Account Settlement

The summary of business operations and performance for a fiscal period. This statement often includes financial results of the company's main operations along with key performance metrics, which help to give investors and other users an idea of the company's fiscal year operating performance.

Also referred to as "settlement of account".

This term and type of statement is mainly used by companies outside of North America and is similar in nature to an annual report. Along with the basic financial-statement information, these types of reports often provide a breakdown of each business segment and a detailed look at future expectations.


Investment dictionary. . 2012.

Look at other dictionaries:

  • account settlement price — First price listed on the Forward Market on the settlement day. The account settlement price is the price on the base of which the settlement of a transaction executed during the current period can be postponed to the next period. NYSE Euronext… …   Financial and business terms

  • Trading Account Settlement —   A system of settling exchange transactions where each trade has is paid into a trading account with the exchange. At the end of the settlement period only the balance of the account has to be settled. This balance can, of course be either… …   International financial encyclopaedia

  • settlement — set·tle·ment n 1: the act or process of settling 2 a: an agreement reducing or resolving differences; esp: an agreement between litigants that concludes the litigation the states finally agreed upon a settlement and a consent decree W. J. Brennan …   Law dictionary

  • account stated — account stat·ed / stā təd/ n pl accounts stated: an account presented by a creditor to his or her debtor which by implied or express acceptance has been agreed upon by both parties as correct Merriam Webster’s Dictionary of Law. Merriam Webster.… …   Law dictionary

  • settlement payment — Under Title 11 U.S.C. Section 101: (51A) The term settlement payment means, for purposes of the forward contract provisions of this title, a preliminary settlement payment, a partial settlement payment, an interim settlement payment, a settlement …   Glossary of Bankruptcy

  • account rendered — account ren·dered / ren dərd/ n pl accounts rendered: an account presented by a creditor to a debtor for examination and settlement Merriam Webster’s Dictionary of Law. Merriam Webster. 1996. account rendered …   Law dictionary

  • settlement on account — index composition (agreement in bankruptcy), discharge (payment) Burton s Legal Thesaurus. William C. Burton. 2006 …   Law dictionary

  • settlement — 1640s, act of fixing or steadying; from SETTLE (Cf. settle) (v.) + MENT (Cf. ment). Meaning colony is attested from 1690s; that of payment of an account is from 1729 …   Etymology dictionary

  • settlement — Act or process of adjusting or determining; an adjusting; an adjustment between persons concerning their dealings or difficulties; an agreement by which parties having disputed matters between them reach or ascertain what is coming from one to… …   Black's law dictionary

  • account — 1) A statement of indebtedness from one person to another. A provider of goods or services may render an account to a client or customer (see sales invoice). 2) A named segment of a ledger recording transactions relevant to the person or the… …   Big dictionary of business and management

Share the article and excerpts

Direct link
Do a right-click on the link above
and select “Copy Link”

We are using cookies for the best presentation of our site. Continuing to use this site, you agree with this.