| dormant account | a bank account which is no longer used |
| dormant company | a company which has not made any transactions during a specified accounting period |
| downsizing | organisational restructuring |
| drop a bundle | lose a lot of money |
| dynamic pricing | pricing that changes in line with demand |
| earnings cap | the top limit of earnings |
| earnings yield | money earned by a company during a year |
| economic growth | an increase in the national income of a country |
| economic sanctions | restrictions on trade with a country |
| e-business | a company that conducts business/activity on the Internet |
| economic welfare | the high level of prosperity in an economy |
| elephant | a very large financial institution |
| embezzlement | a financial crime, fraud |
| endorse | to sign a bill or cheque on the back to show that its ownership has been passes on to another per |
| entrepreneur | somebody who sets up a business |
| equity | the issued ordinary share capital plus reserves |
| errors and omissions | mistakes from incorrect record keeping or accounting |
| ethical investment | investment only in companies whose policies meet the ethical criteria of the investor |
| exchange rate | the rate at which one currency can be exchanged for that of another country |
| excise duty | a tax on goods such as alcohol or tobacco |
| executor | a person appointed under a will to ensure that the deceased's property is distributed according t |
| expense | a cost incurred in buying goods or services |
| extendable bond | a bond whose maturity can be delayed |
| face value | the value written on a financial instrument |
| factoring | the sale of debts to a third party at a discount |
| fallen angel | a stock that was once very desirable but has now dropped in value |
| feeding frenzy | a period of frantic buyer activity in a market |
| fill or kill | to carry out a client's order immediately or else the order is cancelled |
| final dividend | the dividend paid at the end of a year's trading |
| finance company | a business that lends money to people or companies against collateral |
| financial distress | the condition of being in severe difficulties over money |
| financial year | the twelve-month period for which a company produces accounts |
| fixed asset | a long-term asset such as a machine or building |
| float | the act of selling shares or bonds to finance a project |
| force majeure | an event such as a strike, war or storm that is beyond the control of the parties who have signed |
| foreign currency | a currency used in a foreign country |
| free period | the period of grace allowed to credit card holder before payments for credit card purchases is d |
| FTSE 100 | a share index |
| GATT | General Agreement on Tariffs and Trade |
| GDP | Gross Domestic Product |
| gilt-edged security | a security issued by the UK government that pays a fixed interest after a fixed period |
| gnomes of Zurich | a derogatory name for Swiss bankers |
| go-go fund | a unit trust that trades in high-return and high-risk investments |
| GNP | Gross National Product |
| glamour stock | a fashionable security |
| golden handcuffs | a financial incentive paid to employees to remain in an organisation |
| golden handshake | a sum of money given to a senior executive on his involuntary departure from a company |
| go public | to float the shares of a company |
| hard currency | a currency that is traded in a foreign exchange market and for which there is demand |
| haggle | to negotiate the price |
| hedge fund | a unit trust that takes considerable risk |