Under U.S. tax law, a corporation created to obtain tax exemption on part of the earnings of U.S. products in foreign markets. Must be set-up as a foreign corporation with an office outside the USA.

In reference to a wind energy conversion device, the ratio of rotor blade surface area to the frontal, swept area that the rotor passes through.

(DIP) Enables companies to deliver price sensitive announcements electronically to the London Stock.

The current flowing freely through an external circuit that has no load or resistance; the maximum current possible.

A situation in futures trading where the future delivery price is greater than the cash or nearby.

Shipped under a rate that includes costs of delivery to and the loading onto a carrier at a specified point.

The forward part of a boat's main deck.

Is the total gas pressure (static plus velocity) at the discharge port of the compressor. Velocity pressure is considered only with dynamic compressors.

Unjustified overtrading by a stockbroker or fund manager.

The purchase of an option, by a writer, which has the same terms as an option which has previously.

This is where a seller sends documents relating to a shipment through his or her bank to the buyer's bank asking that they are released when a payment is made (CAD or D/P) or a bill of exchange is accepted (D/A).

Surface which forms a shore-based interface with ships.

A transportation arrangement in which truck trailers with their loads are moved by train to a destination. Also known as Rail Pigs.

A local taxation system which was introduced on 1st April 1993 to replace the previous and.

An arrangement in which two parties exchange a series of cashflows in one currency for a series.

The index of the share prices of the companies which are listed in the FTSE Actuaries All-Share.

The amount of precipitation falling in one day, or other specified period, that is likely to be equalled or exceeded in any given place only once in a century. That is, a precipitation amount that has a return period of 100 years.

An unhandy seaman.

A type of solar thermal system where sunlight is concentrated by a curved reflector onto a pipe containing a working fluid that can be used for process heat or to produce electricity. The world's largest solar thermal electric power plants use solar troug ...

A charge for delaying a steamer beyond a stipulated period.