LETTER A

Abandonment risk Abeyance Accelerated book-building
Accelerated depreciation Accelerated share repurchase Acceleration, Acceleration clause
Account balancing Account receivable aging Accountant letter
Accounting criteria of value creation Accounting currency risk Accounting procedures with an impact on earnings
Accounts payable Accounts receivable Accredited investors
Accretion Accretive Accrual basis accounting
Accrual bond Accruals Accrued benefits
Accrued expense Accrued income Accrued interests
Acid test ratio Acquisitions Act of God
Acting in concert Active Fund Management Actuary
Adjustable rate preference shares Adjustable-rate debt security Adjusted Net Asset Value
Adjusted present value, APV Administrative synergy ADR
Advance dividend Advance rate Affiliates
Affirmative covenant African Development Bank (ADB) AG or Aktiengesellschaft
Agency costs Agency theory Agent bank
Agent fee Aging, Ageing, aging balance, ageing balance Agreement in principle
AIM All-in cost All-share transaction
Alliance Allocative efficiency Allotment
ALM Alpha Alternative assets
Alternative Investment Market Alternative management American Depositary Receipt
American option Amortisation Amortisation of the loan
Analytical accounting ANAV Angel investors or Business angels
Annual effective interest rate Annual meeting Annual Premium Equivalent
Annualise or annualised Annuity Annuity factor
Antidilution Antitrust laws APE
Apparent dilution Appraisal clause Appraisal or Valuation
APR or Annual Percentage Rate APT APV
Arbitrage Arbitrage pricing theory, APT Arbitration, Arbitrators
Arm's length Arranger Arranging the deal
Arrears, Unpaid Articles of Incorporation or Articles of Association Ask or Offer or Bid or Spread or Bid-Ask
Asset allocation Asset backed commercial paper Asset backed securities
Asset beta Asset contribution Asset coverage
Asset intensive Asset turnover Asset-Liability Management
Assets Assignment, assignor and assignee Associate
Associated undertaking Asymmetry - issuer/investor Asymmetry - option
Asymmetry - shareholder / creditor At par, Above par, Below par At the money
Atypical silent partner Auction Auction clause
Audit trail Average collection Average life
Average life of a bond