A transaction which leads to a chargeable gain and which in turn promotes the issuing of a.

Life assurance where payment of the sum assured depends on an event or events additional to the.

The amount by which a company's yearly dividends grow compared with the previous.

Purchase of shares without entitlement to current scrip issues. This entitlement remains with the.

The interest rate at which the US Federal Reserve lends money to member.

The process of moving payments between accounts from different banks or.

A product such as an automobile or appliance whose life expectancy is at least three.

To purchase enough of the available supply of a commodity or stock in order to manipulate its.

A with profits life assurance bonus, normally added annually to the policy, which is based on the.

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

A payment system in which the payer authorises the payee to take funds from his bank.

The major regulatory bank in a country, usually government controlled.

The payment of a dividend by a company out of its.

The movement of a futures price towards that of the underlying instrument as the contract date.

People resident and domiciled in the UK are liable to income tax from their world-wide income.

A card, issued by a bank (or a building society in the UK), which guarantees the payment of a cheque.

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).

Corporate bonds are issued by companies to raise capital. They are an alternative to issuing new.

A company jointly owned by the London Stock Exchange and FT which creates and compiles financial.

A certificate issued on the occurrence of a chargeable event. Details listed include the amount of.