Debts owed by a company which are due for settlement within 12 months. These include creditors and...

The difference between the net asset value (NAV) per share of an investment trust and the share.

The ratio between a company's earnings (net profit after tax) and the net dividend paid to.

A company jointly owned by the London Stock Exchange and FT which creates and compiles financial.

Procedure where carrier tests the temperature of the internal flesh of refrigerated commodities to assure that the temperature at time of shipment conforms to prescribed temperature ranges.

The same as FOB named inland carrier, except the buyer pays the transportation charge and the seller reduces the invoice by a like amount.

See Advance Payment Guarantee, Bid Bond/Guarantee, Performance Bond/Guarantee.

A material (such as oil) used between moving parts of machinery to make the surfaces slippery and reduce friction.

A connection or link between power systems that enables them to draw on each other's reserve capacity in time of need.

The amount of energy that a building absorbs due to solar energy striking its exterior and conducting to the interior or passing through windows and being absorbed by materials in the building.

The pressure encountered on the return side of a system.

An option strategy in which one call and one put with the same strike price and expiration are.

A term used by the London Stock Exchange to denote that a trade was effected as an agency cross or a.

An enemy vessel captured at sea by a privateer or a ship of war. The term is also applied to contraband cargo taken from a merchant ship.

A container constructed to carry grain, powder and other free-flowing solids in bulk. Used in conjunction with a tilt chassis or platform.

Purchase of shares without entitlement to current dividends. This entitlement remains with the.

On square rigged ships, lines or cables attached to the ends of each yard; these are used to pivot (brace) the yards around the mast at different angles to the fore-and-aft line of the ship to make the most of the wind..

A sail having battens that run the full horizontal length of the sail.

A contract term meaning both parties agree to provide something for the other.

a filter element intended to be discarded and replaced after one service cycle.