Guaranteed Personal Loan
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Committee on Uniform Securities Identification Procedures (CUSIP) 
 
Committee that assigns identifying numbers and codes for all securities. These C.U.S.I.P. numbers and
symbols are used when recording all buy or sell orders. 
 
Commodities Exchange Center (CEC) 
 
The location of five New York futures exchanges: Commodity Exchange, Inc. (COMEX), the New York
Mercantile Exchange (NYMEX), the New York Cotton Exchange, the Coffee, Sugar and Cocoa Exchange
(CSC), and the New York futures Exchange (NYFE). 
 
Commodity Futures Trading Commission (CFTC) 
 
Applies to derivative products. Commodity futures trading commission is an agency created by Congress in
1974 to regulate exchange trading in futures. 
 
Common-base-year analysis 
 
The representing of accounting information over multiple years as percentages of amounts in an initial year. 
 
Common code 
 
A nine digit identification code issued jointly by CEDEL and Euroclear. As of January 1991 common codes
replaced the earlier separate CEDEL and Euroclear codes. 
 
Common market 
 
An agreement between two or more countries that permits the free movement of capital and labor as well as
goods and services. 
 
Common shares 
 
In general, there are two types of shares, common and preferred stock. The common shares usually entitle
the shareholders to vote at shareholders meetings. The common shares have a discretionary dividend. 
 
Common-size analysis 
 
The representing of balance sheet items as percentages of assets and of income statement items as
percentages of sales. 
 
Common size statement 
 
A statement in which all items are expressed as a percentage of a base figure, useful for purposes of
analyzing trends and the changing relationship between financial statement items. For example, all items in
each years income statement could be presented as a percentage of net sales. 
 
Common stock 
 
These are securities that represent equity ownership in a company. Common shares let an investor vote on
such matters as the election of directors. They also give the holder a share in a company's profits via
dividend payments or the capital appreciation of the security. Used in the context of general equities.) units
of ownership of a public corporation with junior status to the claims of secured/unsecured creditors, bond
and preferred shareholders in the event of liquidation. 
 
Common stock/other equity 
 
Value of outstanding common shares at par, plus accumulated retained earnings. Also called shareholders
equity.