LETTER D

DAC Daisy chain Data room
Dated Brent Dated date Day trader
Day-count convention Days of finished goods inventory ratio Days of goods held for resale ratio
Days of raw material ratio Days of work-in-process ratio Days purchases outstanding
Days sales outstanding Days' inventory ratio Days' payables ratio
Days' receivables ratio DCF model DDM
De-rating De-recognition Debenture
Debit Debt Debt cancellation
Debt capital Debt cycle Debt financing
Debt securitisation fund Debt security Debt service
Debt service ratio Debt wall Debt warrant
Debtor-friendly bankruptcy process Debtor-in-possession Decapitalisation
Deductible Deductible Deductible
Deed Deed of release Deed of surrender
Deep in the money Deep market Deep out of the money
Default risk Defeasance Defensive stock
Deferred compensation Deferred income Deferred Purchase Price
Deferred redemption period Deferred tax assets Deferred tax assets and liabilities
Deferred tax liabilities Deferred taxation Defined benefit plans
Defined contribution plans Deflation Delinquent
Delisting Delta Demand elasticity
Dematerialisation Dematerialised Demerger
Depletion Depositary receipt, DR Depreciation
Depreciation and amortisation Depreciation ratio Deregulation
Derivative Differed Acquisition Costs Dilution - EPS
Dilution - shareholders Dilution loss Dilution of control
Dilution profit Dilutive Direct finance
Direct method Direct valuation method Discontinuing operations
Discount rate Discounted average life of all the cash flows of a bond Discounted cash flow model, DCF model
Discounted payback period Discounting Discounting factor
Discounting of bills of exchange Discounting with recourse Disinflation
Disintermediation Disinvestment Disposal
Distressed Distribution system Diversification
Diversity score Divestiture Dividend
Dividend cover Dividend discount model, DDM Dividend per share, DPS
Dividend recapitalisation Dividend tax credit Dividend yield
DJIA Documentary credit Domiciliation
Double taxation Double-entry accounting Downgrade
Downsizing DPS DR
Dragon bond Drop dead date Dual class shares
Dual currency bond Dual listing Due diligence
Duration Dutch auction Dutch clause