Practice // Glossary letter A

GLOSSARY LETTER

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 Activités post-marché
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