Glossary

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Over 1000 resources
1988 Lugano Convention
AGM
AGM season
AIM Note for Mining, Oil and Gas Companies
ASB
ASC
ATE insurance
Above the line
Absolute leasehold title
Acceleration
Acceptable behaviour contract
Accepting house
Accordion feature
Account of profits
Accounting Standards Board (ASB)
Accounting and Auditing Organization for Islamic Financial Institutions (AAOIFI)
Accounting reference date
Accruals basis
Acid test ratio
Acquisition accounting
Acting in concert
Active sales
Actual value
Additional adoption leave (AAL)
Additional liability
Adeem
Administering authority
Administration levy
Admission agreement
Admission document
Advance
Advance decision
Advisory Committee
Advisory rights
Affidavit
Affiliation privilege
Aggravating factors
Aggregate deductible
Agri-environment schemes
Alienation covenant
All monies
Allotment
Alphabet notes
Alter ego principle
Amortisation
Annual accounts
Annual allowance charge
Annual report
Annualised hours contract
Appellant
Applets
Application service provider (ASP)
Applications
Applications development
Applications maintenance
Applications system
Approved person
Arbitrage
Area development agreement
Arising basis
Asset-backed securities (ABS)
Assumption
Assurance
Attachment
Attestation clause
Attorney General
Atypical worker
Auditor's report
Aval
B2B
BBX
BCE 5B
BCE 9
BPEO
Bad debts
Balance sheet
Bandwidth
Bank holiday
Bankruptcy
Barriers to entry
Basis point
Bearer-debt securities
Below the line
Beneficial interest
Best Value Partnership (BVP)
Betriebsvereinbarung
Betterment
Bid bond
Bid price
Bilateral facility
Binding nomination
Binomial Option Pricing Model
Blocked account
Board for Actuarial Standards
Bona fide
Bond
Bookrunner
Bot
Bought deal
British Isles
British overseas territories
Broadband
Brussels Regulation
Building scheme
Bull market
Bulletin Board Exchange (BBX)
Burgundy book
Business expansion scheme
Business liability
Business name
Buy-in
Buy-in management buyout (BIMBO)
Buyer's profile
Buyout cost
CCSS
CFC
CFD
CFI
CGT group
CIC
CREST
CREST shareholder
Callable bond
Cap and collar arrangement
Capital gains tax annual exempt amount
Capital redemption reserve
Capitalisation
Capped drawdown
Care Trust
Carried forward trading losses
Cartel
Cartel immunity
Case management conference (CMC)
Cash alternative
Cash equivalent
Cash flow
Cash transfer sum
Cash underwritten alternative
Cashless exercise
Causation
Cedel
Certification authority
Cesspool
Change of control clause
Chapter 11
Chapter 15
Charge
Charge certificate
Chargeable lifetime transfer
Charges on income
Chargor
Charity Commission
Charity Tribunal
Chose in action
Civil Procedure Rules
Civil partner
Claimant
Class 1 circular
Class 1 transaction
Class rights
Class tests
Class tests (AIM)
Classical system
Clearance service
Clearing bank
Closed record
Closed-end funds
Co-investment plan
Co-operative joint venture
Collective redundancies
Comfort letter
Comité central d'entreprise
Commission for Equality and Human Rights (CEHR)
Commitment
Commitment letter
Commonhold
Community order
Community protection orders
Companies Act individual accounts
Companies House
Company investigation
Company voluntary arrangement (CVA)
Comparator group
Competition reference period
Completion of a building or work
Compound interest
Computer program
Concentrative joint venture
Conduct
Confederation of British Industry (CBI)
Connected company
Consiglio di fabbrica
Consortium break-up bid
Consortium relief
Consultant
Consumer
Consumer Prices Index (CPI)
Contingency principle
Contract
Contribution
Contributory
Control
Controlled foreign company rules
Copyright
Core strategy
Corporate PEP
Costs
Costs assessor
Costs officer
Costs to follow the event
Counter credits
Country-code top-level domain (ccTLD)
Court of Justice (ECJ)
Covenant
Covenants for title
Covered bond
Cromme Commission
Cross Compliance Conditions
Cross-collateralisation
Cum-rights
Cumulative dividend
Customs & Excise
Cy-près
Cybersquatting/cyberpiracy
DAC
DDA questionnaire
DG Comp
Data centre
Data controller
Dawn raid
De facto director
De minimis notice
De novo
Dealing
Debt buy-back
Debtor in possession finance
Decision
Declaration
Deed
Deeply discounted securities
Default interest provision
Deferred annual bonus plan
Deferred consideration
Defined benefits lump-sum death benefit
Definitive bonds
Degrouping tax charge
Demand guarantee
Demilitarised zone (DMZ)
Demonstrative legacy
Demoted tenancy
Department for Business, Innovation and Skills (BIS)
Deposit into CREST
Depositary
Derecognition
Descriptive document
Designated professional body (DPB)
Development plan
Developmental lease, licence or tenancy
Devolved administrations
Digital certificate
Digital signature
Digital watermark
Digitisation
Disability Rights Commission (DRC)
Disability discrimination
Disabled person's interest
Disaster recovery
Disclaimer election
Disclose
Disclosure Rules
Disclosure letter
Discretionary payment
Dismissal
Distributor
District judge
District registry
Dividend
Dividend block
Dividend yield
Documentary credit
Dominant tenement
Dominium plenum
Double taxation relief
Down round
Dual contract
Due diligence
EBT
EC Regulation on Insolvency Proceedings (Insolvency Regulation)
ECB
EEA
EMI individual limit
EPS
ESMA Questions and Answers on Short Selling (ESMA Short Selling FAQs)
ESOT
ET1
EU Service Regulation
Early leaver
Earnings per share (EPS)
Easdaq
Economic value added
Either-way offence
Elective resolution
Electronic data interchange (EDI)
Electronic means
Employee share option scheme
Employment agency
Encryption
Engineering Employers' Federation (EEF)
Engrossment
Enhanced protection
Enterprise Zones (EZs)
Equality and Human Rights Commission (EHRC)
Equity method of accounting
Equity of redemption
Equity partnership plan
Escheat
Escrow agent
Euro commercial paper (ECP)
Euro-Sterling
Euroclear
Euromarkets
Euronext LIFFE
European Commission
European Community (EC)
European Company
European Convention on Human Rights (ECHR)
European Council
European Data Protection Supervisor (EDPS)
European Economic Community (EEC)
European Free Trade Association (EFTA)
European Investment Bank (EIB)
European Monetary System (EMS)
European Monetary Union (EMU)
European Parliament
Ex cap
Excepted charity
Excess layers
Exchange traded derivative
Excluded property
Exclusive distribution
Executive agency
Executrix
Exempt person
Exempt transaction
Exercise period
Exercise price
Expert adviser
Expert witness
Exposure draft
Extortionate credit bargain
F terms
FCA
FII
FRA
FTSE 100
Face-value requirement
Facility agreement
Facility letter
Factoring
Family Proceedings Court
Favoured trusts (for inheritance tax)
Featherweight floating charge
Feu duties
Fiduciary
Fiduciary duties
Final costs certificate
Finance director
Finance lease
Financial Conduct Authority (FCA)
Financial Industry Regulatory Authority (FINRA)
Financial Reporting Standard 17 (FRS 17)
Financial Reporting Standard 20 (FRS 20)
Financial Stability Forum (FSF)
Fixed charge
Fixed protection
Fixed rate note
Fixed rate preference shares
Fixture
Footpath
Foreign income dividend (FID)
Foreign private issuer
Foreign specific employment income
Forfaiting
Forfeiture
Forum non conveniens
Forward
Fractional entitlements
Franchise
Francovich claim
Free-standing additional voluntary contribution (FSAVC)
Freehold estate
Fronting bank
Full Council
Functional autonomy
Further and better particulars (FBPs)
Further information
Futures
GP
GPP
Garnishment
Gazette notice
Geared leases
Geared rent
Gearing
General Block Exemption Regulations (GBER)
General Public Licence (GPL)
General power of competence
Gesamtbetriebsrat
Gift with reservation of benefit (GROB)
Gilt-edged securities
Global bond
GmbH
Gold book
Golden handshake
Golden hello
Golden parachute
Golden share
Good leaver/Bad leaver
Goodwill
Governing document
Greater London Authority (GLA)
Green sourcing
Grey market dealing
Grey market trading
Ground rent
Group accounts
Guardian
Hague Convention on Choice of Court Agreements
Hague Service Convention
Haircut
Hardening period
Headline rent
Heads of agreement
Higgs report
High yield debt/high yield bonds
Hollow tranche
Homeworker
Host
Hotchpot
Hyperlink
IAS accounts
IAS individual accounts
ICC
ICSID Convention
IMF
INSOL International
IPE
IRR
ISD
ISD2
ISDN
ISLA
ISP
Ijara
Impaired
Implied trust
Improvement notice
Imputation system
In arrear
Income tax personal allowance
Incorporeal hereditaments
Incumbrance
Independent scrutineer
Individual savings account (ISA)
Information society service
Injunction against unlawful use of premises
Inland Revenue
Input tax
Insider trading
Institutional investor
Institutional lease
Institutional shareholder guidelines
Intangible assets
Interconnection
Interest in possession
Interest rate cap
Interest rate collar
Interest rate floor
Interim application
Interim dividend
Interim management statement
Interim period
Interim receiver
Intermediate term
International Accounting Standards Board (IASB)
International Islamic Financial Market (IIFM)
International Primary Market Association (IPMA)
International Securities Lending Association (ISLA)
International Securities Market Association (ISMA)
Intervention orders
Intestate
Introductory tenancy
Investment Property Databank Index (IPD Index)
Investment firm
Investment grade loan
Invitation to participate in a dialogue
Invoice discounting
Islamic Financial Services Board (IFSB)
Issue
Istisna'a
JORC
Jobholder
Joint liability
Judge
Judgment in default
LAWDCS
LTA 1954 protected tenancy
LTIP
Land certificate
Lapse (of legacies)
Last in first out (LIFO)
Lasting power of attorney (LPA)
Law of Property Act receiver (LPA receiver)
Layers
Lead manager
Leasehold
Legacy
Legal charge
Letter of intent
Letters of administration
Letters of administration with will annexed
Leveraged finance
Liability insurance
Life interest trust
Lifetime allowance
Lifetime allowance charge
Lifetime annuity
Limited title guarantee
Listing Rules
Listing questionnaire
Loan relationship
Local Area Agreement (LAA)
Local Government Pension Scheme (LGPS)
Local area network (LAN)
Local development document (LDD)
Local loop
Lock-in agreement
Lock-out agreement
London Gazette
London Interbank Market
London Rules
London Stock Exchange (LSE)
Longtail
Loss
Lower earnings limit
MAC clause
MAD
MBI
MTN
Magistrate
Maisir
Major interest in land
Managed service company (MSC)
Management buy-in (MBI)
Mandatory capital note
Mandatory prepayment
Mandatory provision
Margin
Margin call
Market investigations
Market rent
Marriage value
Master
Matching shares
Maternity allowance
Measure of damages
Median
Merger Control Regulation
Merger reserve
Mesne profits
Metatag
Metropolitan district council
Mexican shootout
Mezzanine debt
Middleware
Minor interest
Miscellaneous securities
Mode of trial
Model Code
Money purchase scheme
Monitoring Officer
Mortgage
Mortgagee
Multilateral trading facility
Musharaka
Musharaka sukuk
Mutuality of obligation
NASDAQ Stock Market
NHS Foundation Trusts
NICs
National Association of Pension Funds (NAPF)
National Indicator Set (NIS)
National Insurance Contributions Office (NICO)
National Insurance Services to Pensions Industry (NISPI)
National Insurance contributions (NICs)
National Parks
National minimum wage (NMW)
National savings products
Natural justice
Negative pledge
New tenancy
Newsgroups
Nil paid or nil paid rights
Nil-cost option
No-action clause
No-action letter
No-shop agreement
Nominee shareholder
Nordic Bankruptcy Convention
Notice of appeal
Notice of proposed allocation
OFWAT
ORR
OTC
OTC Bulletin Board (OTCBB)
Object code
Ofcom
Offer document
Offer-related arrangements
Offeror
Office of Fair Trading (OFT)
Office of Gas and Electricity Markets (Ofgem)
Official Journal of the European Union
Oftel
Old lease
On demand bond
Open contract rules
Open system
Open-source software
Option
Ordinarily resident (in the UK)
Ordinary maternity leave (OML)
Ordinary share
Organisation for Economic Co-operation and Development (OECD)
Overriding objective
PAYE
PFI
PIK debt
PLUS Markets Group plc
PR (see Prospectus Rules)
PSM
Pac-Man defence
Panel on Takeovers and Mergers
Parallel imports
Parallel trade
Part VI Rules
Partially exempt
Participating dividend
Participating employer
Participation exemption
Party autonomy
Party wall
Patent
Paternity leave
Pathfinder prospectus
Pay
Payment in lieu of notice (PILON)
Payment waterfall
Pension Protection Fund (PPF)
Pension commencement lump sum
Pension credit
Pension protection levy
Pension-sharing order
Pensions (IORP) directive
Pensions Ombudsman
Percentage ratio tests
Peremptory order
Performance bond
Performance condition
Permanent Pasture
Permanent health insurance (PHI)
Personal chattel
Personal data
Phantom share option
Picketing
Piggyback rights
Pilot operation
Placees
Pledge
Poison pill
Police directions power
Poll
Portfolio
Post-conviction ASBO
Potential value
Power of appointment
Power of appropriation
Power of attorney
Pre-emption rights
Pre-pack
Pre-sentence report
Pre-trial checklist
Pre-trial review (PTR)
Preliminary agreements
Preliminary issue
Premium listing
Prepayment facility
Prescribed accounting period
Prescribed market
Price sensitive information (PSI)
Primary protection
Priority of mortgages
Private equity
Products guarantee insurance
Products recall insurance
Professional Securities Market (PSM)
Professional indemnity insurance
Professional liability insurance
Profit of pasturage
Profit à prendre
Promissory note
Promoter
Proportionality
Prospectus
Protected building
Protected characteristic
Protected disclosure
Protective award
Protector
Provisional liquidator
Public nuisance
Public to private transaction (PTPs)
Puisne mortgage
Purchased goodwill
Pyramid selling
QUEST
Qualified institutional buyer (QIB)
Qualifying charitable donations
Qualifying earnings
Qualifying floating charge
Qualifying floating charge holder
Qualifying investments
Qualifying scheme
Queen's Counsel
Quoted eurobonds
RCH
RFI
RIS
RLA
RNS
Race discrimination questionnaire (RR65)
Rack rent
Ram doctrine
Readily convertible assets
Recognised clearing house (RCH)
Recognised stock exchange
Recovery plan
Red book
Refinancing
Regional Development Agencies (RDAs)
Registered charity
Registrar of Companies
Regulated market
Regulation Y
Related party transaction
Relevant agreement
Relevant dependant (alternatively secured pensions)
Relevant filing system
Relevant linked annuity
Relevant property
Relevant property trust
Relevant transfer
Remainderman
Remoteness
Remuneration
Rent stop
Renvoi
Repackaging
Repo agreement
Representation
Res judicata
Research Recommendations Electronic Voting (RREV)
Reservation of power
Residential mortgage-backed securities
Residuary estate
Residue (of an estate)
Respondent
Restraint of trade
Restricted byway
Restricted person
Restricted procedure
Resulting trust
Results-dependent interest
Review date
Roll-over relief
Rolled up interest
Romalpa clause
Rome II
Root of title
Rule 3 adviser
SAYE scheme
SEAQ
SEC
SETSmm
SFA
SLC
SWIFT
SWX Europe Limited
Sale and repurchase agreement
Salmon principles
Save as you earn (SAYE) scheme
Schedule A
Schedule of dilapidations
Scheme actuary
School federations
Secondary issues
Secondary picketing
Secret trust
Section 106 agreement
Section 151 Officer
Section 31 agreement
Section 363 sale
Section 593 valuation
Section 793 notice
Section 9(2B) rights
Section 95 disapplication
Securities Exchange Act of 1934
Securities House
Securities and Exchange Commission (SEC)
Security Principle
Security trustee
Sedley Requirements
See to it guarantee
Selective distribution
Senior Courts Costs Office
Sentencing guidelines
Serious-ill-health lump sum
Service Level Agreement (SLA)
Service credit
Service provider
Services of general economic interest (SGEI)
Settle
Settlement
Settlor
Severance agreement
Sewel Convention
Share for share exchange relief
Share premium account
Shareholders' agreement
Sharia Committee
Shut out
Side-by-side rent
Significant influence
Simplified planning zone
Single joint expert
Sit-ins
Slavenburg register
Slip
Slip rule
Smith report
Social partners
Software as a service (SaaS)
Some other substantial reason (SOSR)
Sovereign
Spatial planning
Special disclosure
Special dividend
Special school
Specialisation agreement
Specific disclosure
Specific performance
Speculative grade debt
Spread bet
Spring-loading
Springboard injunction
Stamp duty reserve tax (SDRT)
Stand alone ASBO
Standard GP
Standard grievance procedure (Standard GP)
Standard listing
Standard scale of fines
Standard-rated supply
Standstill agreement
Stapled finance
Stapled stock structure
State aid
State earnings-related pension scheme (SERPS)
Statement of capital
Statement of claim
Statement of costs
Statutory GP
Statutory adoption pay (SAP)
Statutory minimum notice period
Statutory redundancy payment
Statutory sick pay (SSP)
Statutory tenancy
Straight (or specially advised) credits
Structural remedies
Structured approach to verdict and sentencing
Sub-fund election
Sub-investment grade loan
Sub-mortgage
Sub-participation
Sub-security
Subordination
Substantial Acquisition Rules
Substantial damages
Sui generis
Suitable alternative employment
Sukuk al-mudaraba
Sukuk al-salam
Sukuk al-wakala
Summary dismissal
Summary offence
Supplementary pension rights
Sweet equity
Syndication
Systems integration agreement
TARGET2
TCP
Tail swallowing
Talks announcement
Tax point
Tax written down value
Taxation
Taxing master
Teckal exception
Tender panel facility
The Central Activites Zone (CAZ)
Thin capitalisation
Third party notice
Tie-in
Time off in lieu (TOIL)
Topping right
Tort
Tortious measure of damages
Total return swap (TRS)
Tracing
Trading plan
Transaction bible
Transactions at an undervalue
Transferor
Transitional serial interest
Transparency International
Transparency Rules
Treaty country
Treaty on the Functioning of the European Union (TFEU)
Trivial commutation lump sum
Trust corporation
U proof
UCP 600
UITF
UK
UK Corporate Governance Code
UK Listing Authority (UKLA)
UKLA Listing Rules
UNCITRAL
UNCITRAL Model Law on Cross-Border Insolvency
US GAAP
US reporting issuer
USM
UURBS
Ultra vires
Umbrella company arrangement
Uncertificated
Undertaking
Underwater option
Unfair dismissal
United Nations Commission on International Trade Law (UNCITRAL)
Unlisted Securities Market (USM)
Unsecured pension
Upper accrual point
Upper earnings limit
Urgent Issues Task Force (UITF)
VAT
Value Added Tax Act 1994 (VATA 1994)
Vendor placing
Vendor placing arrangement
Venture capital trust (VCT)
Vest
Vest in interest
Vested interest
Voluntary aided schools
WPA
Wa'ad
Warrantor
Wayleave agreement
Web browser
Website
Wednesbury unreasonableness
Week's pay
Well-being power
Whistleblowing
Whitewash procedure
Will
Will trust
Without notice
Witness order
Work to rule
Work-based pension scheme
Work-ins/sit-ins
Working day
World Trade Organization (WTO)
Young person
Zero coupon loan notes
Zero-rated supply
Zoning
ccTLD
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