The date by which a shareholder must own shares in order to qualify for a.

Income received from property letting is subject to income tax. The amount taxable is the amount.

(FCM)In the US, an individual or organisation accepting orders to buy or sell futures contracts or.

A mortgage which guarantees the interest rate charged will remain sandwiched between two specified.

Each taxpaying individual in the UK is entitled to an annual exemption of

A type of long term bond (loan), taken out by a company, which it agrees to repay at a specified.

Stock in companies whose profits move in a cyclical manner, normally in phase with the economy. .

An interest-only mortgage ultimately repaid by the proceeds of an endowment assurance policy which.

A company's expenditure to acquire capital.

An order placed with a broker to purchase or sell stock, a commodity or financial instrument at.

(FNMA)In the US, a government-backed corporation which purchases mortgages from lenders and resells them.

A tax allowance which takes account of depreciation of certain types of business assets such as.

Shares which entitle the holder to receive the capital appreciation from a split capital.

Total remuneration of an employee or director which includes salary and bonuses.

An independent financial adviser whose income is derived from fees charged to customers rather than.

A member of a commodity exchange, usually a commission house broker, through whom another broker or.

See 'ATM.

The first closing date is one of the milestones in the process by which one company takes over.

Where a life company pays commission to an agent, the company does so on the proviso it will be.

A market in which sellers outnumber buyers and where the trend of share prices is consequently a.