The 'language of finance' can be daunting. We therefore thought that a simple explanation of many of the terms might be helpful, so here goes!

 




Glossary Index A B C D E F G H I J K L M N O P Q R S T U V W X Y Z


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Balance Sheet
The balance sheet is a key indicator of a company's strengthMore »
Bank Draft
A cheque raised by a Bank, issued on a current account and addressed to a specific nominee. This acts as a guaranteed payment.More »
Bankruptcy
The financial condition of insolvency, particularly when such insolvency has resulted in the filing of a petition for reorganisation or liquidation.More »
Book Value
Value of an asset according to the official accounts. This may or may not be accurate.More »
Business Angel
A private individual who is prepared to invest in one or more companies which are seeking a capital injection. In return the investor may seek an equity share in the business although in some cases the investment may take the form of a business loan with security offered in the form of a debenture over the company's assets.More »