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

The amount of authorised share capital that shareholders have actually subscribed to a company for.

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

An account with a bank or financial institution which earns interest normally proportional to and.

(Bridging loan) (Bridging loan) The phenomenon of rising share prices amid a mood of general euphoria, leading (inevitably,.

A company which owns a number of other companies with widely diversified.

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

Benefits to employees additional to salary. Typical examples would be company cars, expense.

A certificate, issued by a bank to a depositor, indicating a sum of money has been deposited for a.

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

A strategy in which one call and one put with the same expiration, but different strike prices, are.

The unofficial trading of securities before their formal issue.

A former tax on a deceased person's estate and the forerunner of capital transfer tax which itself.

A charge imposed by a management company on a mutual fund or unit trust to cover administration.

A combined index of the FTSE 100 and the FTSE 250. See also FTSE Actuaries All-Share.

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

The standard promulgated by the Accounting Standards Board which requires that all sources of.

In 1887 Charles Dow (as in 'The Dow Jones') developed two stock market 'averages':

Purchase of a security without entitlement to current dividends, rights issues or scrip issues. .

An index of the share prices of the 250 largest companies (by market capitalisation) immediately.