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 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