| ABS
| ADR
| AG or Aktiengesellschaft
|
| AIM
| 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 Investment Market
|
| 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 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 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
| BUS
|
| BVPS
| Back testing
| Back-Up Servicer
|
| Back-office
| Back-stop
| Back-up line
|
| Backdoor equity hypothesis
| Backlog
| Backwardation
|
| Bad debt
| Bad debt reserve
| 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
|
| 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 of assets
| Bid-ask spread
|
| Bill of exchange
| 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
| Book
|
| Book Value Per Share
| Book entry
| 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
| Build-Operate-Transfer
| Building society
|
| Bull market
| Bullet bond
| Bullet repayment
|
| Bullion
| Burn rate
| Business angels
|
| Business cycle
| Business day
| Business loarpose. Also called a financial loan.
|
| Buy and hold
| Buy-back
| 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-nature income statement format
| CAGR or Compound Annual Growth Rate
|
| CAPM
| CBO
| CD
|
| CDO
| CDPC
| CDS
|
| 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 bond
|
| Callable capital, Paid-in capital
| Callable instrument
| Callable loan
|
| Cancellation of debt
| Cancellation of debt + Cancellation of loan + Debt cancellation + Loan cancellation
| Cancellation of loan
|
| 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
| Capitalisation issue
| 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
|
| Catastrophe bond
| 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 Financial Officer
| Chief Information Officer
|
| Chief Operating Officer
| Chinese wall
| Chirographic creditor
|
| Churn rate
| Circling
| Class action
|
| Claw-back clause
| Claw-back commitment
| Claw-back provision
|
| Clear title
| Clearing house
| Clearstream
|
| Clientele effect
| Closely held
| Closing
|
| Closing rate method
| Club deal
| Co-financing
|
| Co-lead managers
| Co-leads
| Co-managers
|
| 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 bills
|
| 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
| Concert
| Condition precedent
|
| Condition sale
| Condition subsequent
| Confidentiality Agreement
|
| Confidentiality agreement
| Confidentiality letter
| Confirmed credit line
|
| Conflict of interest
| Conforming
| Conforming loan
|
| Conglomerate
| Conglomerate discount
| 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
|
| Countertrade
| 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 enhancement
| 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 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 cancellation
| Debt capital
|
| Debt cycle
| Debt financing
| Debt securitisation fund
|
| Debt security
| Debt service
| Debt service ratio
|
| Debt warrant
| Debtor-friendly bankruptcy process
| Debtor-in-possession
|
| Decapitalisation
| Deductible
| Deductible
|
| Deductible
| Deed
| Deed of release
|
| Deed of surrender
| Deep in the money
| Deep market
|
| Deep out of the money
| Default risk
| Defeasance
|
| Defensive stock
| Deferred 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
| Dematerialisation
| Dematerialised
|
| Demerger
| Depletion
| Depositary receipt, DR
|
| Depreciation
| Depreciation and amortisation
| Depreciation ratio
|
| Deregulation
| Derivative
| Differed Acquisition Costs
|
| Dilution - EPS
| Dilution - shareholders
| Dilution loss
|
| Dilution of control
| Dilution profit
| Dilutive
|
| Direct finance
| Direct method
| Direct valuation method
|
| Discontinuing operations
| Discount rate
| Discounted average life of all the cash flows of a bond
|
| Discounted cash flow model, DCF model
| Discounted payback period
| Discounting
|
| Discounting factor
| Discounting of bills of exchange
| Discounting with recourse
|
| Disinflation
| Disintermediation
| Disinvestment
|
| Disposal
| Distressed
| Distribution system
|
| Diversification
| Diversity score
| Divestiture
|
| Dividend
| Dividend cover
| Dividend discount model, DDM
|
| Dividend per share, DPS
| Dividend recapitalisation
| Dividend tax credit
|
| Dividend yield
| Documentary credit
| Domiciliation
|
| Double taxation
| Double-entry accounting
| Downgrade
|
| Downsizing
| Dragon bond
| Drop dead date
|
| Dual class shares
| Dual currency bond
| Dual listing
|
| Due diligence
| Duration
| Dutch auction
|
| Dutch clause
| E-commerce
| EBIT multiple
|
| EBITDA margin
| EBITDA multiple
| EBITDA, Earnings before interest, tax, depreciation and amortisation
|
| 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 bills
| 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
| 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
| Exchange controthe government authorities in a given country.
| 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
|
| 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
|
| 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
| 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 issue
|
| Free rider
| Free share
| Friendly offer
|
| Front-end fee
| Front-office
| Frozen account
|
| Frozen assets
| Full commitment
| Full consolidation
|
| 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
| Greenfield
|
| 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
| Hurricane bond
| 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
| Ijara-wa-Iqtina
|
| Immunisation
| Impaired debt
| 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
|
| Initial margin
| Initial public offering, IPO
| Insider
|
| Insider trading
| Insolvent
| Instalment
|
| Institutional investors
| Insurance
| Intangible asset
|
| Intangible capital
| Intangible fixed asset
| Inter-American Development Bank
|
| Interchangeability
| Interest
| Interest charge
|
| 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 - option
| Intrinsic value - share
| Inventories
|
| Inventory 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
| 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
|
| 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
|
| Liquidated damages
| Liquidation
| Liquidator
|
| Liquidity - assets
| Liquidity - balance sheet
| Liquidity - investments
|
| Liquidity - liabilities
| Liquidity - security
| Liquidity discount
|
| Liquidity event
| Liquidity facility
| Liquidity line
|
| Liquidity preference theory
| Liquidity premium
| Liquidity ratios
|
| Liquidity risk - company
| Liquidity risk - market
| Listed security
|
| Listing
| Loan cancellation
| Loan to value
|
| Lock up period
| Lockbox system
| Locking in future prices or rates
|
| London Interbank Offered Rate
| Long (position)
| Lookback option
|
| Loss Ratio
| Loss rate
| Ltv
|
| MAC clause
| MBI
| MBO
|
| MBS
| MIRR
| MLA
|
| MOU
| MTN
| MTN programme
|
| MVA
| Majority interest
| Make whole
|
| Management buy-in
| Management buy-out, MBO
| Management fee
|
| 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 - strategic positioning of the company
| Market risk premium
|
| 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
| 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-performing debt
|
| 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
| Overall dilution
|
| Overdraft
| Overhang
| Overlay bank
|
| Oversubscribed
| P/E ratio, PER, Price-to-earnings ratio
| PBR
|
| PDS
| PE
| PIK securities
|
| POP
| POW
| PPP
|
| PV
| PVI
| Paid-up capital
|
| Paper
| Paper bill of exchange
| Paper promissory note
|
| 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
|
| 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
| Performance bond
|
| Performing
| Permanent financing
| Perpetual bond
|
| Perpetual subordinated loans and notes
| Perpetuals
| Perpetuity
|
| Petro-dollars
| Pierce 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
|
| Prcess-oriented production
| 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
| 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
|
| Puttable
| Puttable bond
| Puttable instrument
|
| 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 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 and 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 investment
| Revaluation
| Revenue bonds
|
| Revenues
| Reverse flex
| Reverse repo
|
| Reverse takeover
| Revolving credit
| Right of appro��val
|
| 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
|
| Scrip issue
| 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
| 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
| Sight draft
| 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 of translation
| 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
|
| Substitute Servicer
| 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 draft
|
| 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
|
| 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
|
| Zero-coupon bond
| Zero-coupon bond
|
