Bank regulators
Bankruptcy
of Best Products
BLX loans and
bonds and
of Boston Chicken
court
of Fairchild Industries
of Garden Ridge
of Startec
of Sweet Traditions
of Sydran Foods
Trilogy Conifer
of WorldCom
Bear market
Bear Stearns
Berkowitz, David
Bernanke, Ben
Berne, Amy
Best Products, bankruptcy of
Bill Russell Oil
audit photographs
debt
Biotech company
“Black box” funds
Blended return
Bonander, Laura
Bonds
bankruptcy and
high-yield
investment-grade
prices
purchasing
risky
Startec
Treasury
Booker, Rene
Book value
Borrowable shares
Boston Chicken
bankruptcy of
Braswell, Mark
Brawn, Darius
Brickman, Jim
Brockovich, Erin
Browne, Brooks
Bruce, Steve
Buffett, Warren
Bull market
Bush, George W.
Business and Industry Loan (B&I)
program
Business development companies (BDC)
Business Loan Center
Business Loan Express (BLX)
bankruptcy of
borrowings of
business operations
cash flow
delinquent loans
fraud at
liquidity of
loan fraud
loans originated by
management
name change to Ciena Capital
noncash revenue
origination volumes
politics and
preferred lender status of
qui tam case against
securitizations
Special Asset Group
status in January 2008
valuation comparison
valuation of
Business model
Business plan
Business-to-business (B2B) networks
Byrne, Patrick
C
Callan, Erin
Callidus
Campaign contributions
Capital
initial
in portfolios
preserving in investments
risking
structure
surplus of
Capital gains
dependency on
Capital Research and Management (CRM)
Capital structure arbitrage
Carruthers, Jim
Casey, Kathleen L.
Cash compensation
Cash flow, BLX
CBS Marketwatch.com
Center for Public Integrity
Central Intelligence Agency (CIA)
Century Business Services (CBIZ)
Chanos, Jim
Charge-offs, delay in
Chemdex
Chief valuation officer, creation of position
Ciena Capital. see Business Loan Express (BLX)
Cisco Systems
Citigroup
Class-action lawsuits
filing
Clearing system
Closed-end funds
Coca-Cola
Collateralized loan obligations (CLO)
Collateral valuations
Collateral values, inflating
Color Factory
Commercial mortgage-backed securities (CMBS)
portfolio
Commercial mortgage loans
Common stock
Community Express
Companies
insurance
investment
management
portfolio
private
Compensation
cash
costs
in-kind
senior management
stock as
CompuCredit
Computer Learning Centers (CLCX)
Concentrated portfolios
Conseco
“turnaround memos” and
Conspiracy of Fools (Eichenwald)
Conspiracy theory
Conventional loans
Conventional small business lending
Cooper Natural Resources
Corporate debt
Corporate fraud
Corporate securities
Corporate taxes
Corruption
Costs, acquisition
Counterfeit shares
Cox, Christopher
C.R. Anthony
Cramer, Jim
Credit America
Credit history
Criminal behavior
Criminal legality
Current-sale test (SEC)
impairment test versus
Current-sale valuation
D
Davies, Bettie A.
Davis, Lanny
“Dead money”
Deal, The
Debt
converting to equity
corporate
guarantees
investments
market values
securities
senior
subordinated
Velocita
Debt investments
Debtor-in-possession (DIP)
Debt-to-equity conversion
Debt-to-equity ratio
Defamation
Defaulted loans
Default rates
Delinquency reports
loans and
Delinquent loans
Demutualizations
Department of Education
Depreciated/non-accrual investments
Depreciation
Deutsche Bank
Disclosure
about BLX investigation
fair
of put agreement
Dishonesty, establishing pattern of
Disinformation campaign
Disqualified loans
Disraeli, Benjamin
Dividend company
Dividend growth model
Dividends
decreasing
stock
Dodd, Robert
Donaldson, Bill
Donaldson, Lufkin & Jenrette (DLJ)
Duff & Phelps
Duncan, Garry
Dunlap, Al
E
Earnings
per share
recurring
taxable
Earnings before interest, taxes, and
management fees (EBITM)
Earnings before interest, taxes, depreciation, and amortization (EBITDA)
Eastbourne Capital
Ebbers, Bernie
Economy stocks
Eichenwald, Kurt
Einhorn, Cheryl Strauss
Eisinger, Jesse
Elán
fraud at
Elliot, Faye
Embezzlement
EMCOR
Employees
ethics and
stock options
Endicott Partners
Enron
Allied Capital resembling
management
Raptor partnership and
Enterprise values
Environmental Protection Agency (EPA)
Environmental violations
Equity
injections
investments
offerings by Allied Capital
Equity-kicker marks
Ethics
employees and
Executive Greetings
debt and equity investments
Exercise price
Expenses, back-loading of
F
Fairchild Industries
bankruptcy of
debt and equity investments
Fair disclosure (FD)
Fair-valuation methods
Fair value
determining
Fair-value accounting
SEC and
False Claims Act
Farm Credit Auditors’
Farmer Mac, sales of
Farmhouse Equity Research
Fastow, Andy
Federal Deposit Insurance Corporation (FDIC)
Federal Trade Commission
Fees
management
related-party
Felker, Charles
Ferguson, Jock
Financial crisis
Fire-sale accounting
“Fire sale” prices
Fire-sales of assets
Food and Drug Administration (FDA)
Fooling Some of the People (Einhorn), hardcover publication of
Forbes
Foreclosure
Forensic detectives
Fox, Chris
Franchises
Fraud
accounting
Allied Capital and
at BLX
cleaning up after
combating
corporate
at Elan
gas station
government-related
insiders and
Internet bubble and
loan
mortgage transactions
securities
shrimp-boat
stock research and
underwriting practices and
WorldCom
Fraudulent loans
origination of
Freedom of Information Act (FOIA)
Friedman, Billings & Ramsey
Frontline Capital Group
Full Disclosure Coalition
Fundraising, Kerry and
Funds
“black box”
closed-end
hedge
mutual
Tiger Fund
venture
G
Gain-on-sale accounting
assumptions about
Gains
capital
net capital
Galaxy American Communications Inc. (GAC)
debt and equity investments
Garden Ridge
bankruptcy of
debt and equity investments
financial statements
Gas station frauds
Geaney, Donal
General Accountability Office (GAO)
SBA lender oversight and
General Electric (GE)
Generally accepted principles (GAAP)
Gladstone, David
Gladstone Capital
Gohlke, Gene A.
Goldman Sachs
Gotham Partners
Government
accounting procedures
investigations into BLX
Government Accountability Office (GAO) report
Government Account Office (GAO) report
Government-Business Forum on Small Business Capital Formation (SEC)
Government officials and regulators, list of
Government-related fraud
Grade 4 loans
Gradient Analytics
Gray, David R.
Greenberg, Herb
Greenlight and advisors, list of
Greenlight Capital
Allied Capital and
early successes of
employees
initial business plan for
investment and
Lehman Brothers and
origin of
qui tam case against Allied Capital and BLX
relationship with Gotham
SEC investigation of
shrimp boat case
Growth model, dividend
Growth rate
Growth stocks
Guaranteed prices
Gutkin, Bruce
H
Harrigan, George
Harrington, Pat
Harris, Glenn
Harvard Business School
HealthSouth
Hedge funds
industry
media and
miscreant
regulation of
Hewlett Packard, pretexting
scandal
High-yield bonds
High-yielding stocks
Hohimer, Keith
Hold-to-maturity accounting
House Committee on Energy and Commerce
House Small Business Committee
Howard Johnson Express Inn
Hurricane Katrina, loans after
I
IBM Global Services
Impairment test
current-sale test versus
Income
interest
net
net investment
net operating
payment-in-kind (PIK)
quarterly net investment
taxable
Income taxes
Indefensible valuations
Index hedge
Initial capital
Initial public offering (IPO)
In-kind compensation
Insider buying
Insider options, value of
Insiders
fraud and
Insider sales
Insider trading
Insurance companies demutualizations
“mutuals”
Interest income
Interest rates
inflated
short-term
Internet bubble
launch of
value investing and
Investigative journalism, role of
Investment
appreciated
companies
debt
depreciated/non-accrual
equity
losses
mezzanine
net
performance
preserving capital in
private-equity
program
return
revalue
write-downs
Investment Company Act
Investment-grade bonds
Investors
“absolute-return”
analysis of market by
long-only
private-equity
value
Ira Sohn conference
J
Jaffray, Piper
Jenkins Jr., Holman W.
Jennings, Alexandra
Johnson & Johnson
John Wiley & Sons
Journalists, list of
Junior loan
Justice Department
K
Kantrow, Yvette
Kerry, John
fundraising and
Keswin, Jeff
Keynes, John Maynard
Kilroy, Kelly
Kinsey, Walter
Knight, Jerry
Kozlowski, Dennis
Kroll
gas station and motel frauds and
investigation of
Kudlow, Larry
Kupperbusch, Kevin
L
Lawsuits
class-action
malpractice
whistle-blower
Lay, Ken
Lehman Brothers
Lender oversight, rules for
Lending
conventional small business
programs, SBA
regulations, of SBA
Liberty Mutual
Licensing
Limited Partnership Interests
Lin, James
Liquidation
net value
property
Liquidity
of BLX
crisis
Litigation
Loan-parking arrangement
Loans
by Allied Capital Lending
Business and Industry
carrying
commercial mortgage
conventional
defaulted
delinquency reports and
delinquent
disqualified
fraudulent
Grade
after Hurricane Katrina
junior
mezzanine
motel
origination
performance
piggyback
private finance
purchasing the guarantee
rejected
risky
Small Business Administration (SBA)
subordinated
substandard
write-downs on
Loan sharks
Lobbying
Lokey, Houlihan
Long, Robert D.
Long-only investors
Long-Term Capital Management
Long-term shareholders
Long-term value
Loss analysis
Losses
M
Madoff, Bernie
Mason, Greg
Magnet Properties, LLC
Mail fraud
Malpractice lawsuit
Management
BLX
companies
concepts
credibility of
fees
role of
Management concept
Six Sigma
Six Sigma Black Belts
Market
Asian
bear
bull
crash
extremes
failing
manipulation
manipulation activity
value
Market values debt
McGee, Matthew
McLucas, Bill
MDC Holdings
Media
Allied Capital and
hedge funds and
Medicare, false claims involving
Mergers and acquisitions (M&A)
Merrill Lynch
Allied Capital stock offering
analysts
Mezzanine investments
Mezzanine loans
Miscreant hedge funds
Misinformation campaign
Money laundering
Monkey Business (Rolfe and Troob)
Morgan Keegan
Morgan Stanley
Internet and
Mortgage, fraudulent transactions
Morton Grove Pharmaceuticals
Mosaic Theory, of valuation
Motel loans
Multiyear treatment cycle
Mutual funds
trade
“Mutuals”
N
Naked shorting
defined
“Napoleon complex”
Napoli, Robert
Nasdaq
implosion of
National Association of Securities Dealers
National Marine Fisheries Service
Negative stock research
Negotiation
Net asset value (NAV). See also Book value
Net capital gains
Net income
Net investment
Net investment income
Net operating income (NOI)
NETtel
“New economy” stocks
New York Stock Exchange (NYSE)
The New York Times
Nguyen, Hoa
“No comment” policy
Noncash revenue
Non-performing assets
Norwesco
O
Off-balance-sheet
Office of Compliance Inspections and Examinations (OCIE)
Office of Inspector General (OIG)
Off Wall Street (Roberts)
O’Hara, Terrence
OnSite
Operating companies
Option cancellation payment (OCP)
Oral business agreements
Orthodontic Centers of America (OCA)
Overstock
“Oversubscription” rights
P
Painter, Ed
Pair trades
Patel, Mangu
Payment-in-kind (PIK) income
Pearlstein, Steven
Perold, André
Phone records, theft of
Phycor
Piggyback loans
Pinnacle Systems
Piper Jaffray
Political action committee (PAC)
Politics
Portfolio company
Portfolios
analysis
capital in
commercial mortgage backed securities
concentrated
construction of
growth
lending accounting
losses and gains in
mark-ups and mark-downs in
performance
progress of
quality
real estate
recession and
securitized
Small Business Administration (SBA)
valuation
Portfolio valuation methodology
Positive stock research
Preferred lender providers
status
Preferred lender status, of BLX
Preferred lending program (PLP)
status
Preferred stock
Pretax profits
Pretexting
Hewlett Packard scandal
as invasion of privacy
Prices
bond
decline in
exercise
fire sale
guaranteed
stock
unguaranteed
volatility of
Price-to-earnings (P/E) multiple
Private companies
Private-equity investments
Private-equity investors
Private finance loans
Product revenue
Professional investors, list of
Profits
pretax
pro forma
reporting
Project on Government Oversight (POGO)
Property liquidation
Provident Bank
Proxy
Put agreement
disclosure of
Pyramid-scheme accounting
Q
Qui tam case against Allied Capital and BLX
R
Ralston Purina
Raptor, partnership with Enron
Real estate
portfolios
ventures
Real estate investment trust (REIT)
Recession
portfolios and
Rechler, Scott
Reckson Associates
Recurring earnings
Redox Brands
Regulatory guidelines
Reinsurance companies
Related-party fees
Reliance Acceptance
Reporting, profits
Residual interests
Resolution Trust Corporation
Retail shareholders
Returns
absolute
blended
investment
risk-adjusted
Revenue recognition policy, of Allied Capital
Revenues
noncash
product
Risk
analysis of
Risk-adjusted returns
Robertson, Julian
Rogue employees
Roll, Penni
Rural Business Service (RBS)
Rural Telephone Finance Cooperative (RTFC)
S
Sachs, Gerald
Sales
of Farmer Mac
of securities
of shares
Samsonite
collapse of
Sarbanes-Oxley Act
Savings-and-loan crisis
SBA. see Small Business Administration (SBA)
SBAExpress
Scheidt, Doug
Scrushy, Richard
Seabrooks, Robert
Securities
corporate
debt
depressed
fraud
offering
sales of
Securities and Exchange Commission (SEC)
accounting rules
Allied Capital investigation
as civil regulatory agency
current-sale test
Enforcement division
fair-value accounting and
filings
Greenlight Capital investigation
investigation by
short selling ban
testimony at
Securities Exchange Act
Securitizations
Securitized portfolios
Security analysis
Seeking Alpha
Seitel
Senior debt
September 11, 2001 terrorist attacks
Sham company
Share-clearing system
Shareholders
CRM as Allied’s largest
long-term
long-term capital gains and
retail
rewarding
tax shield for
Shares
borrowable
cost per
counterfeit
sale of
Short-sellers
author as
borrowing stock
profit-motivated
SEC and
Shrimp-boat loans
SBA and
Siegler, Collery & Company (SC)
Sirrom Capital
analysis of
success of
Six Sigma, management concept
Six Sigma Black Belts, management concept
Small Business Act
Small Business Administration (SBA)
BLX and
criticism of
defrauding of
lending programs
lending regulations
Loan Programs Division
loans
loss claims
policy of
portfolio
“pushback”
qui tam case against Allied Capital and BLX
shrimp-boat loans and
standard for valuation
standard operating procedures of
Small business investment company (SBIC)
Small Business Investment Incentive Act
Snowe, Olympia
Sohn conference
S&P 500
Sparrow, Suzanne
Spear, Leeds & Kellogg (SLK)
Special-purpose entities
Spillover distribution
Spin-offs
defined
Spitzer, Eliot
Startec bonds and
Startec Global
