Salam Sale-leaseback Sales
Sales margin Sales multiple Salvage value
Samurai bond Sarbanes Oxley SARON
Scale problem Scenario analysis Scheme of arrangement
Schuldschein Scissors effect Scope of consolidation
Scoring - method Scoring function Scrip issue
SE Seasonal activity Seasoned equity offering, SEO
SEC Second proposition of the Modigliani-Miller theorem Secondary LBO
Secondary market Secondary share offering Secondary tranche
Secondary transaction Securities lending Securities placement
Securities-backed loan Securitisation Securitisation buy-out
Securitisation vehicle Securitization Buy-Out Security
Security Security market line Seed capital
Segmentation theory Self-control Self-financing/internal financing
Self-fulfilling prophecy Self-hedging Self-mimicry
Sell-side Selling group Semi-strong efficient market
Senior Banker Senior debt Seniority
Sensitivity SEO SEPA
SEPAmail Separation theorem Sequential pay
Series A Series B Series C
Service cost Setoff Settlement date
SFOR Shadow rating Share
Share buyback Share cum debt warrant Share exchange offer
Share purchase agreement, SPA Share subscription warrant Shareholder advisory board
Shareholder return Shareholder structure Shareholder value creation
Shareholders Shareholders' agreement Shareholders' equity
Shares with double voting rights Shares with multiple voting rights Sharpe Ratio
Shell Shogun bond Short (position)
Short List Short Term European Paper Short Term Note Issuance Facilities (SNIF)
Shotgun clause Side business Sight draft
Signal Signalling theory Significant influence
Signing Signing fee Silent partner
Simple majority Single coupon Single Euro Payment Area
Single-coupon bond Sinking fund SIV
Size premium Sleeping partner Small and Medium-sized companies
Small cap Smart beta Smartpool
SME Smile (volatility) Social Bonds Principles
Socially responsible investment Soft call provision Soft currency
Soft loan Soft rationing Software
Solvency Solvency II Solvency opinion
Solvency risk Solvency-and-liquidity analysis SONIA
SOP or SOTP Sovereign spread Sovereign-wealth fund
SPA SPAC Special method of translation
Special purpose acquisition vehicles Special purpose vehicle Special-purpose vehicle, SPV
Specific risk Speculation Speculative bubble
Speculative grade Speculative market Spin-off
Split Split rating Split-off
Split-up Spot Spot date
Spot market Spot price Spread
SPV Squeeze-out SRI
SRI fund Stability principle Stakebuilding
Stakeholders Stand-alone valuation Stand-by credit
Stand-by letter of credit Standard & Poor's Standard deviation
Standstill Standstill agreement Staple financing
Start-up Start-up costs Start-up costs
Statement of changes in financial position Statutory Auditors STEP
Step up bond Stewardship Stochastic
Stochastic process Stock Stock dividends
Stock Exchange Stock market index Stock market information
Stock options Stock-picking approach Straight bond
Straight line depreciation Strategic analysis Strategic assets (poison pills)
Strategic value Strike price Strip financing
Strong-efficient market Structural subordination Structured Investment Vehicles
Structured product Structurer Structurer
Stub equity Sub-participation Sub-prime
Subordinated Subordinated creditors Subordinated debt
Subordination Subrogation Subscription parity
Subscription right Subscription warrant Subscription warrant
Subsidiary Substitute Servicer Sukuk
Sum-of-the-parts method Sunset provision Super dividends
Super holding Super profit Supervisory Board
Supplier credit Supply chain Support level
Survivorship bias Sustainability Bond Guidelines Swap
Swap point Swap-driven Eurobond Swaption
Sweetener SWIFT Syndicate
Syndicated financing Syndicated loan Synergies -sharing
Synergy Synthetic bond Synthetic lease
Synthetic rating Systematic internaliser Systematic risk