Glossary · Finance & Accounting

FINRA SIE Glossary of Key Terms

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A free FINRA SIE glossary: 50 key securities-industry terms (SRO, prospectus, NAV, debenture, churning, Form U4) defined in plain English for SIE candidates.

By The Exam Atlas Editorial Team · Verified 2026-08-05

Plain-English definitions of key terms for FINRA SIE study, in rough content-outline order. Simplified for learning; FINRA’s official materials are authoritative.

TermDefinition
Securities Industry Essentials (SIE) examFINRA’s entry-level exam on basic securities-industry knowledge; open to anyone 18 or older, no sponsorship needed, results valid for four years.
FINRAFinancial Industry Regulatory Authority: the self-regulatory organization that oversees broker-dealers under SEC supervision and administers the SIE.
SECSecurities and Exchange Commission: the federal government agency that administers US securities laws and oversees the markets.
Self-regulatory organization (SRO)An industry body, such as FINRA or an exchange, with rulemaking and enforcement power over its members, supervised by the SEC.
SIPCSecurities Investor Protection Corporation: protects brokerage customers if a broker-dealer fails; never covers market losses.
FDICFederal Deposit Insurance Corporation: insures bank deposits up to set limits; does not cover securities or investment losses.
Primary marketThe market in which an issuer sells new securities to investors and receives the proceeds.
Secondary marketThe market in which investors trade existing securities with each other; the issuer receives nothing.
Initial public offering (IPO)A company’s first public sale of stock, made in the primary market and sold with a prospectus.
ProspectusThe disclosure document giving buyers of a registered new issue the material facts, required under the Securities Act of 1933.
Firm-commitment underwritingAn offering in which the underwriter buys the whole issue from the issuer and resells it, bearing the risk of unsold securities.
Best-efforts underwritingAn offering in which the underwriter sells what it can as the issuer’s agent; unsold securities remain the issuer’s risk.
Broker-dealerA firm that executes securities trades for customers as agent (broker) or for its own account as principal (dealer).
Market makerA dealer that stands ready to buy and sell a security by quoting two-sided bid and ask prices.
Transfer agentThe party that maintains the issuer’s official record of security ownership and handles transfers of certificates.
Common stockOwnership in a corporation, typically with voting rights and a residual claim: common holders are paid last in a liquidation.
Preferred stockEquity with a stated dividend and priority over common stock for dividends and liquidation; usually no vote, and rate-sensitive pricing.
Preemptive rightA short-term privilege letting existing shareholders buy new shares, typically below the market price, to avoid dilution.
WarrantA long-term security giving the holder the right to buy the issuer’s stock at a set price, usually above the market price when issued.
American Depositary Receipt (ADR)A negotiable receipt that lets US investors hold foreign shares conveniently in US markets; it adds currency risk.
CouponThe stated annual interest rate a bond pays, expressed as a percentage of its par value.
Zero-coupon bondA bond issued at a deep discount that pays no periodic interest and matures at face value.
General obligation (GO) bondA municipal bond backed by the issuer’s full faith, credit and taxing power.
Revenue bondA municipal bond repaid from the income of a specific project, such as a toll road or utility.
DebentureA corporate bond backed only by the issuer’s general creditworthiness, with no specific collateral.
Convertible bondA corporate bond exchangeable for the issuer’s common stock; the conversion feature usually allows a lower coupon.
Commercial paperShort-term, unsecured corporate debt sold at a discount to meet near-term funding needs.
Net asset value (NAV)A fund’s assets minus its liabilities, divided by shares outstanding; the pricing basis for open-end funds.
Open-end (mutual) fundA fund that continuously issues and redeems its shares at the next NAV calculated after an order arrives.
Closed-end fundA fund with a fixed number of shares that trade on exchanges at premiums or discounts to NAV.
Exchange-traded fund (ETF)A fund, typically index-tracking, whose shares trade on an exchange throughout the day like a stock.
Unit investment trust (UIT)A fixed, unmanaged portfolio of securities that self-liquidates on a set termination date.
Variable annuityAn insurance contract whose value depends on investments held in a separate account; a security sold by prospectus, with no guaranteed return.
REITReal estate investment trust: a pooled real-estate vehicle that trades like a stock and distributes most of its income to investors.
Call optionA contract giving the buyer the right to buy the underlying stock at the strike price before expiration; the seller takes the matching obligation.
Put optionA contract giving the buyer the right to sell the underlying stock at the strike price before expiration.
Systematic riskMarket-wide risk, such as recessions or interest-rate moves, that diversification cannot eliminate.
Unsystematic riskCompany- or industry-specific risk that diversification can reduce.
Market orderAn order to trade immediately at the best available price: execution is certain, the price is not.
Limit orderAn order setting the worst price the customer will accept; it executes at that price or better, or not at all.
Stop orderAn order that lies dormant until the market touches the stop price, then becomes a market order.
Short saleSelling borrowed shares in the hope of buying them back cheaper; the potential loss is unlimited.
Margin accountAn account in which the customer borrows part of the purchase price from the firm; leverage magnifies both gains and losses.
Regulation TThe Federal Reserve rule setting initial margin requirements for securities purchases in margin accounts.
Regular-way settlementThe standard settlement cycle for most US stock trades: one business day after the trade date (T+1).
Anti-money laundering (AML)Duties under the Bank Secrecy Act to monitor for suspicious activity, file Suspicious Activity Reports and deter money laundering.
ChurningExcessive trading in a customer’s account, measured against the customer’s objectives, to generate commissions; prohibited.
Front runningTrading ahead of a known customer order for the firm’s or representative’s own benefit; prohibited.
Insider tradingTrading on material, nonpublic information, or passing that information to others; prohibited.
Form U4The uniform application an individual files through a member firm to register with FINRA; it discloses employment and disciplinary history.

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