| ABS
| ADR
| ADR or American Depositary Receipt
|
| AG or Aktiengesellschaft
| AIM or "Alternative Investment Market
| ALM
|
| ANAV
| APE
| APR or Annual Percentage Rate
|
| APT
| APV
| Abandonment risk
|
| Abeyance
| Accelerated book-building
| Accelerated depreciation
|
| Accelerated share repurchase
| Acceleration, Acceleration clause
| Account balancing
|
| Account receivable aging
| Accountant letter
| Accounting criteria of value creation
|
| Accounting currency risk
| Accounting procedures with an impact on earnings
| Accounts payable
|
| Accounts receivable
| Accredited investors
| Accretion
|
| Accretive
| Accrual basis accounting
| Accrual bond
|
| Accruals
| Accrued benefits
| Accrued expense
|
| Accrued income
| Accrued interests
| Acid test ratio
|
| Acquisitions
| Act of God
| Acting in concert
|
| Active Fund Management
| Actuary
| Adjustable rate preference shares
|
| Adjustable-rate debt security
| Adjusted Net Asset Value
| Adjusted present value, APV
|
| Administrative synergy
| Advance dividend
| Advance rate
|
| Affiliates
| Affirmative covenant
| African Development Bank (ADB)
|
| Agency costs
| Agency theory
| Agent bank
|
| Agent fee
| Aging, Ageing, aging balance, ageing balance
| Agreement in principle
|
| All-in cost
| All-share transaction
| Alliance
|
| Allocative efficiency
| Allotment
| Alpha
|
| Alternative assets
| Alternative management
| American Depositary Receipt
|
| American option
| Amortisation
| Amortisation of the loan
|
| Angel investors or Business angels
| Annual Premium Equivalent
| Annual effective interest rate
|
| Annual meeting
| Annualise or annualised
| Annuity
|
| Annuity
| Annuity factor
| Antidilution
|
| Antitrust laws
| Apparent dilution
| Appraisal clause
|
| Appraisal or Valuation
| Arbitrage
| Arbitrage pricing theory, APT
|
| Arbitration, Arbitrators
| Arm's length
| Arranger
|
| Arranging the deal
| Arrears, Unpaid
| Articles of Incorporation or Articles of Association
|
| Ask or Offer or Bid or Spread or Bid-Ask
| Asset allocation
| Asset backed commercial paper
|
| Asset backed securities
| Asset beta
| Asset contribution
|
| Asset coverage
| Asset intensive
| Asset stripping
|
| Asset turnover
| Asset-Liability Management
| Assets
|
| Assignment, assignor and assignee
| Associate
| Associated undertaking
|
| Asymmetry - issuer/investor
| Asymmetry - option
| Asymmetry - shareholder / creditor
|
| At par, Above par, Below par
| At the money
| Atypical silent partner
|
| Auction
| Auction clause
| Audit trail
|
| Average collection
| Average life
| Average life of a bond
|
| B2B or business-to-business
| BIMBO
| BIS or Bank for International Settlements
|
| BOT or Build-Operate-Transfer or Buoni Ordinari del Tesoro
| BVPS or Book Value Per Share, Price-to-Book
| Back testing
|
| Back-Up Servicer or BUS, or Substitute Servicer
| Back-office
| Back-stop
|
| Back-up line
| Backdoor equity hypothesis
| Backlog
|
| Backwardation
| Bad debt reserve
| Bad debt, Impaired debt, Non-performing debt
|
| 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 or Countertrade
| 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 is also called beta coefficient.
|
| Beta of assets
| Bid-ask spread
| Bid-ask spread is also called spread.
|
| Bill of exchange
| Bill of exchange, Sight draft, Time draft, Bas, commercial bills, eligible bills
| Bill of lading or B/L
|
| Binomial method
| Black & Scholes Model
| Black-out period
|
| Blind trust
| Block
| Block ownership
|
| Block trading
| Blocking minority
| Blue Sky laws
|
| Blue chip
| 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 or Free issue or Scrip issue or Capitalisation issue
|
| Book
| Book entry, Dematerialised, Dematerialisation
| Book profitability
|
| Book value
| Book value of shareholders’ equity
| Book-building
|
| Bookkeeping
| Bookrunner
| Bootstrap game
|
| Bootstraping
| Bootstrapping model
| 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
| Building society
| Bull market
|
| Bullet bond
| Bullet repayment
| Bullion
|
| Burn rate
| Business cycle
| Business day
|
| Business loan
| Buy and hold
| Buy-and-hold
|
| Buy-back
| Buy-in
| Buy-sell provision
|
| Buy-side
| Buyer's monopoly
| Buyer’s credit
|
| Buyout, LBO, Leveraged BuyOut
| By the book
| By-category income statement format
|
| By-destination income statement format
| By-function income statement format
| By-nature income statement format
|
| CAGR or Compound Annual Growth Rate
| CAPM
| CBO
|
| CD
| CDO
| CDPC
|
| CDX Index or CDX
| CFA or Chartered Financial Analyst
| CFO or Collateralised Fund Obligation
|
| CFROI
| CFTC
| CLO
|
| CMBS
| CME
| CP
|
| CPI
| CSR
| CVA
|
| CVR
| Calendar day
| Calendar year and Accounting year
|
| Call option
| Call protection
| Call provision
|
| Callable
| Callable
| Callable and Callable bond, Puttable or Puttable bond
|
| Callable capital, Paid-in capital
| Callable instrument
| Callable loan
|
| Cancellation of debt + Cancellation of loan + Debt cancellation + Loan cancellation
| Cap
| Capacity utilisation rate
|
| Capex
| Capital Asset Pricing Model, CAPM
| Capital adequacy ratio
|
| Capital allowance
| Capital base
| Capital decrease
|
| Capital employed
| Capital expenditures
| Capital flight
|
| Capital gain/loss
| Capital increase
| Capital intensity
|
| Capital invested
| Capital lease
| Capital market economy
|
| Capital market line
| Capital markets
| Capital rationing
|
| Capital ratios
| Capital reduction
| Capital structure
|
| Capital turn
| Capital-employed analysis
| Capital-intensive
|
| Capitalisation
| Capitalisation factor
| Captive insurance company
|
| Carried interest
| Carry trade
| Carrybacks
|
| Carryforwards
| Carveout
| Cash & carry trade or basis trading
|
| Cash (and cash equivalents)
| Cash Against Documents or CAD
| Cash Value Added
|
| Cash budget
| Cash certificate
| Cash cow
|
| 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
| Cat bond or catastrophe bond or hurricane bond
|
| Categories that are proportional to the amounts given by the banks of the
| Certificate of deposit, CD
| Chapter 11
|
| Characteristic line
| Charges
| Chart analysis
|
| Chartist
| Chattel
| Chattel
|
| Chattel Mortgage
| Chattel mortgage
| Chicago Mercantile Exchange
|
| Chief Executive Officer
| Chief Executive Officer
| Chief Financial Officer
|
| Chief Financial Officer
| Chief Information Officer
| Chief Information Officer
|
| Chief Operating Officer
| Chinese wall
| Chinese wall
|
| Chirographic creditor
| Churn rate
| Circling
|
| Class action
| Claw-back clause
| Claw-back commitment
|
| Claw-back provision
| Clear title
| Clearing house, clearinghouse
|
| Clearstream
| Clientele effect
| Closely held
|
| Closing
| Closing rate method
| Club deal
|
| Co-financing
| Co-lead managers
| Co-leads
|
| Co-managers
| Coinsurance
| Collar
|
| Collateral
| Collateralised bond obligation
| Collateralised debt obligation, CDO
|
| Collateralised loan obligation
| Collection period
| Combined leverage
|
| Combined ratio
| Comfort letter
| Comingling
|
| Comingling risk
| Commercial Mortgage-Backed Securities
| Commercial currency risk
|
| Commercial interest rate risk
| Commercial loan
| Commercial paper
|
| Commercial synergy
| Commitment fee
| Committed facility
|
| Commodity Futures Trading Commission
| Common equity
| Common stock
|
| Company-friendly bankruptcy process
| Comparables model
| Comparative analysis
|
| Competitive bidding
| Completed contract method
| Compliance
|
| Compound interest
| Comprehensive insurance
| Concentration bank
|
| Condition precedent
| Condition sale
| Condition subsequent
|
| Confidentiality Agreement
| Confidentiality Agreement
| Confidentiality Agreement
|
| Confidentiality agreement
| Confidentiality letter
| Confirmed credit line
|
| Conflict of interest
| Conforming
| Conforming
|
| Conforming loan
| Conglomerate
| Conglomerate discount
|
| Consensus forecast
| Consensus-forecast
| Consequential damage
|
| Consideration
| Consolidated accounts
| Consolidation
|
| Consolidation methods
| Constant amortisation
| Construction contracts
|
| Consumer Price Index
| Consumer loans
| Contango
|
| 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
| Cooling-off period
|
| Core capital
| Corporate Finance
| Corporate governance
|
| Corporate social responsibility
| Correlation
| Corridor bond
|
| Cost
| Cost of capital
| Cost of carry
|
| Cost of debt
| Cost of equity
| Cost of refunding
|
| Cost of shareholders’ equity
| Counterparty risk
| Coupon payment
|
| Coupon rate
| Coupon reinvestment risk
| Cov-lite loan
|
| Covariance
| Covenant-lite loan
| Covenants
|
| Covered warrant
| Credit bureau
| Credit default swap
|
| Credit derivative
| Credit derivative product company
| Credit enhacement
|
| Credit exposure
| Credit facility
| Credit insurance
|
| Credit line
| Credit ratings
| Credit risk
|
| Credit scoring
| Credit spread
| Credit-based economy
|
| Creditor-friendly bankruptcy process
| Creditors (U.K.)
| Creditworthiness
|
| Cross default covenant
| Cross-collaterisation
| Crossover fund
|
| Cum dividend
| Cure period
| Currency at (forward) premium/at discount
|
| Currency convertibility
| Currency option
| Currency risk
|
| Currency swap (with principal)
| Currency swap without principal
| Currency translation
|
| Current assets
| Current liabilities
| Current rate method
|
| Current ratio
| Current yield
| Custodian
|
| Custody
| Customer credit
| DAC
|
| DCF model
| DDM
| DJIA
|
| DPS
| DR
| 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
| De-rating
|
| De-recognition
| Debenture
| Debit
|
| Debt
| 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 Purchase Price
| Deferred compensation
| Deferred income
|
| 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
|
| Demerger
| Depletion
| Depositary receipt, DR
|
| Depreciation
| Depreciation and amortisation
| Depreciation ratio
|
| Deregulation
| Derivative
| Determined as a percentage of the syndicated loan proceeds. It is split into
|
| 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
| Documentary credit
|
| Domiciliation
| Double taxation
| Double-entry accounting
|
| Downgrade
| Downsizing
| Downstream
|
| Dragon bond
| Drop dead date
| Dual Track
|
| Dual class shares
| Dual currency bond
| Dual listing
|
| Due diligence
| Duration
| Dutch auction
|
| Dutch clause
| E-commerce
| EBIT multiple
|
| 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
|
| EBRD
| EGM
| EMTN, Euro MTN
|
| EMU
| ENPV
| EONIA, Euro Overnight Index Average
|
| EPOS
| EPS
| ESOP
|
| ETF
| EUR
| EUREX
|
| EURIBOR, Euribor
| EVA
| EVA model
|
| EXtensible Business Reporting Language
| 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 and Monetary Union
| 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
| Eligibility criteria
| Eligible
|
| Eligible
| Embedded Value
| Embedded option
|
| Emerging Markets
| Employee stock ownership program, ESOP
| Employee-shareholders
|
| Encumbrance
| Endowment
| Enhancement
|
| Enterprise value
| Enterprise value multiples
| Equalisation tax
|
| Equilibrium value
| Equipment Trust Certificates
| 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
| Escalation clause
|
| Escalator clause
| Escrow account
| Eurimean
|
| Euro
| Euro MTN
| Euro Overnight Index Average
|
| Euro STOXX
| Euro-NM
| Eurobond
|
| Euroclear
| Eurocredits
| Euronext
|
| European Bank for Reconstruction and Development
| European Central Bank
| European Interbank Offered Rate
|
| European Union
| European option
| European-style option
|
| Eurostat
| Eurozone
| Eurozone Public Offering of Securities
|
| Event of default
| Event-study analysis
| Exceptional items
|
| Excess loss
| Excess spread
| Exchange controls
|
| 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
|
| Exposure
| Expropriation effect
| Extended trade-off model
|
| Extendible
| Extendible note
| External capital
|
| External projects
| Extraordinary general meeting of shareholders, EGM
| Extraordinary items
|
| FASB
| FCFF
| FED
|
| FFO
| FIFO, First in, first out
| FRA
|
| FSA
| FTSE
| Face value
|
| Facility fee
| Factor
| Factoring
|
| Fair Market Value or FMV
| Fairness opinion
| Fairway bond
|
| Fallen angels
| Fama-French model
| Family-owned company
|
| Federal Open Market Committee
| Fiat money
| Final maturity
|
| Final maturity
| Finance lease
| Financial Accounting Standards Board
|
| Financial Services Authorithy
| 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
| Finished goods
| Firm underwriting
|
| Firm value
| First in, first out
| First loss
|
| First mover advantage
| Fisher formula
| Fixed assets
|
| Fixed costs
| Fixed income securities
| Fixed-price offering
|
| Fixed-rate debt security
| Flex
| Float
|
| Floater
| Floating-rate debt security
| Floor
|
| Floor plan loan
| Flotation
| Flow-back
|
| Forced conversion
| Foreclosure
| Foreign bond
|
| Foreign currency advances
| Foreign currency hedging
| Foreign exchange gains and losses
|
| Foreign exchange risk
| Forfaiting
| Forward currency transaction
|
| Forward exchange rate
| Forward rate agreement, FRA
| Forward transaction
|
| Forward-forward rate
| Forward-looking
| Franchise
|
| Free cash flow
| Free cash flow to the firm, FCFF
| Free float
|
| Free float factor
| Free rider
| Free share
|
| Friendly offer
| Front-end fee
| Front-office
|
| Frozen account
| Frozen assets
| Full commitment
|
| Full consolidation
| Fully invested
| Fully valued
|
| Fully-diluted EPS
| Fund manager
| Fund of Funds
|
| Fundamental analysis
| Fundamental valuation method
| Funds from operation ( FFO)
|
| Fungibility
| Future
| GAAP
|
| GARP
| GDP
| GDR
|
| GKO
| GRM
| GWP
|
| Gamma
| Gearing
| Global Depositary Receipt, GDR
|
| Global Relationship Manager
| Global coordinator
| Going concern
|
| Golden share
| Goodwill
| Goodwill amortisation
|
| Gordon-Shapiro formula
| Grace period
| Grace period
|
| Grandfather clause
| Green field
| Greenmail
|
| Greenshoe
| Grey market
| Gross Domestic Product
|
| Gross Written Premium
| Gross capital employed
| Gross debt
|
| Gross dividend
| Gross margin
| Gross operating profit
|
| Gross trading profit
| Gross yield to maturity
| Growth at a reasonable price
|
| Growth potential
| Growth stock
| Guaranted Investment Contract
|
| Haircut
| Hard capital rationing
| Hard currency
|
| Hazard insurance
| Hedge fund
| Hedging
|
| Hedging principle
| Herding instinct, herding behavior
| Hidden assets
|
| Hidden option
| High-yield bonds
| Hight Net Worth Individual
|
| Hire Purchase
| Historical equity risk premium
| Historical value
|
| Holdback
| Holding company
| Holding company discount
|
| Holding-period return
| Hostile offer
| Hurdle rate
|
| Hybrid securities
| Hyperinflationary country
| IADB
|
| IAS
| IASB
| IBRD
|
| ICE
| IFC
| IFRS
|
| IMF
| IOI
| IOU
|
| IPO
| IPO discount
| IRR
|
| IRS
| IRS rate
| ISDA
|
| Identified purchase cost
| Idiosyncratic risk
| Ijara-wa-Iqtina
|
| Immunisation
| Impairment losses
| Impairment test
|
| Implicit rating
| Implied volatility
| In the money
|
| Incentive contracting
| Income
| Income statement
|
| Income stock
| Incoterms
| Incremental project
|
| Incumbrance
| Indenture
| Index floater
|
| Index management
| Index trackers
| Index-linked securities
|
| Indication of Interest
| Indirect finance
| Indirect method
|
| Indirect valuation method
| Industrial synergy
| Industry risk
|
| Ineligible
| Inflation
| Inflation risk
|
| Information cascade
| Informational efficiency
| Informational mimicry
|
| Initial margin
| Initial public offering, IPO
| Inside shareholders
|
| Insider
| Insider trading
| Insolvent
|
| Instalment
| Institutional investors
| Insurance
|
| Intangible asset
| Intangible capital
| Intangible fixed asset
|
| Inter-American Development Bank
| 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
| Interest-bearing current account
| Interest-only loan
|
| Interim dividend
| Interim interest payments
| Intermediated debt
|
| Intermediation
| Internal capital
| Internal financing
|
| Internal growth model
| Internal rate of return, IRR
| International Bank for Reconstruction and Development
|
| International Finance Corporation
| International Monetary Fund
| International Swaps and Derivatives Association
|
| International bond
| Intra-annual dividend
| Intra-group transactions
|
| Intraday
| 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 horizon
|
| Investment of funds method
| Investment outflows
| Investment outlay
|
| Investors
| Islamic finance
| Issue at a discount
|
| Issue at a premium
| Issue at par
| Issue discount
|
| Issue price
| Issuers and holders prefer the term High yield bonds.
| Istisna’a
|
| January effect
| Joint and several
| Joint lead manager
|
| Joint venture
| Joint-lead
| Jointly and severally
|
| Jumbo
| Jumbo bond
| Jumbo issue
|
| Junior bond
| Junior debt
| Junk bonds
|
| Just in-time
| KPI
| KYC
|
| Kanban
| Kerb market
| Key performance indicators
|
| Key person insurance
| Kicker
| Knock-in/out
|
| Know Your Customer
| Know Your Customer
| L/C
|
| LBO
| LBU
| LIBOR, London Interbank Offered Rate
|
| LIFFE, Liffe
| LIFO, Last in, first out
| LMBO
|
| LOI
| LSP
| LYON, Liquid Yield Option Notes
|
| Laddering
| Large cap
| Last in, first out
|
| Last trading day
| Lead
| Lead arranger
|
| Lead bank
| Lead manager
| Lease
|
| Leasing
| Legal merger
| Lender of last resort
|
| 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
|
| Liquidated damages
| Liquidation
| Liquidator
|
| Liquidity
| Liquidity - assets
| Liquidity - investments
|
| Liquidity - liabilities
| Liquidity discount
| Liquidity event
|
| Liquidity facility
| Liquidity line
| 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 Ratio
|
| Loss rate
| Ltv, see Loan to value
| Ltv, see loan to value
|
| MBI
| MBO
| MBS
|
| MIRR
| MLA
| MOU
|
| MTN
| MTN programme
| MVA
|
| Majority interest
| Make whole
| Management buy-in
|
| Management buy-out, MBO
| Management fee
| Management fee, if any, net of the praecipium and of the underwriting fee. Normally it is distributed to the lead and the co-leads.
|
| Manager, managing bank
| Managing bank
| Mandate
|
| Mandated lead arranger, MLA
| Mandatory convertible bonds
| Mandatory convertible preferred stock
|
| Mandatory offer
| Margin
| Margin analysis
|
| Margin call
| Marginal cost
| Marginal rate of return
|
| Market
| Market capitalisation
| Market expansion
|
| Market financing
| Market flex
| Market growth
|
| Market in equilibrium
| Market indicators of value creation
| Market maker
|
| Market multiples
| Market order
| 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 agreement
| Master credit agreement
| Master trust
|
| Matching hypothesis
| Matching principle
| Material adverse change clause
|
| Maturity
| Maturity mismatch
| McDonough ratios
|
| Medium term note, MTN
| Memorandum of understanding, MOU
| Merchant bank
|
| Merger
| Mezzanine debt
| Mezzaniner
|
| Micro-Cap
| Microcredit
| Microfinance
|
| Mid-Cap
| Middle-office
| Milestone
|
| Mimicry
| Minimum-price offering
| Minority discount
|
| Minority interests
| Minority ownerships
| Minority shareholder
|
| Minority value
| Minsky moment
| Model risk
|
| Modified IRR
| Modified duration
| Modified internal rate of return, Modified IRR, MIRR
|
| Modigliani-Miller theorem
| Momentum
| Monetary items
|
| Money market
| Money-market funds
| Monoline
|
| Monoline insurance company
| Monte Carlo simulation
| Moral hazard
|
| Moratorium
| Mortgage loan
| Mortgage-Backed Securites
|
| Most favoured nation
| Mudharaba
| Multilateral Development Bank (MDB)
|
| Multiple voting shares
| Multiple(s)
| Multiples method
|
| Multiplier effect
| Murabaha
| Musharaka
|
| Mutual Fund
| NASDAQ
| NAV
|
| NBV
| NDA
| NDA
|
| NOPAT
| NOPAT multiple
| NPV
|
| NWP
| NYMEX
| NYSE
|
| Natural disaster risks
| Natural hedge
| Negative capital employed
|
| Negative carry
| Negative covenant
| Negative equity
|
| Negative working capital
| Net Book Value
| Net Written Premium
|
| 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
| No-petition
| Nominal rate
|
| Nominal value
| Nominee agreement
| Non Disclosure Agreement
|
| Non conforming loan
| Non core-assets
| Non investment grade, non-investment grade
|
| Non recurrent items
| Non recurring items
| Non-Disclosure Agreement
|
| Non-accredited investor
| Non-conforming
| Non-monetary items
|
| Non-operating assets
| Non-operating working capital
| Non-performing
|
| Non-petition
| Non-recourse discounting
| Non-voting shares
|
| Normalised cash flow
| Normalised earnings
| Normative analysis
|
| Normative cash flow
| Normative margin
| Notes to the accounts
|
| Notice of Default
| Notional amount
| Notional pooling
|
| Novation
| O/N
| OECD
|
| OGM
| OTC
| OTC market
|
| Off-balance sheet commitments
| Off-balance sheet financing
| Off-balance sheet financing techniques
|
| Offering
| Offering Circular
| Offset
|
| Oligopoly
| 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 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
| Organic growth
|
| Organised market
| Organization for Economic Co-operation and development
| Orphan company
|
| Other operating expenses
| Other operating income
| Out of the money
|
| Outside shareholders
| Outsourcing
| Over the counter
|
| Over-performing
| Over-the-counter market, Over the counter, OTC, OTC market
| Overall dilution
|
| Overdraft
| Overhang
| Overlay bank
|
| Oversubscribed
| P/E ratio, PER, Price-to-earnings ratio
| PBR
|
| PDS
| PE
| POP
|
| POW
| PPP
| PV
|
| PVI
| Paid-up capital
| Paper
|
| Paper bill of exchange
| Paper promissory note
| Par value
|
| Par value
| Parent company
| Parent company regime
|
| Parent group
| Pari passu covenant
| Parity
|
| Partial commitment
| Participant
| Participating preference shares
|
| Participation certificates
| Pass through
| Passthrough certificates
|
| Path of wealth, POW
| Pay through
| Pay-in-kind securities (PIK securities)
|
| Payables
| Payback period
| Payback ratio
|
| Payment method
| Payment term
| Payout ratio
|
| Pecking order theory
| Peer comparison method
| Percentage control
|
| Percentage interest
| Percentage of completion method
| Perfect market
|
| Perfect markets theory of capital structure
| Performance bond
| Performing
|
| Permanent financing
| Perpetual bond
| Perpetual subordinated loans and notes
|
| Perpetuals
| Perpetuity
| Petro-dollars
|
| Pierce the corporate veil
| Piercing the corporate veil
| Pitch
|
| Plain vanilla
| Ploughed back
| Poison pill
|
| Political risk
| Ponzi scheme
| Pooling of interest method
|
| Pooling on demand
| Portable alpha
| Portfolio insurance
|
| Portfolio manager
| Position
| Positive carry
|
| Positive covenant
| Praecipium
| 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
| Premium bond
| Prepaid expenses
|
| Prepaid income
| Prepayment
| Prepayment penalty
|
| Present Value Index, PVI
| Present value
| Price adjustment
|
| Price-To-Book ratio, PBR
| Price-to-earnings ratio
| Primary dealers
|
| Principal
| Principal-protected notes
| Principle of prudence
|
| Priority dividend shares (non-voting) (PDS)
| Private equity
| Private equity firm
|
| 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
| Profit sharing
|
| Profitability
| Program trading
| Project financing
|
| Projected benefit obligation, PBO
| Promissory note
| Proportional rate
|
| Proportionate consolidation
| Prospectus
| Provision
|
| Provision for employee benefits and pensions
| Proxy
| Public Offering price
|
| Public offer
| Public offering
| Public-to-Private, P to P
|
| Purchase method
| Purchase warrant
| Purchases
|
| Purchasing Power Parity
| Put on the seller
| Put option
|
| Put provision
| Put warrant
| Put-call parity
|
| Putable instrument
| Puttable
| Pyramid scheme
|
| Q ratio
| QIB
| Qualified Institutional Buyers, QIB
|
| Qualified majority
| Queuing
| Quick ratio
|
| R&D
| RCF
| REIT
|
| RFP
| RM
| RMBS
|
| RNAV
| ROCE
| ROE
|
| Rally
| Range note
| Ratchet effect
|
| Rate of discount
| Rate of return
| Rate tunnel
|
| Rating
| Rating agency
| Rating outlook
|
| Raw material prices risk
| Raw materials
| Re-characterisation
|
| Re-rating
| Re-regulation
| Real Estate Investment Trust
|
| Real dilution
| Real interest rate
| Real options
|
| Realised gain
| Realised loss
| Realised rate
|
| Recapitalisation
| Receivables
| Receiver
|
| Receivership
| Recommended offer
| Recoverable value
|
| Recurrent items
| Recurring items
| Red Herring
|
| Redemption
| Reevaluation
| Reference rate
|
| Refinancing
| Registered bond
| Regulation
|
| Regulatory changes
| Regulatory risk
| Reinsurance company
|
| Relationship Manager
| Relative value ratio
| Rendez-vous clause
|
| Repayment by equal instalments
| Repayment by tranches (or series)
| Repayment in fine
|
| Replacement cost
| Replenishment
| Replicating portfolio
|
| Repo, repurchase agreement
| Representations and warranties, Reps & warranties
| Reps & warranties
|
| Repurchase agreement
| Request For Proposal
| Required rate of return
|
| Requirements in working capital
| Rescheduling
| Research and development costs, R&D
|
| Reserve stock split
| Reserved capital increase
| Residential Mortgage-Backed Securities
|
| 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
| Retainer
| Return
|
| Return on capital employed, ROCE
| Return on equity, ROE
| Return on investment
|
| Revaluation
| Revenue bonds
| Revenues
|
| Reverse flex
| Reverse repo
| Reverse takeover
|
| 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
| Run-rate
|
| SEC
| SEO
| SIV
|
| SME
| SPA
| SPAC
|
| SPV
| STEP
| Salam
|
| 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
|
| Security market line
| Seed capital
| Self-control
|
| Self-hedging
| Self-mimicry
| Sell-side
|
| Selling group
| Semi-strong efficient market
| Senior Banker
|
| Senior debt
| Seniority
| Sensitivity analysis
|
| Separation theorem
| Sequential pay
| Service cost
|
| Setoff
| 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
| Shogun bond
|
| Short (position)
| Short Term European Paper
| Shotgun clause
|
| Signal
| Signalling theory
| Significant influence
|
| Signing
| Signing fee
| Silent partner
|
| Sinking fund
| Size premium
| Small and Medium-sized companies
|
| Small cap
| Soft call provision
| Soft currency
|
| Soft loan
| Soft rationing
| Solvency
|
| Solvency II
| Solvency risk
| Solvency-and-liquidity analysis
|
| Sovereign spread
| Sovereign-wealth fund
| Special method
|
| Special purpose acquisition vehicles
| Special-purpose vehicle, SPV
| Specific risk
|
| Speculation
| Speculative grade
| Spin-off
|
| Split
| 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
| Step up bond
|
| Stewardship
| Stock
| Stock Exchange
|
| Stock options
| Stock-picking approach
| Straight bond
|
| Straight line depreciation
| Strategic assets (poison pills)
| Strategic value
|
| Strike price
| Strip financing
| Strong-efficient market
|
| Structured Investment Vehicles
| Structured product
| Structurer
|
| Stub equity
| Sub-participation
| Sub-prime
|
| Subordinated debt
| Subordination
| Subrogation
|
| Subscription parity
| Subscription right
| Subscription warrant
|
| Subsidiary
| Sukuk
| Sum-of-the-parts method
|
| Supplier credit
| Supply chain
| Support level
|
| Survivorship bias
| Swap
| Swap point
|
| Swap-driven Eurobond
| Swaption
| Sweetener
|
| Syndicate. This fee is divided into a paecipium, underwriting fee, and a residual pool. \n2. In a group, the management fee is the fee charged by a parent company to its subsidiaries in exchange for administrative (or other) services provided to them.
| 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
| Tap issue
| 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
| Ticker
| Tier 1
|
| Time deposit
| Time diversification
| Time value
|
| Time value of money
| Timing differences
| Timing problem
|
| Tobin’s Q
| Toll revenue bond
| Toogle notes
|
| Top-down approach
| Total breakeven
| Total debt service
|
| Total return swap
| Total shareholder return, TSR
| Tracking stock
|
| Trade buyer
| Trade payables
| Trade receivables
|
| Trade sale
| Trade-off model
| Trading profit
|
| Trailing ratio
| Transaction multiples
| Transaction multiples method
|
| Transaction, the management fee is a front-end, flat percentage fee,
| Transfer
| Transfer of assets
|
| Translation
| Translation risk
| Treasury
|
| Treasury method
| Treasury shares
| Treeing
|
| Trend analysis
| Triple net lease
| Triple net rent
|
| True sale
| True sale
| Trust preference shares
|
| Turnover – assets
| Turnover – liabilities
| UNCTAD
|
| US GAAP
| Ultra High Net Worth Individual
| Under-performing
|
| Underlying asset
| Undersubscribed
| Underwriting
|
| Underwriting fee
| Underwritten deal
| Undiversifiable risk
|
| Unit credit method
| United Nations Conference on Trade and Development
| Unlevered beta
|
| Unlevered cost of equity
| Unlimited liability
| Unlisted
|
| Unsecured
| Unsolicited offer
| Unwinding a position
|
| Upgrade
| Upward flex
| VAR
|
| VBI
| VWAP
| Value
|
| Value Date
| Value added
| Value and financial securities
|
| Value at risk
| Value creation
| Value drivers
|
| Value of Business in Force
| Value stock
| Value-added tax (VAT)
|
| Variable costs
| Variance
| Variance Swap
|
| Vega
| Venture capital
| Volatility
|
| Volatility - bonds
| Volatility - dividends
| Volume growth
|
| Volume-weighted average price
| Vulture fund
| WACC
|
| WAL
| Wait and see option
| Waiver
|
| Wakala
| Warehousing agreement
| Warehousing certificate
|
| Warm up
| Warrant
| Warrant kicker
|
| Weak currency
| Weak-form efficient market
| Wealth
|
| Weather derivative
| Weekend effect
| Weighted Average Cost of Capital, WACC
|
| Weighted Average Life
| Weighted average cost
| Whistle blower
|
| White knight
| Wholly-owned subsidiary
| Windfall profit
|
| Window dressing
| Winners’ curse
| Withholding tax
|
| Without recourse
| Work out
| Work-in-progress
|
| Working capital
| Working capital needs
| Working capital requirements
|
| Working capital turnover ratios
| Wrap
| Write-downs
|
| XBRL
| 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
|
