| ABS
| ADR
| ANAV
|
| APE
| APT
| APV
|
| Abandonment risk
| Accelerated book-building
| Accelerated depreciation
|
| Accelerated share repurchase
| 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
| Adjustable rate preference shares
| Adjustable-rate debt security
|
| Adjusted Net Asset Value
| 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
| Alpha
|
| Also called order book.
| Alternative management
| American Depositary Receipt
|
| American option
| Amortisation
| Amortisation of the loan
|
| Annual Premium Equivalent
| 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 backed securities
|
| Asset beta
| Asset contribution
| Asset coverage
|
| Asset turnover
| Assets
| Associate
|
| Associated undertaking
| Asymmetry - option
| Asymmetry - shareholder / creditor
|
| Asymmetry – issuer/investor
| At the money
| Atypical silent partner
|
| Auction
| Auction clause
| Average life of a bond
|
| BIMBO
| Back-stop
| Back-up line
|
| Backdoor equity hypothesis
| Backwardation
| 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
|
| 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 equity
| 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
| CBO
| CD
|
| CDO
| CDPC
| CFROI
|
| CLO
| 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
| Carried interest
| 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 bond obligation
| Collateralised debt obligation, CDO
|
| Collateralised loan obligation
| Combined leverage
| Combined ratio
|
| 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
|
| 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
|
| 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
|
| Cov-lite loan
| Covariance
| Covenant-lite loan
|
| Covenants
| Covered warrant
| Credit default swap
|
| Credit derivative
| Credit derivative product company
| 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
|
| DAC
| 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
| Derivative
|
| Differed Acquisition Costs
| Dilution - EPS
| Dilution - shareholders
|
| Dilution loss
| Dilution of control
| Dilution profit
|
| 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 recapitalisation
| Dividend tax credit
|
| Dividend yield
| Documentary credit
| Domiciliation
|
| Double-entry accounting
| Dual Track
| 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
| EPOS
|
| EPS
| ESOP
| ETF
|
| 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 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
|
| Embedded Value
| 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
|
| Eurozone Public Offering of Securities
| 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
| Floor plan loan
| 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
| GWP
|
| Gamma
| Gearing
| Global Depositary Receipt, GDR
|
| Global coordinator
| Golden share
| Goodwill
|
| Goodwill amortisation
| Gordon-Shapiro formula
| Greenshoe
|
| Grey market
| 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
|
| 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
| Ijara-wa-Iqtina
|
| 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
| 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 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 Ratio
| Loss rate
| Ltv, see Loan to value
|
| Ltv, see loan to value
| MBI
| MBO
|
| MIRR
| MLA
| MOU
|
| MTN
| MTN programme
| MVA
|
| 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
|
| Microcredit
| Microfinance
| 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
| Mudharaba
|
| Multiple voting shares
| Multiple(s)
| Multiples method
|
| Multiplier effect
| Murabaha
| Musharaka
|
| NASDAQ
| NAV
| NBV
|
| NOPAT
| NOPAT multiple
| NPV
|
| NWP
| NYSE
| Natural disaster risks
|
| Natural hedge
| Negative capital employed
| Negative covenant
|
| 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
| 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
|
| Organic growth
| Organic growth
| 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
| PE, see P/E ratio
| 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
|
| Portable alpha
| Portfolio insurance
| 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 flex
| 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
| 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 market line
| Seed capital
|
| 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
| Silent partner
| Size premium
|
| Small cap
| Soft currency
| 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
|
| Stewardship
| 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
|
| Structured product
| Structurer
| Stub equity
|
| Subordinated debt
| 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
| 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
| 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-off model
|
| Trading profit
| Trailing ratio
| Transaction multiples
|
| Transaction multiples method
| Transfer
| Transfer of assets
|
| Translation
| Translation risk
| Treasury
|
| Treasury method
| Treasury shares
| Treeing
|
| 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
|
| Upward flex
| VAR
| VBI
|
| VWAP
| Value
| Value added
|
| Value and financial securities
| Value at risk
| Value creation
|
| Value drivers
| Value of Business in Force
| Value stock
|
| Variable costs
| Variance
| Variance Swap
|
| Vega
| Venture capital
| Volatility
|
| Volatility - bonds
| Volatility - dividends
| Volume growth
|
| Volume-weighted average price
| Vulture fund
| WACC
|
| Wait and see option
| Wakala
| 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
| 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
|
|