A1
in A Dictionary of Finance and Banking
March 2018; p ublished online March 2018 .
Reference Entry. Subjects: Banking; Social Sciences; Economics. 102 words.
A description of property or a person that is in the best condition. In marine insurance, before a vessel can be insured, it has to be inspected to check its condition. If it is ‘maintained...
AADFI
in A Dictionary of Finance and Banking
March 2018; p ublished online March 2018 .
Reference Entry. Subjects: Banking; Social Sciences; Economics. 10 words.
Abbreviation for *Association of African Development Finance Institutions.
ABA
in A Dictionary of Finance and Banking
March 2018; p ublished online March 2018 .
Reference Entry. Subjects: Banking; Social Sciences; Economics. 7 words.
Abbreviation for *American Bankers Association.
abandonment
in A Dictionary of Finance and Banking
March 2018; p ublished online March 2018 .
Reference Entry. Subjects: Banking; Social Sciences; Economics. 26 words.
abandonment option
in A Dictionary of Finance and Banking
March 2018; p ublished online March 2018 .
Reference Entry. Subjects: Banking; Social Sciences; Economics. 51 words.
A clause in a contract that gives one or both parties the right to withdraw from the agreement at will, usually without limitation and without penalty. This is particularly common in...
Abbott, Horace
in American National Biography Online
January 1999; p ublished online February 2000 .
Reference Entry. Subjects: Banking; Manufacturing; History of Manufacturing and Construction. 845 words.
Abbott, Horace (29 July 1806–08 August 1887), manufacturer, was born in Sudbury, Massachusetts, the son of Alpheus Abbott and Lydia Fay, farmers. His father died when Abbott was quite...
abbreviated accounts
in A Dictionary of Finance and Banking
March 2018; p ublished online March 2018 .
Reference Entry. Subjects: Banking; Social Sciences; Economics. 71 words.
Formerly, a shorter form of annual accounts that could be filed by an entity qualifying as a small company under the Companies Act. Under the new EU ...
ABC method
in A Dictionary of Finance and Banking
March 2018; p ublished online March 2018 .
Reference Entry. Subjects: Banking; Social Sciences; Economics. 5 words.
ABCP
in A Dictionary of Finance and Banking
March 2018; p ublished online March 2018 .
Reference Entry. Subjects: Banking; Social Sciences; Economics. 7 words.
Abbreviation for asset-backed *commercial paper.
Abernethy, George
in American National Biography Online
January 1999; p ublished online February 2000 .
Reference Entry. Subjects: US Politics; State and Local Government; Banking. 1043 words.
Abernethy, George (07 October 1807–02 May 1877), businessman and provisional governor of Oregon, was born in New York City, the son of William Abernethy, a shoemaker; the name of his mother...
ABI
in A Dictionary of Finance and Banking
March 2018; p ublished online March 2018 .
Reference Entry. Subjects: Banking; Social Sciences; Economics. 8 words.
Abbreviation for *Association of British Insurers.
ABMTN
in A Dictionary of Finance and Banking
March 2018; p ublished online March 2018 .
Reference Entry. Subjects: Banking; Social Sciences; Economics. 7 words.
Abbreviation for asset-backed *medium-term note.
abnormal return
in A Dictionary of Finance and Banking
March 2018; p ublished online March 2018 .
Reference Entry. Subjects: Banking; Social Sciences; Economics. 53 words.
A rate of return for taking a particular risk that is greater than that required by the market. The excess return is usually measured as being relative to that which the ...
above par
in A Dictionary of Finance and Banking
March 2018; p ublished online March 2018 .
Reference Entry. Subjects: Banking; Social Sciences; Economics. 5 words.
above-the-line
in A Dictionary of Finance and Banking
March 2018; p ublished online March 2018 .
Reference Entry. Subjects: Banking; Social Sciences; Economics. 82 words.
abridged accounts
in A Dictionary of Finance and Banking
March 2018; p ublished online March 2018 .
Reference Entry. Subjects: Banking; Social Sciences; Economics. 98 words.
Under the EU *Accounting Directive (2014), a simplified form of *annual accounts that may be filed by an entity qualifying as a small or medium company. The new rules allow certain more...
absolute rate
in A Dictionary of Finance and Banking
March 2018; p ublished online March 2018 .
Reference Entry. Subjects: Banking; Social Sciences; Economics. 18 words.
An interest rate expressed as a percentage rather than in relation to a *reference rate.
absolute-rate swap
in A Dictionary of Finance and Banking
March 2018; p ublished online March 2018 .
Reference Entry. Subjects: Banking; Social Sciences; Economics. 21 words.
An *interest-rate swap in which the fixed interest rate is expressed in terms of an *absolute rate.
absorption costing
in A Dictionary of Finance and Banking
March 2018; p ublished online March 2018 .
Reference Entry. Subjects: Banking; Social Sciences; Economics. 68 words.
The *cost accounting system in which the *overheads of an organization are charged to the production by means of a system of ...
abusive tax shelter
in A Dictionary of Finance and Banking
March 2018; p ublished online March 2018 .
Reference Entry. Subjects: Banking; Social Sciences; Economics. 92 words.
In the US, a financial arrangement (often involving complex transactions through a partnership or trust) that reduces liability to tax and is judged to have no legitimate business purpose...
