| ADR
| APT
| APV
|
| Abandonment risk
| Accelerated book-building
| Accelerated depreciation
|
| Account balancing
| Accounting criteria of value creation
| Accounting currency risk
|
| Accounting procedures with an impact on earnings
| Accounts payable
| Accounts receivable
|
| Accretion
| Accruals
| Accrued expense
|
| Accrued income
| Acid test ratio
| Acquisitions
|
| Acquisitions
| Acquisitions
| Adjustable rate preference shares
|
| Adjustable-rate debt security
| Adjusted present value, APV
| Administrative synergy
|
| Advance dividend
| Affirmative covenant
| Agency costs
|
| Agency theory
| Agent bank
| Agent fee
|
| Agreement in principle
| All-in cost
| All-share transaction
|
| Alliance
| Allocative efficiency
| Also called order book.
|
| Alternative management
| American Depositary Receipt
| American option
|
| Amortisation
| Amortisation of the loan
| Annual effective interest rate
|
| Annuity
| Annuity factor
| Apparent dilution
|
| Appraisal clause
| Arbitrage
| Arbitrage pricing theory, APT
|
| Arranger
| Arranging the deal
| Asset backed commercial paper
|
| Asset beta
| Asset contribution
| Asset coverage
|
| Asset turnover
| Assets
| Associate
|
| Associated undertaking
| Asymmetry - option
| Asymmetry - shareholder / creditor
|
| Asymmetry – issuer/investor
| At the money
| Auction
|
| Auction clause
| Average life of a bond
| BIMBO
|
| Back-stop
| Back-up line
| Backdoor equity hypothesis
|
| Balance sheet
| Bank guarantee
| Bank-based economy
|
| Bankruptcy
| Bankruptcy costs
| Barrier currency option
|
| Barrier interest rate option
| Barrier option
| Base
|
| Basis point
| Bear market
| Bearer bond
|
| Bearer shares
| Behavio(u)ral finance
| Below investment grade
|
| Benchmark switching
| Benchmarking
| Best efforts basis
|
| Beta
| Beta coefficient
| Beta is also called beta coefficient.
|
| Beta of assets
| Bid-ask spread
| Bid-ask spread is also called spread.
|
| Bill of exchange
| Binomial method
| Black & Scholes Model
|
| Black-out period
| Block
| Block ownership
|
| Blocking minority
| Bolt-on projects
| Bond
|
| Bond redeemable in shares
| Bond redemption premium
| Bond value of the convertible bond
|
| Book
| Book profitability
| Book value
|
| Book value of shareholders’ equity
| Book-building
| Bookrunner
|
| Bootstrap game
| Bootstrapping model
| Bottom-up approach
|
| Bought deal
| Brands and market share
| Breakeven
|
| Bridge loan
| Bull market
| Bullet bond
|
| Bullet repayment
| Business cycle
| Business loan
|
| Buy and hold
| Buy-in
| Buy-sell provision
|
| Buyer’s credit
| By-category income statement format
| By-destination income statement format
|
| By-function income statement format
| By-nature income statement format
| CAPM
|
| CD
| CDO
| CFROI
|
| CSR
| CVA
| CVR
|
| Call option
| Call provision
| Callable instrument
|
| Cap
| Capital Asset Pricing Model, CAPM
| Capital adequacy ratio
|
| Capital decrease
| Capital employed
| Capital expenditures
|
| Capital gain/loss
| Capital increase
| Capital intensity
|
| Capital invested
| Capital lease
| Capital market economy
|
| Capital market line
| Capital rationing
| Capital reduction
|
| Capital structure
| Capital turn
| Capital-employed analysis
|
| Capitalisation
| Capitalisation factor
| Captive insurance company
|
| Carrybacks
| Carryforwards
| Carveout
|
| Cash (and cash equivalents)
| Cash Value Added
| Cash budget
|
| Cash certificate
| Cash flow
| Cash flow budget
|
| Cash flow fade model
| Cash flow from operating activities
| Cash flow from operations
|
| Cash flow matching approach
| Cash flow plan
| Cash flow return on investment, CFROI
|
| Cash flow statement
| Cash flow value
| Cash management
|
| Cash mutual fund
| Cash pooling
| Cash ratio
|
| Certificate of deposit, CD
| Characteristic line
| Charges
|
| Chart analysis
| Chartist
| Chirographic creditor
|
| Claw-back clause
| Claw-back commitment
| Claw-back provision
|
| Clearing house, clearinghouse
| Clientele effect
| Closing rate method
|
| Club deal
| Co-lead managers
| Co-leads
|
| Co-managers
| Collar
| Collateralised debt obligation, CDO
|
| Combined leverage
| Commercial currency risk
| Commercial interest rate risk
|
| Commercial loan
| Commercial paper
| Commercial synergy
|
| Commitment fee
| Committed facility
| Common equity
|
| Common stock
| Company-friendly bankruptcy process
| Comparables model
|
| Comparative analysis
| Competitive bidding
| Completed contract method
|
| Compound interest
| Concentration bank
| Confirmed credit line
|
| Conglomerate
| Conglomerate discount
| Consolidated accounts
|
| Consolidation
| Consolidation methods
| Constant amortisation
|
| Construction contracts
| Contingent assets
| Contingent claims model
|
| Contingent liabilities
| Contingent tax liabilities
| Contingent taxation
|
| Contingent value rights, CVR
| Contribution margin
| Contribution of assets
|
| Contribution of shares
| Control premium
| Conventional convertible preferred stock
|
| Conversion option into shares of the target company
| Conversion premium
| Conversion price
|
| Conversion ratio
| Conversion value of the convertible bond
| Convertible bonds
|
| Convertible preferred stock
| Convexity
| Cooke ratio
|
| Corporate governance
| Corporate social responsibility
| Cost
|
| Cost of capital
| Cost of debt
| Cost of equity
|
| Cost of refunding
| Cost of shareholders’ equity
| Counterparty risk
|
| Coupon payment
| Coupon rate
| Coupon reinvestment risk
|
| Covariance
| Covenants
| Covered warrant
|
| Credit default swap
| Credit derivative
| Credit facility
|
| Credit insurance
| Credit line
| Credit ratings
|
| Credit risk
| Credit scoring
| Credit spread
|
| Credit-based economy
| Creditor-friendly bankruptcy process
| Creditors (U.K.)
|
| Cross default covenant
| Currency at (forward) premium/at discount
| Currency option
|
| Currency risk
| Currency swap (with principal)
| Currency swap without principal
|
| Currency translation
| Current assets
| Current liabilities
|
| Current rate method
| Current ratio
| Customer credit
|
| DCF model
| DDM
| DPS
|
| DR
| Data room
| Dated date
|
| 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
|
| De-rating
| Debit
| Debt
|
| Debt capital
| Debt cycle
| Debt financing
|
| Debt securitisation fund
| Debt security
| Debt service
|
| Debt service
| Debt service ratio
| Debt warrant
|
| Debtor-friendly bankruptcy process
| Decapitalisation
| Default risk
|
| Defeasance
| Deferred income
| Deferred redemption period
|
| Deferred tax assets
| Deferred tax assets and liabilities
| Deferred tax liabilities
|
| Deferred taxation
| Defined benefit plans
| Defined contribution plans
|
| Delisting
| Delta
| Demerger
|
| Depositary receipt, DR
| Depreciation
| Depreciation and amortisation
|
| Depreciation ratio
| Depreciation ratio
| Derivative
|
| Dilution loss
| Dilution of control
| Dilution profit
|
| Dilution – EPS
| Dilution – shareholders
| 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
| Disintermediation
|
| Distribution system
| Diversification
| Divestiture
|
| Dividend
| Dividend discount model, DDM
| Dividend per share, DPS
|
| Dividend tax credit
| Dividend yield
| Documentary credit
|
| Domiciliation
| Double-entry accounting
| Dual class shares
|
| Due diligence
| Duration
| Dutch auction
|
| Dutch clause
| EASDAQ
| EBIT multiple
|
| EBIT, Earnings Before Interest and Tax
| EBIT, Earnings Before Interest and Taxes
| EBITDA margin
|
| EBITDA multiple
| EBITDA, Earnings before interest, tax, depreciation and amortisation
| EBITDAR
|
| EBITDAR, Earnings before interest, taxes, depreciation, amortisation and rent
| EGM
| EMTN, Euro MTN
|
| ENPV
| EONIA, Euro Overnight Index Average
| EPS
|
| ESOP
| ETF
| EURIBOR, Euribor
|
| EVA
| EVA model
| Earn-out clause
|
| Earnings
| Earnings Before Interest and Taxes
| Earnings before interest, taxes, depreciation and amortisation
|
| Earnings per share, EPS
| Earnings retention ratio
| Earnings yield
|
| Economic analysis
| Economic indicators of value creation
| Economic profit
|
| Economic rent
| Economic risk
| Economic value added, EVA, EVA Model
|
| Economy of scale
| Efficient frontier
| Efficient market
|
| Efficient market hypothesis
| Efficient portfolio
| Electronic bill of exchange
|
| Electronic promissory note
| Employee stock ownership program, ESOP
| Employee-shareholders
|
| Enhancement
| Enterprise value
| Enterprise value multiples
|
| Equalisation tax
| Equilibrium value
| Equity
|
| Equity affiliate
| Equity beta
| Equity capital multiples
|
| Equity credit
| Equity cycle
| Equity in drag
|
| Equity kicker
| Equity line
| Equity method
|
| Equity premium puzzle
| Equity ratio
| Equity risk premium
|
| Equity sweetener
| Equity warrant
| Equity-for-debt swap
|
| Equity-linked securities
| Equivalent annual cost method
| Escrow account
|
| Eurimean
| Euro MTN
| Euro Overnight Index Average
|
| Euro-NM
| Eurobond
| Euronext
|
| European Interbank Offered Rate
| European option
| European-style option
|
| Event-study analysis
| Exceptional items
| Exchange ratio
|
| Exchange risk
| Exchange traded fund
| Exchangeable bonds
|
| Exclusive negotiations
| Exercise date
| Exercise period
|
| Exit clause
| Expanded net present value, ENPV
| Expected equity risk premium
|
| Expected outcome
| Expected return
| Expected return of a market portfolio
|
| Expected return on assets – pensions
| Expenses
| Expert systems
|
| Explicit forecast period
| Export credit
| Expropriation effect
|
| Extended trade-off model
| External capital
| External projects
|
| Extraordinary general meeting of shareholders, EGM
| Extraordinary items
| FCFF
|
| FFO
| FIFO, First in, first out
| FRA
|
| Face value
| Facility fee
| Factor
|
| Factoring
| Fairness opinion
| Fallen angels
|
| Fama-French model
| Family-owned company
| Finance lease
|
| Financial analysis
| Financial analysis techniques
| Financial analyst
|
| Financial assets
| Financial breakeven
| Financial buyer
|
| Financial communication
| Financial cost
| Financial currency risk
|
| Financial distress
| Financial distress cost
| Financial expense
|
| Financial income
| Financial interest rate risk
| Financial investor
|
| Financial leverage
| Financial leverage - dynamic
| Financial loan
|
| Financial resources
| Financial risk
| Financial risk management
|
| Financial security
| Financial structure
| Financial sweetener
|
| Financial synergy
| Financial system
| Financing cycle
|
| Firm underwriting
| Firm value
| First in, first out
|
| First mover advantage
| Fisher formula
| Fixed assets
|
| Fixed costs
| Fixed income securities
| Fixed-price offering
|
| Fixed-rate debt security
| Floating-rate debt security
| Floor
|
| Flow-back
| Foreign bond
| Foreign currency advances
|
| Foreign currency hedging
| Foreign exchange gains and losses
| Foreign exchange risk
|
| Forward currency transaction
| Forward exchange rate
| Forward rate agreement, FRA
|
| Forward transaction
| Forward-forward rate
| Free cash flow
|
| Free cash flow
| Free cash flow to the firm, FCFF
| Free float
|
| Free float factor
| Free rider
| Free share
|
| Friendly offer
| Full commitment
| Full consolidation
|
| Fully-diluted EPS
| Fundamental analysis
| Fundamental valuation method
|
| Funds from operation ( FFO)
| Fungibility
| Future
|
| GAAP
| GARP
| GDR
|
| Gamma
| Gearing
| Global Depositary Receipt, GDR
|
| Global coordinator
| Golden share
| Goodwill
|
| Goodwill amortisation
| Gordon-Shapiro formula
| Greenshoe
|
| Grey market
| Gross capital employed
| Gross debt
|
| Gross dividend
| Gross operating profit
| Gross trading profit
|
| Gross yield to maturity
| Growth at a reasonable price
| Growth potential
|
| Growth stock
| Hard capital rationing
| Hard currency
|
| Hedge fund
| Hedging
| Hedging principle
|
| Herding instinct, herding behavior
| Hidden assets
| Hidden option
|
| High-yield bonds
| Historical equity risk premium
| Historical value
|
| Holdback
| Holding company
| Holding company discount
|
| Holding-period return
| Hostile offer
| Hurdle rate
|
| Hybrid securities
| Hyperinflationary country
| IAS
|
| IASB
| IFRS
| IPO
|
| IPO discount
| IRR
| IRS
|
| IRS rate
| Identified purchase cost
| Idiosyncratic risk
|
| Immunisation
| Impairment losses
| Impairment test
|
| Implicit rating
| In the money
| Incentive contracting
|
| Income
| Income statement
| Income stock
|
| Incoterms
| Incremental project
| Indenture
|
| Index management
| Index trackers
| Index-linked securities
|
| Indirect finance
| Indirect method
| Indirect valuation method
|
| Industrial synergy
| Industry risk
| Inflation
|
| Inflation risk
| Information cascade
| Informational efficiency
|
| Informational mimicry
| Initial public offering, IPO
| Inside shareholders
|
| Institutional investors
| Insurance
| Intangible asset
|
| Intangible capital
| Intangible fixed asset
| Interchangeability
|
| Interest
| Interest charge
| Interest cost – pensions
|
| Interest cover
| Interest expense
| Interest rate
|
| Interest rate option
| Interest rate risk
| Interest rate swap rate, IRS rate
|
| Interest rate swap, IRS
| Interest-bearing current account
| Interim interest payments
|
| Intermediated debt
| Intermediation
| Internal capital
|
| Internal financing
| Internal growth model
| Internal rate of return, IRR
|
| International bond
| Intra-annual dividend
| Intra-group transactions
|
| Intrinsic risk
| Intrinsic value
| Intrinsic value – option
|
| Intrinsic value – share
| Inventories
| Inventories valuation methods
|
| Inverse floaters
| Invested capital
| Investment
|
| Investment banking
| Investment cycle
| Investment decision principles
|
| Investment grade
| Investment of funds method
| Investment outflows
|
| Investment outlay
| Investors
| Issue at a discount
|
| Issue at a premium
| Issue at par
| Issue discount
|
| Issue price
| Issuers and holders prefer the term High yield bonds.
| January effect
|
| Joint lead manager
| Joint venture
| Joint-lead
|
| Junior bond
| Junior debt
| Junk bonds
|
| KPI
| Key performance indicators
| Kicker
|
| Knock-in/out
| L/C
| LBO
|
| LBU
| LIBOR, London Interbank Offered Rate
| LIFFE, Liffe
|
| LIFO, Last in, first out
| LMBO
| LOI
|
| LSP
| LYON, Liquid Yield Option Notes
| Large cap
|
| Last in, first out
| Lead
| Lead arranger
|
| Lead bank
| Lead manager
| Lease
|
| Leasing
| Legal merger
| Lending facility
|
| Lessee
| Lessor
| Letter of comfort
|
| Letter of credit, L/C
| Letter of intent, LOI
| Level of control
|
| Level of ownership
| Leverage
| Leverage effect
|
| Leveraged build-up, LBU
| Leveraged buy-out, LBO
| Leveraged lease
|
| Leveraged management buy-out
| Leveraged recapitalisation
| Leveraged share buyback
|
| Levered beta
| Levered cost of equity
| Liabilities
|
| Life of the bond
| Life of the loan
| Lifecycle of financing sources
|
| Limited share partnerships, LSP
| Liquid Yield Option Notes
| Liquidity
|
| Liquidity - assets
| Liquidity - investments
| Liquidity - liabilities
|
| Liquidity discount
| Liquidity preference theory
| Liquidity premium
|
| Liquidity ratios
| Liquidity risk - market
| Liquidity risk – company
|
| Liquidity – balance sheet
| Liquidity – security
| Listed security
|
| Listing
| Lock up period
| Lockbox system
|
| Locking in future prices or rates
| London Interbank Offered Rate
| Long (position)
|
| Lookback option
| Loss rate
| MBI
|
| MBO
| MIRR
| MLA
|
| MOU
| MTN
| MTN programme
|
| MVA
| Majority value
| Management buy-in
|
| Management buy-out, MBO
| Management fee
| Manager, managing bank
|
| Managing bank
| Mandated lead arranger, MLA
| Mandatory convertible bonds
|
| Mandatory convertible preferred stock
| Mandatory offer
| Margin
|
| Margin analysis
| Margin call
| Marginal rate of return
|
| Market
| Market capitalisation
| Market expansion
|
| Market financing
| Market growth
| Market in equilibrium
|
| Market indicators of value creation
| Market maker
| Market multiples
|
| Market plane
| Market portfolio
| Market premium
|
| Market return
| Market risk
| Market risk premium
|
| Market risk – strategic positioning of the company
| Market share
| Market value
|
| Market value added, MVA
| Market-based economy
| Marketable securities
|
| Mass production
| Master credit agreement
| Matching hypothesis
|
| Matching principle
| Material adverse change clause
| Maturity
|
| Maturity mismatch
| McDonough ratios
| Medium term note, MTN
|
| Memorandum of understanding, MOU
| Merger
| Mezzanine debt
|
| Mezzaniner
| Micro-Cap
| Mid-Cap
|
| Mimicry
| Minimum-price offering
| Minority discount
|
| Minority interests
| Minority shareholder
| Minority value
|
| Model risk
| Modified IRR
| Modified duration
|
| Modified internal rate of return, Modified IRR, MIRR
| Modigliani-Miller theorem
| Momentum
|
| Monetary items
| Money market funds
| Money-market funds
|
| Monte Carlo simulation
| Moral hazard
| Multiple voting shares
|
| Multiple(s)
| Multiples method
| Multiplier effect
|
| NASDAQ
| NAV
| NOPAT
|
| NOPAT multiple
| NPV
| NYSE
|
| Natural disaster risks
| Natural hedge
| Negative capital employed
|
| Negative covenant
| Negative working capital
| Net asset value
|
| Net asset value of a fund, NAV
| Net assets
| Net assets per share
|
| Net debt
| Net financial debt
| Net financial expense/income
|
| Net fixed assets
| Net income
| Net pension costs
|
| Net present value
| Net profit
| Net worth
|
| Net worth test
| Netting
| New equity puzzle
|
| Nominal rate
| Nominal value
| Nominee agreement
|
| Non core-assets
| Non investment grade, non-investment grade
| Non recurrent items
|
| Non recurring items
| Non-monetary items
| Non-operating assets
|
| Non-operating working capital
| Non-recourse discounting
| Non-voting shares
|
| Normalised cash flow
| Normalised earnings
| Normative analysis
|
| Normative cash flow
| Normative margin
| Notes to the accounts
|
| Notional amount
| Notional pooling
| OGM
|
| OTC
| OTC market
| Off-balance sheet commitments
|
| Off-balance sheet financing
| Off-balance sheet financing techniques
| Offering
|
| One on one
| One to one
| Operating assets
|
| Operating balance
| Operating breakeven
| Operating cash flow
|
| Operating charges
| Operating expenses
| Operating income
|
| Operating inflows
| Operating lease
| Operating leverage
|
| Operating liabilities
| Operating margin
| Operating outflows
|
| Operating outlay
| Operating payments
| Operating profit
|
| Operating receipts
| Operating receipts
| Operating result
|
| Operating revenues
| Operating working capital
| Operational efficiency
|
| Opportunity cost
| Opportunity cost of capital
| Optimal capital structure
|
| Option
| Option model
| Option on option
|
| Option to abandon
| Option to defer progress of the project
| Option to develop or extend the business
|
| Option to launch a new project
| Option to postpone a project
| Option to reduce or contract business
|
| Order book
| Ordinary general meeting of shareholders, OGM
| Organised market
|
| Other operating expenses
| Other operating income
| Out of the money
|
| Outside shareholders
| Outsourcing
| Over the counter
|
| Over-the-counter market, Over the counter, OTC, OTC market
| Overall dilution
| Overhang
|
| Overlay bank
| P/E ratio, PER, Price-to-earnings ratio
| PBR
|
| PDS
| PER
| POW
|
| PV
| PVI
| Paper
|
| Paper bill of exchange
| Paper promissory note
| Par value
|
| Parent company regime
| Pari passu covenant
| Partial commitment
|
| Participant
| Participating preference shares
| Path of wealth, POW
|
| Pay-in-kind securities (PIK securities)
| Payables
| Payback period
|
| Payback ratio
| Payment method
| Payout ratio
|
| Pecking order theory
| Peer comparison method
| Percentage control
|
| Percentage interest
| Percentage of completion method
| Perfect market
|
| Perfect markets theory of capital structure
| Permanent financing
| Perpetual subordinated loans and notes
|
| Perpetuals
| Perpetuity
| Pitch
|
| Plain vanilla
| Poison pill
| Political risk
|
| Pooling of interest method
| Pooling on demand
| Position
|
| Positive covenant
| Pragmatic valuation approach
| Pre-emption (right of)
|
| Pre-emptive action
| Pre-emptive right
| Pre-emptive subscription rights
|
| Preference share
| Preferential dividend
| Preferred habitat theory
|
| Preferred securities
| Preferred share
| Premium
|
| Prepaid expenses
| Prepaid income
| Present Value Index, PVI
|
| Present value
| Price adjustment
| Price-To-Book ratio, PBR
|
| Price-to-earnings ratio
| Principal
| Principle of prudence
|
| Priority dividend shares (non-voting) (PDS)
| Private negotiation
| Private placement
|
| Privileged share
| Pro forma, pro forma statements
| Process-oriented production
|
| Product life cycle
| Production
| Production models
|
| Profit
| Profit and loss account/statement, P&L
| Profit before tax and non recurrent items
|
| Profit before tax and non recurring items
| Profit generating capacity
| Profit on ordinary activities
|
| Profitability
| Program trading
| Project financing
|
| Projected benefit obligation, PBO
| Promissory note
| Proportional rate
|
| Proportionate consolidation
| Prospectus
| Provision
|
| Provision for employee benefits and pensions
| Præcipium
| Public offer
|
| Public offering
| Public-to-Private, P to P
| Purchase method
|
| Purchase warrant
| Purchases
| Put on the seller
|
| Put option
| Put provision
| Put warrant
|
| Put-call parity
| Putable instrument
| Q ratio
|
| QIB
| Qualified Institutional Buyers, QIB
| Qualified majority
|
| Queuing
| Quick ratio
| R&D
|
| RCF
| RNAV
| ROCE
|
| ROE
| Range note
| Ratchet effect
|
| Rate of discount
| Rate of return
| Rate tunnel
|
| Rating
| Rating agency
| Rating outlook
|
| Raw material prices risk
| Re-rating
| Real dilution
|
| Real interest rate
| Real options
| Realised rate
|
| Recapitalisation
| Receivables
| Recommended offer
|
| Recoverable value
| Recurrent items
| Recurring items
|
| Redemption
| Reference rate
| Registered bond
|
| Regulatory changes
| Regulatory risk
| Relative value ratio
|
| Rendez-vous clause
| Repayment by equal instalments
| Repayment by tranches (or series)
|
| Repayment in fine
| Replacement cost
| Replicating portfolio
|
| Repo, repurchase agreement
| Representations and warranties, Reps & warranties
| Reps & warranties
|
| Repurchase agreement
| Required rate of return
| Requirements in working capital
|
| Research and development costs, R&D
| Reserved capital increase
| Residual pool
|
| Residual value
| Resistance level
| Restated net asset value, RNAV
|
| Restrictive covenant
| Restructuring charges
| Restructuring provisions
|
| Retail investor
| Retail public offering
| Retained Cash Flow
|
| Retained earnings
| Return
| Return on capital employed, ROCE
|
| Return on equity, ROE
| Return on investment
| Revenues
|
| Reverse repo
| Revolving credit
| Right of approval
|
| Right of first refusal
| Rights issue
| Risk
|
| Risk of a fraud
| Risk of default
| Risk of illiquidity
|
| Risk premium
| Risk-free assets
| Risk-free rate
|
| Risk/return ratio
| Roadshow
| Rule 144A
|
| SEC
| SEO
| SPA
|
| SPAC
| SPV
| STEP
|
| Sale-leaseback
| Sales
| Salvage value
|
| Samurai bond
| Scale problem
| Scenario analysis
|
| Scissors effect
| Scope of consolidation
| Seasoned equity offering, SEO
|
| Second proposition of the Modigliani-Miller theorem
| Secondary market
| Secondary share offering
|
| Securities lending
| Securitisation
| Securitisation buy-out
|
| Securitisation vehicle
| Security
| Security market line
|
| Self-control
| Self-hedging
| Self-mimicry
|
| Selling group
| Semi-strong efficient market
| Senior debt
|
| Sensitivity analysis
| Separation theorem
| Service cost
|
| Settlement date
| Shadow rating
| Share
|
| Share buyback
| Share cum debt warrant
| Share exchange offer
|
| Share purchase agreement, SPA
| Shareholder return
| Shareholder structure
|
| Shareholders
| Shareholders’ agreement
| Shareholders’ equity
|
| Shares with multiple voting rights
| Short (position)
| Short Term European Paper
|
| Shotgun clause
| Signal
| Signalling theory
|
| Significant influence
| Size premium
| Small cap
|
| Soft currency
| Soft rationing
| Solvency
|
| Solvency risk
| Solvency-and-liquidity analysis
| Sovereign spread
|
| Special method
| Special purpose acquisition vehicles
| Special-purpose vehicle, SPV
|
| Specific risk
| Speculation
| Speculative grade
|
| Spin-off
| Split rating
| Split-off
|
| Split-up
| Spot date
| Spot price
|
| Spread
| Squeeze-out
| Stability principle
|
| Stakebuilding
| Stand-alone valuation
| Standard deviation
|
| Start-up costs
| Statement of changes in financial position
| Stock
|
| Stock options
| Stock-picking approach
| Straight bond
|
| Straight line depreciation
| Strategic assets (poison pills)
| Strategic value
|
| Strike price
| Strip financing
| Strong-efficient market
|
| Structural basis of debt
| Stub equity
| Subordinated debt
|
| Subscription parity
| Subscription right
| Subscription warrant
|
| Subsidiary
| Sum-of-the-parts method
| Supplier credit
|
| Supply chain
| Support level
| Survivorship bias
|
| Swap
| Swap point
| Swap-driven Eurobond
|
| Swaption
| Sweetener
| Syndicated loan
|
| Synergy
| Synthetic lease
| Synthetic rating
|
| Systematic risk
| TMT
| TSR
|
| Take and pay contract
| Take or pay contract
| Takeover
|
| Takeover bid
| Tangible fixed asset
| Tapping the reserves
|
| Tax loss carrybacks
| Tax loss carryforwards
| Tax shield
|
| Technical analysis
| Technical dilution
| Temporal method
|
| Temporary differences
| Tender offer
| Term sheet
|
| Terminal value
| The bottom-up approach is also called the stock-picking approach.
| Theory of markets in equilibrium
|
| Theta
| Time deposit
| Time diversification
|
| Time value
| Time value of money
| Timing differences
|
| Timing problem
| Tobin’s Q
| Top-down approach
|
| Total breakeven
| Total debt service
| Total return swap
|
| Total shareholder return, TSR
| Tracking stock
| Trade buyer
|
| Trade payables
| Trade receivables
| Trade-off model
|
| Trading profit
| Trailing ratio
| Transaction multiples
|
| Transaction multiples method
| Transfer
| Transfer of assets
|
| Translation
| Translation risk
| Treasury
|
| Treasury method
| Treasury shares
| Trend analysis
|
| Trust preference shares
| Turnover – assets
| Turnover – liabilities
|
| US GAAP
| US-style option
| Underlying asset
|
| Underwriting
| Underwriting fee
| Underwritten deal
|
| Undiversifiable risk
| Unit credit method
| Unlevered beta
|
| Unlevered cost of equity
| Unsolicited offer
| VAR
|
| VWAP
| Value
| Value added
|
| Value and financial securities
| Value at risk
| Value creation
|
| Value drivers
| Value stock
| Variable costs
|
| Variance
| Vega
| Venture capital
|
| Volatility
| Volatility - bonds
| Volatility - dividends
|
| Volume growth
| Volume-weighted average price
| Vulture fund
|
| WACC
| Wait and see option
| Warehousing agreement
|
| Warm up
| Warrant
| Warrant kicker
|
| Weak currency
| Weak-form efficient market
| Wealth
|
| Weekend effect
| Weighted Average Cost of Capital, WACC
| Weighted average cost
|
| White knight
| Window dressing
| Winners’ curse
|
| Working capital
| Working capital needs
| Working capital requirements
|
| Working capital turnover ratios
| Write-downs
| YTM
|
| Yankee bond
| Yield
| Yield curve
|
| Yield spread
| Yield stock
| Yield to maturity, YTM
|
| Z-score
| ZBA
| Zero balance account, ZBA
|
| Zero coupon
| Zero-coupon bond
|