The standard promulgated by the Accounting Standards Board which requires that all sources of.

The amount chargeable to capital gains tax (CGT) from gains made on the disposal of an asset. In.

A charge imposed by a management company on a mutual fund or unit trust to cover administration.

A reference to the major operational changes on the London Stock Exchange which took place on.

An account with a bank or financial institution which earns interest normally proportional to and.

In the US, a closed end fund with a limited life and two main classes of shares. Holders of.

The unofficial trading of securities before their formal issue.

Interest cover measures the amount of interest paid by a company on its borrowings against its.

A property trust which invests in enterprise.

An options strategy which has the same risk-reward profile as another strategy. For example, a long.

The current community - current members are Austria, Belgium, Denmark, Finland, France, Germany,.

A bond sold without the right to the next interest.

A tax imposed on certain types of products including alcohol and tobacco which are produced in the.

An index of the share prices of the 250 largest companies (by market capitalisation) immediately.

(Bridging loan) (Bridging loan) The phenomenon of rising share prices amid a mood of general euphoria, leading (inevitably,.

A combined index of the FTSE 100 and the FTSE 250. See also FTSE Actuaries All-Share.

A central clearing house for Britain's charities. Allows supporters to make tax-efficient donations.

In 1887 Charles Dow (as in 'The Dow Jones') developed two stock market 'averages':

A life insurance policy which pays a benefit on the death of the insured but which also provides a.

Insurance which covers the insured against specified critical illnesses such as cancer, heart attack.