LETTER B

B2B or business-to-business Back testing Back-office
Back-stop Back-up line Back-Up Servicer
Backdoor equity hypothesis Backlog Backwardation
Bad debt Bad debt reserve Bail-in
Balance sheet Balloon loan and Balloon payment Bank guarantee
Bank holiday Bank-based economy Bankruptcy
Bankruptcy costs Barrels, BPD, bbl/d, bpd, bd or b/d Barrier currency option
Barrier interest rate option Barrier option Barriers to entry
Barter Base Base metals
Basis point Basis risk Bear market
Bearer Bearer bond Bearer shares
Behavio(u)ral finance Bellwether or Barometer stock Below investment grade
Below the line Benchmark Benchmark switching
Benchmarking Beneficial owner Best efforts basis
Beta Beta coefficient Beta of assets
Bid-ask spread Bill of exchange Bill of lading or B/L
BIMBO Binomial method BIS or Bank for International Settlements
Bitcoin Black - Scholes Model Black-out period
Blind trust Block Block ownership
Block trading Blocking minority Blue chip
Blue Sky laws Board of Directors Board of Trustees
Bolt-on projects Bona fide Bond
Bond indenture Bond redeemable in shares Bond redemption premium
Bond resolution Bond value of the convertible bond Bonus issue
Book Book entry Book profitability
Book value Book value of shareholders' equity Book Value Per Share
Book-building Bookkeeping Bookrunner
Bootstrap game Bootstraping Bootstrapping model
BOT Bottom-up approach Bought deal
Brands and market share Break costs or Break-up fees Breakeven
Brent crude, Brent blend, London brent, Brent petroleum Bricks and mortar Bridge equity
Bridge loan Broker Brought over the wall
Build-Operate-Transfer Building society Bull market
Bullet bond Bullet repayment Bullion
Burn rate BUS Business angels
Business cycle Business day Business loarpose. Also called a financial loan.
Buy and hold Buy-back Buy-sell provision
Buy-side Buyer's credit Buyer's monopoly
Buyout, LBO, Leveraged BuyOut BVPS By the book
By-category income statement format By-destination income statement format By-nature income statement format