LETTER B

B2B or business-to-business Back office Back testing
Back-office Back-stop Back-up
Back-up line Back-Up Servicer Backdoor equity hypothesis
Backlog Backwardation Bad debt
Bad debt reserve Badwill Bail out
Bail-in Balance sheet Balance sheet in an asset-based approach
Balance sheet in an economic approach Balloon loan and Balloon payment Bank
Bank base rate Bank guarantee Bank holiday
Bank loan Bank overdrafts Bank-based economy
Banking market Banking penetration Banking syndicate
Bankruptcy Bankruptcy costs Bargaining zone
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 Basel 2 or Basel II
Basel III Basis of a forward contract Basis point
Basis risk Bates model 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 bid/offer order
Best efforts basis Best execution Best in Class
Best limit order Beta Beta coefficient
Beta of assets Bid Bond Bid-ask spread
Bill of exchange Bill of lading or B/L BIMBO
Binding offer Binomial method BIS or Bank for International Settlements
Bitcoin Black - Scholes Model Black-out period
Blind trust Block Block ownership
Block purchase Block trade Block trading
Blockchain Blockchain Blocking minority
Blue chip Blue Sky laws Board of Directors
Board of Trustees Bolt-on projects Bona fide
Bond Bond denomination Bond indenture
Bond issue Bond market Bond redeemable in shares
Bond redemption premium Bond resolution Bond value of the convertible bond
Bond with warrants Bonds redeemable in cash and new or existing shares Bonds with redeemable equity warrants
Bonds with share warrants Bonus issue Book
Book entry Book profitability Book to market
Book value Book value of shareholders' equity Book Value Per Share
Book-building Bookkeeping Bookrunner
Bootstrap game Bootstraping Bootstrapping model
Borrowing resources BOT Bottom line
Bottom-up approach Bought deal Brands
Brands and market share Break costs or Break-up fees Breakeven
Breakeven effect Brent crude, Brent blend, London brent, Brent petroleum Bricks and mortar
Bridge equity Bridge loan Broker
Broker's note Brought over the wall Build-Operate-Transfer
Build-up Building society Buildings
Bull market Bullet bond Bullet repayment
Bullion Bund Burn rate
BUS Business angels Business cycle
Business day Business loan Business loarpose. Also called a financial loan.
Business plan Buy and hold Buy or Sell
Buy-back Buy-sell provision Buy-side
Buyer's credit Buyer's monopoly Buyout, LBO, Leveraged BuyOut
BVPS By the book By-category income statement format
By-destination income statement format By-nature income statement format