category killer	[= a major organisation that puts out of business smaller companies]
chartered accountant	[= a qualified professional accountant in the UK]
cheap money	[= low interest rates]
clicks and mortar	[= hybrid businesses involved in e-commerce and traditional stores]
Clintonomics	[= economic policy of US President, Bill Clinton]
closed economy	[= an economic system in which no external trade takes place]
closing price	[= the price of the last transaction at the end of the trading session]
COLA	[=cost of living adjustment; modifying the level of earnings in proportion to the level of inflatio
collateral	[= property or goods used as security against a loan]
commercial bank	[= a bank that provides services to individuals]
commodities	[= a good or service, e.g. cotton, wool or a laptop]
commission	[= a payment made to an intermediary often calculated as a percentage of the value of goods or servi
competition	[= rivalry between companies]
competitive advantage	[= a factor giving a company supremacy over competitors]
comprehensive income	[= total income]
conglomerate company	[= a company that owns a diverse range of businesses in different industries, a holding company]
consolidated debt	[= the use of a large loan to eliminate smaller ones]
contingency plan	[= action to be implemented only upon the occurrence of anticipated future events other than those
corporate bond	[= a long-term bond issued by a corporation]
corporate fraud	[= a financial crime committed by a corporation]
cost cutting	[= a reduction of costs on all operations]
cost-effective	[= offering the maximum benefit]
creative accounting	[= the use of accounting methods to hide aspects of a company's financial dealings in order to make
credit	[= a financial arrangement to buy goods or services and pay for that at a later date]
credit ceiling	[= the largest amount that a lender will permit somebody to borrow]
credit crunch	[= a situation in which money for borrowing is unavailable]
creditor	[= a person or entity to whom money is owed]
credit rating	[= an assessment of somebody's creditworthiness]
credit risk	[= the possibility that a loss may occur in connection with a credit]
current assets	[= cash or assets that are readily convertible to cash]
current liabilities	[= money owed which falls due for payment within one year]
cyclical unemployment	[= temporary unemployment]
daisy chaining	[= creating artificial transactions in order to make a particular security appear more active than
dear money	[= money which has to be borrowed at a high interest rate]
debt collection agency	[= a business that secures the repayment of debts for third parties]
debt counselling	[= a service offering advice and support to individuals who are financially stretched]
debt rescheduling	[= the reorganisation of debt repayments]
debtor	[= a person or entity owing money]
debtnocrat	[= a senior bank official who specialises in lending large sums, e.g. to developing countries]
deed	[= a legal document that details the transfer or sale of a property]
deep pocket	[= a company or an individual that provides funds for another company]
default	[= failure to comply with the terms of a binding legal agreement]
deflation	[= a reduction in the general level of prices]
depression	[= a slowdown in economic activity]
digital cash	[= money that exists in electronic form]
digital economy	[= an economy in which e-commerce dominates]
direct debit	[= a claim on an individual or organisation by a creditor and paid by the individual's or organisat
discount	[= a reduction in the price]
diversification	[= increasing the variety of business, service or product types]
divestment	[= a proportional reduction in an ownership stake]
dividend	[= an amount payable to shareholders from profits]