systems, and business procedures on an ongoing basis. Continuous audits are usually technology-driven and designed to automate error checking and data verification in real time. A continuous-audit–driven system generates alarm triggers that provide notice about
What Is Continuous Compounding? Continuous compounding is the mathematical limit that compound interest can reach if it’s calculated and reinvested into an account’s balance over a theoretically infinite number of periods. While this is not possible in practice, the concept of continuously compounded interest is important in finance. It is an extreme case of compounding, as most
What Are Continuous Operations? Continuous operations are the core profit-making activities within a business or organization that are ongoing and sustained in the event of a business disruption. In this context, it is also known as continuing operations. Continuous operations also can refer to a firm running its business around the clock 24/7, with downtime
What Is a Contra Account? A contra account is used in a general ledger to reduce the value of a related account when the two are netted together. A contra account’s natural balance is the opposite of the associated account. If a debit is the natural balance recorded in the related account, the contra account
What Is a Contra Broker? A contra broker is a broker that is taking the opposite side of a transaction initiated by another broker. For example, in a transaction in which a broker wishes to sell securities to another broker, the buyer would be a contra broker for the purposes of that transaction. Conversely, when
What Is a Contract for Differences (CFD)? A contract for differences (CFD) is an arrangement made in financial derivatives trading where the differences in the settlement between the open and closing trade prices are cash-settled. There is no delivery of physical goods or securities with CFDs. Contracts for differences is an advanced trading strategy that
