The practice of deferring capital gains tax liability on a gift by transferring the liability to.

See. (bridging loan) Broker to broker. A term used by the London Stock Exchange to denote that a transaction was between two member.

A requirement of the 1986 Financial Services Act and in turn the Financial Services Authority that a.

Stocks whose dividend payouts are high as a proportion of their share price. This could either be.

The monetary value of a fund, calculated by adding up the value of its underlying.

Methods used by companies to try to ensure their customers settle their accounts within the agreed.

(EIRIS) The Ethical Investment Research Service (EIRIS) which maintains a database which you can use to.

Effectively a guarantee of payment of interest and repayment of principal of a bond issued by a.

(HIT)A tax on gifts made by an individual in the seven years before death, and on the value of assets.

A financial institution which invests large amounts of money in the stock, bond and other financial.

Some unit trusts offer a floor price and guarantee their bid price will not be allowed to fall.

The price at which units in a unit trust are bought by investors. Also known as the offer.

An electronic 'stock market' service owned by Reuters which enables members to display bid and offer.

The six big accountancy firms: KPMG, PriceWaterhouseCoopers, Ernst & Young, Deloitte & Touche and.

(DAX)The index for the largest 30 German companies quoted on the Frankfurt Stock Exchange.

The price at which a company's shares are offered to the market for the first time. When they begin.

An options expression which indicates the difference between the current price of the.

An order in writing by one person to another to pay a specified sum to a specified person or.

The charge you pay if you borrow money, and the income you receive if you lend it or invest it in.

A company quoted on the London Stock Exchange which invests its shareholders' funds in the shares.