Q

• Qualified dividend

  An ordinary dividend that can be reported to the IRS as a capital gain rather than income.

• Qualified institutional buyer

  (QIB) is a class of investor that can safely be assumed to be a sophisticated investor and hence does not require the regulatory protection that the Securities Act's registration provisions give to investors. In broad terms, QIBs are institutional investors that own or manage on a discretionary basis at least $100 million worth of securities.

• Qualified Purchaser

  While additional criteria also apply, in general, "Qualified Purchasers" are individuals with at least $5 million in investable assets or entities with at least $25 million in investable assets.

• Quality of earnings

  An assessment of the sustainability and reliability of a company's reported earnings, examining the sources, consistency, and transparency of the earnings generated. A company's quality of earnings is revealed by dismissing any anomalies, accounting tricks, or one-time events that may skew the real bottom-line numbers on performance.

• Quant fund

  A hedge fund or investment fund that uses quantitative analysis and computer-based models to make investment decisions, often relying on statistical and mathematical techniques to identify trading opportunities.

• Quantitative analysis

  (QA) an approach that emphasizes mathematical and statistical analysis to help determine the value of a financial asset. It is used to evaluate and predict financial performance, often used in investment management and risk analysis.

• Quasi-reorganization

  A relatively obscure provision under generally accepted accounting principles (GAAP), which states that under certain circumstances, a firm may eliminate a deficit in its retained earnings account by restating assets, liabilities, and equity in a manner similar to a bankruptcy.

• Quiet period

  A set amount of time, before a company’s initial public offering (IPO),when a company's management and marketing teams cannot share opinions or additional information about the firm. The quiet period prohibits management teams or their marketing agents from making forecasts or expressing any opinions about the value of their company.

• Quorum

  The minimum number of shareholders or board members required to be present at a meeting in order for the meeting to be valid and decisions to be made.

• Quoted spread

  The difference between the bid price and the ask price of a security or financial instrument, representing the cost of trading and the potential profit for market makers.

• Quantitative Easing (QE)

  Is a monetary policy action where a central bank purchases predetermined amounts of government bonds or other financial assets in order to stimulate economic activity. Quantitative easing is a form of monetary policy that came into wide application after the financial crisis of 2007–2008.

• Quantitative Trading

  The process of designing and developing trading strategies based on mathematical and statistical analyses.