(GMP)The minimum pension payable by a pension scheme in order that members may contract out of S2P (State.

Also known as deferred income and income.

UK shareholders receive dividends with a tax credit of 10%. This means that a notional 10% tax.

See: 'bond.

The process that companies, or more particularly their lawyers and accountants, carry out when one.

A document, relevant to life assurance, personal pension and unit trust products, which is given to.

(EEC)The original economic community set up in 1957 by the 6 founder members ( France, West Germany,.

Taxation of corporate earnings and subsequently taxation of.

A bond sold without the right to the next interest.

Index-linked savings certificates. They were originally introduced for people who were over.

Interest cover measures the amount of interest paid by a company on its borrowings against its.

The Financial Times 100 Share Index (FTSE 100.

A plan which enables investors to accumulate shares in a mutual fund by purchasing them on a regular.

A tax imposed on certain types of products including alcohol and tobacco which are produced in the.

Assets of a company which are regularly turned over including cash, work in progress and.

In the US, a closed end fund with a limited life and two main classes of shares. Holders of.

A property trust which invests in enterprise.

The current community - current members are Austria, Belgium, Denmark, Finland, France, Germany,.

The results reported by a company for the first six months of its financial year. In general,.

The cost to a company of producing goods. Similarly with a retailer or distributor type business,.