Short Sale

Against the Box
A strategy where an investor executes a short sale on a stock in which they already maintain a long position. This effectively 'locks in' their financial gains or losses, regardless of the current stock price.
Securities Loan
A securities loan involves the loaning of securities by one broker to another, typically to facilitate a short sale or, in a broader context, can refer to a loan collateralized by marketable securities.
Short Sale
A short sale can refer to both an arrangement within financial markets involving the sale of securities, as well as an arrangement between a mortgagor and mortgagee involving a real estate transaction.
Short Selling
Short selling is a trading strategy where an investor borrows shares and sells them on the open market, planning to buy them back later for less money.

Accounting Terms Lexicon

Discover comprehensive accounting definitions and practical insights. Empowering students and professionals with clear and concise explanations for a better understanding of financial terms.