| Term | Definition |
|---|
| Q Ratio (Tobin’s Q) | A ratio of a company’s market value to its replacement cost |
| Qatar Investment Authority (QIA) | A sovereign wealth fund |
| Qatari Riyal (QAR) | The currency of Qatar |
| QQQQ | An exchange-traded fund that tracks the Nasdaq 100 index |
| QSEHRA | Qualified Small Employer Health Reimbursement Arrangement |
| Qstick Indicator | A technical indicator |
| Qtum | A cryptocurrency platform |
| Quadrix | A stock rating system |
| Quadruple Witching | The simultaneous expiration of four types of options and futures contracts |
| Qualification Ratio | A ratio used to assess a borrower’s ability to repay a loan |
| Qualified Adoption Expenses (QAE) | Expenses related to adopting a child |
| Qualified Annuity | An annuity that meets certain tax requirements |
| Qualified Appraisal | An appraisal performed by a qualified appraiser |
| Qualified Automatic Contribution Arrangements (QACAs) | A type of retirement plan |
| Qualified Charitable Organization | A non-profit organization that is eligible to receive tax-deductible donations |
| Qualified Disclaimer | A legal document that disclaims an interest in property |
| Qualified Distribution | A distribution from a retirement plan that meets certain tax requirements |
| Qualified Dividend | A dividend that is taxed at a lower rate |
| Qualified Domestic Institutional Investor (QDII) | An investor in China |
| Qualified Domestic Relations Order (QDRO) | A court order that divides retirement benefits in a divorce |
| Qualified Domestic Trust (QDOT) | A trust used to hold assets for a surviving spouse who is not a U.S. citizen |
| Qualified Electric Vehicle | An electric vehicle that meets certain requirements |
| Qualified Eligible Participant (QEP) | A participant in a retirement plan |
| Qualified Exchange Accommodation Arrangements | A type of real estate transaction |
| Qualified Foreign Institutional Investor (QFII) | A foreign investor in China |
| Qualified Higher Education Expense | Expenses related to higher education |
| Qualified Institutional Buyer (QIB) | An institutional investor that meets certain requirements |
| Qualified Institutional Placement (QIP) | A way for companies to raise capital in India |
| Qualified Joint and Survivor Annuity (QJSA) | A type of annuity offered in retirement plans |
| Qualified Longevity Annuity Contract (QLAC) | A type of annuity that provides income in retirement |
| Qualified Mortgage | A mortgage that meets certain requirements |
| Qualified Opinion | An audit opinion that states that the financial statements are fairly presented, except for certain matters |
| Qualified Personal Residence Trust (QPRT) | A type of trust used to hold a personal residence |
| Qualified Pre-Retirement Survivor Annuity (QPSA) | A type of annuity that provides benefits to a surviving spouse |
| Qualified Production Activities Income (QPAI) | Income from domestic manufacturing |
| Qualified Professional Asset Manager (QPAM) | An asset manager that meets certain requirements |
| Qualified Reservist | A member of the military reserves |
| Qualified Retirement Plan | A retirement plan that meets certain tax requirements |
| Qualified Special Representative Agreement (QSR) | An agreement between a broker-dealer and a foreign person |
| Qualified Terminable Interest Property (QTIP) Trust | A type of trust used to provide income to a surviving spouse |
| Qualified Trust | A trust that meets certain requirements |
| Qualified Widow or Widower | A tax filing status |
| Qualifying Annuity | An annuity that meets certain requirements |
| Qualifying Disposition | A sale of stock that qualifies for favorable tax treatment |
| Qualifying Event | An event that triggers benefits under a health insurance plan |
| Qualifying Investment | An investment that meets certain requirements |
| Qualifying Ratios | Ratios used to assess a borrower’s ability to repay a loan |
| Qualifying Relative | A relative who meets certain requirements for tax purposes |
| Qualifying Transaction | A transaction that meets certain requirements |
| Qualifying Widow/Widower | Same as Qualified Widow or Widower |
| Qualitative Analysis | Analysis based on subjective factors |
| Quality Control | The process of ensuring quality |
| Quality Control Charts | Charts used to monitor quality |
| Quality Management | The overall management of quality |
| Quality of Life | The overall well-being of individuals |
| Quality of Earnings | The extent to which earnings are sustainable |
| Quality Spread Differential (QSD) | The difference in yield between two bonds of different quality |
| Quant Fund | A hedge fund that uses quantitative strategies |
| Quantified Self | The practice of tracking personal data |
| Quantity-Adjusting Option (Quanto Option) | An option where the payoff is linked to a foreign currency |
| Quantitative Analysis (QA) | Analysis based on numerical data |
| Quantitative Easing | A monetary policy that involves a central bank injecting liquidity into the market |
| Quantitative Easing 2 (QE2) | A round of quantitative easing by the Federal Reserve |
| Quantitative Trading | Trading based on quantitative models |
| Quantity Demanded | The amount of a good or service that consumers are willing to buy |
| Quantity Discount | A discount offered for purchasing in bulk |
| Quantity Supplied | The amount of a good or service that producers are willing to sell |
| Quantity Theory of Money | A theory about the relationship between the money supply and inflation |
| Quanto Swap | A swap where payments are linked to a foreign currency |
| Quantum Computing | A type of computing that uses quantum mechanics |
| Quarter on Quarter (QOQ) | A comparison of financial results from one quarter to the previous quarter |
| Quarter over Quarter (Q/Q) | Same as Quarter on Quarter |
| Quarter (Q1, Q2, Q3, and Q4) | A three-month period |
| Quarter-to-Date (QTD) | The period from the beginning of a quarter to the current date |
| Quarterly Income Debt Securities (QUIDS) | Debt securities that pay interest quarterly |
| Quarterly Income Preferred Securities (QUIPS) | Preferred securities that pay dividends quarterly |
| Quarterly Revenue Growth | The percentage change in revenue from one quarter to the previous quarter |
| Quartile | A statistical measure that divides data into four equal parts |
| Quasi Contract | A legal obligation imposed by law |
| Quasi-Public Corporation | A corporation that is owned by the government but operates like a private company |
| Quasi-Reorganization | An accounting procedure used to eliminate a deficit |
| Questioned Document Investigation | The examination of documents to determine their authenticity |
| Queuing Theory | A theory about waiting lines |
| Quick Assets | Current assets that can be easily converted to cash |
| Quick Liquidity Ratio | A measure of a company’s ability to meet its short-term obligations |
| Quick Ratio | Same as Quick Liquidity Ratio |
| Quick Response (QR) Code | A type of barcode |
| Quick-Rinse Bankruptcy | A derogatory term for a Chapter 7 bankruptcy |
| Quid | A slang term for pound sterling |
| Quid Pro Quo | Something given in exchange for something else |
| Quid Pro Quo Contribution | A contribution made with the expectation of receiving something in return |
| Quiet Period | A period before a company goes public when it is restricted from communicating with the public |
| Quiet Title | A legal action to establish ownership of property |
| Quiet Title Action | Same as Quiet Title |
| Quintiles | Statistical measures that divide data into five equal parts |
| Quitclaim Deed | A type of deed that transfers ownership of property |
| Quorums | The minimum number of members required to be present for a meeting to be valid |
| Quota | A restriction on the quantity of a good that can be imported or exported |
| Quota Share Treaty | A type of reinsurance treaty |
| Quotation | The price of a security |
| Quote | Same as Quotation |
| Quote Currency | The second currency in a currency pair |
| Quote-Driven Market | A market where prices are set by dealers |
| Quote Stuffing | A type of market manipulation |
| Quoted Price | The current price of a security |