Business & Economics

Used in banking and lending to describe assets pledged as security against a loan.

Used in finance to describe how quickly and easily assets can be converted to cash, or the availability of cash in a market.

Used in accounting and M&A to describe the intangible value of a company's brand, reputation, and customer relationships, especially the premium paid in acquisitions above net asset value.

Used in finance and insurance to describe assuming financial risk, especially guaranteeing the sale of a securities issue or assessing insurance risk.

Used in legal and contractual contexts to describe compensating someone for loss or damage, or protecting them from liability.

Used in business, law, and economics to describe a temporary halt or suspension of an activity, obligation, or law.

Used in business law to describe the state in which a company's affairs are managed by a court-appointed receiver, typically due to financial distress.

Used in economics and trade policy to describe the practice of shielding domestic industries from foreign competition through tariffs, quotas, and other barriers.

Used in macroeconomics and monetary policy to describe a central bank's purchase of government securities or other assets to inject money into the economy.

Used in macroeconomics to describe the unusual combination of economic stagnation, high unemployment, and persistent inflation occurring simultaneously.

Used in corporate finance and M&A to describe the acquisition of a company using a significant proportion of borrowed money, with the target's assets often serving as collateral.

Used in corporate finance to describe an acquisition attempt that proceeds despite opposition from the target company's management and board.

Used in corporate governance to describe the generous severance provisions guaranteed to senior executives upon dismissal, especially following a change of control.

Used in business strategy and M&A to describe the idea that combined entities produce greater value together than they would separately.

Used in accounting and finance to describe projected or hypothetical financial statements that estimate future performance or adjust for non-recurring items.

Used in economics, law, and finance to describe goods or assets that are interchangeable – one unit is equivalent to any other unit of the same type.

Used in economics and trade to describe a group of independent producers or companies that collude to fix prices, limit supply, or divide markets.

Used in business law and corporate governance to describe the fraudulent appropriation of funds or assets entrusted to one's care.

Used in law and economics to describe legislation and enforcement aimed at preventing monopolistic practices and promoting fair competition.

Used in business law and dispute resolution to describe a process where a neutral third party resolves a conflict outside the court system.

Used in contract law to describe extraordinary, unforeseeable events (natural disasters, wars, pandemics) that excuse a party from fulfilling contractual obligations.

Used in business and investment to describe a project or investment built from scratch on undeveloped land or in a new market, as opposed to acquiring existing operations.

Used in business and economics to describe an unexpected, unusually large gain or profit, often due to external circumstances rather than deliberate effort.

Used in competition law and economics to describe the practice of setting prices artificially low to eliminate competitors, with the intention of raising them once dominance is achieved.

Used in business and technology to describe something that is owned and controlled by a particular entity and not freely available to others.

Used in economics to describe a market structure in which a small number of large firms dominate, often leading to limited competition and interdependent pricing.

Used in finance and accounting to describe a company's ability to meet its long-term debts and financial obligations.

Used in M&A to describe a friendly company or investor that acquires a target company to rescue it from a hostile takeover.

Used in finance and investment to describe established, financially stable, and well-regarded companies or their stocks.

Used in finance to describe the total market value of a publicly traded company's outstanding shares of stock.

Used in finance to describe the process of pooling various types of debt and selling them as tradable securities to investors.

Used in economics and business strategy to describe the elimination of middlemen from a transaction or supply chain.

Used in corporate finance and governance to describe a defensive strategy that makes a hostile takeover prohibitively expensive or dilutive for the acquirer.

Used primarily in British English to describe the ratio of a company's debt to its equity. The American equivalent is 'leverage ratio.'

Used in legal and financial contexts to describe a relationship of trust and the obligation to act in another's best interest.

Used in accounting and finance to describe spreading the cost of an intangible asset or loan repayment over a set period.

Used in financial markets to describe the simultaneous buying and selling of an asset to profit from price discrepancies; also used more broadly to describe exploiting regulatory, legal, or structural differences between jurisdictions.

Used in corporate strategy and antitrust law to describe the selling off of a business unit, subsidiary, or assets. Chiefly American English; the British English equivalent is 'divestment.'

Used in securities law and investment to describe the formal document outlining the details of an investment offering for potential investors.

Used in formal business and HR contexts to describe total compensation, including salary, bonuses, and benefits. Primarily British English and formal governance discourse; the American English equivalent is 'compensation.'

Used in accounting to describe the formal recognition that an asset has lost its value; also used informally to describe something considered a total loss.

Used in accounting to describe the method of recording revenue and expenses when they are incurred, regardless of when cash is actually received or paid.

Used pejoratively in corporate finance to describe the practice of acquiring an undervalued company and selling off its assets individually for a profit. Almost always carries a critical or pejorative implication.

Used in business and finance to describe the rapid sale of assets at heavily discounted prices, typically under financial pressure.

American English word for the ratio of a company's borrowed capital to its equity; also the use of debt to amplify returns.

British English spelling of the total value of a company's shares on the stock market (share price × number of shares).

British English spelling of the verb meaning to convert financial assets such as loans into tradable securities.

British English spelling of the verb meaning to allocate the cost of an intangible asset or repay a loan's principal in regular instalments over a fixed period.