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Qualified Person
A technical term used in European Union pharmaceutical regulation (Directive 2001/83/EC for Medicinal products for human use); the regulations specify that no batch of medicinal product can be released for sale or supply prior to certification by a QP that the batch is in accordance with the relevant requirements. The QP is typically a licensed pharmacist, biologist or chemist (or a person with an
Health Care Term
Letter: Q
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Qualifying SPEs QSPEs
These entities are a specific type of Variable Interest Entity defined in ASC 860, Transfers and Servicing. The activities of QSPEs are significantly limited and entirely specified in the legal documents that established the entity. There also are significant limitations on the types of assets and derivative instruments they may hold and the types and extent of activities and decision-making they
Financial Term
Letter: Q
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Quarterly Required Amount
means, for the reset rate notes, (1) on any reset date, the Reset Period Target Amount or (2) on a distribution date that is one year or less before the next reset date (x) the Reset Period Target Amount multiplied by (y) 5 minus the number of distribution dates remaining until the next reset date for the reset rate notes (excluding the current distribution date and including the next reset date),
Financial Term
Letter: Q
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Quick Ratio
A financial strength ratio that measures proportion of companys cash & shortterm investments to companys current liabilities. Quick Ratio displays the ability to pay current liabilities with the cash & shortterm investments. The higher the number, the stronger the balance sheet of the company. Quick Ratio Formula = (cash & shortterm investments / current liabilities)
Fundamental Analysis
Letter: Q
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Quota Share Reinsurance
Reinsurance wherein the insurer cedes an agreed-upon fixed percentage of liabilities, premiums and losses for each policy covered on a pro rata basis.
Insurance Term
Letter: Q
