Glossary

a
A-D (Advance-Decline)
A-Loan
A1P
A2P2
AAA
Abandonnent option
Abnormal returns
Absolute performance
Absolute pricing model
Absolute priority
Absorbed
Accelerated cost recovery system (ACRS)
Accelerated depreciation
Acceleration
Acceptance
Acceptance credit
Accepting bank/paying bank
Access
Accommodation bill
Accountability
Accountee
Accounting earnings
Accounting exposure
Accounting insolvency
Accounting liquidity
Accounting principles
Accounting Standards Board (ASB)
Accounts payable
Accounts receivable
Accounts receivable turnover
Accreting
Accretion (of a discount)
Accrual bond
Accruals
Accrued benefit
Accrued interest
Accumulated benefit
Accumulated benefit obligation (ABO)
Acid test ratio (quick ratio)
Acquis communautaire
Acquisition
Acquisition costs
Acquisition of assets
Acquisition of stock
Act of God
Active
Active Fund Management
Active portfolio strategy
Activity based budgetting
Actuals
Actuarial gains and losses
Actuarial method
Actuarial reserve
Ad valorem
Ad valorem tax
ADB
Add-on services
Additional hedge
Adequate capital
Adjustable rate
Adjustable rate mortgage (ARM)
Adjustible peg
Adjustment
Administrative agent
Advance
Advance commitment
Advance payment
Advance rate
Advanced Internal Ratings Based Approach (AIRB)
Advanced Measurement Approach (AMA)
Adverse selection
Advising bank
Afcompanyation
Afcompanyative covenant
Affermage
Affiliate
Affirmation
Affordability
After-tax profit margin
After-tax real rate of return
Agency agreement
Agency Cross Trade
Agency issues
Agency problem
Agency theory
Agent
Agent Bank
Aggregate demand
Aggregate holding company
Aggregate risk
Aggregate supply
Aggregation
Aging
Agio
Agreed Overdraft
Algorithmic trading
All equity rate
All risks insurance
All-in rate
Allocation
Allotment Letter
Allowance for credit losses
Alpha (also known as Jensen Index)
Alpha generator
Alt-A residential mortgage backed security (ALT-A RMBS)
Alternate site
Alternative assets
Alternative interest rate clause (also market disruption clause)
Alternative investing
Alternative Investment Market (AIM)
Alternative mortgage instruments
Alternative remittance system (ARS)
Alternative Risk Transfer (ART)
Altman Z-Score
American Depository Receipts (ADRs)
American option
Amortisation
Amortising
Amortising interest rate swap
Analyst
Anchor tenant
Angel investor
Announcement date
Annual debt service coverage ratio (ADSCR)
Annual equivalent rate.
Annual percentage yield (APY)
Annual rate of return
Annual Report
Annuity
Annuity due
Application score
Appraisal
Appraisal rights
Appreciation
Appropriate systems
Appropriations
APR
APY
Aquis communautaire
Arbitrage
Arbitrage channel
Arbitrage Pricing Theory (APT)
Arbitrageur
Archangel
Arithmetic mean return
Arms-length price
Around
Arrangement fee
Arranger
Arrears
Article IV consultation
Articles of Association
As you like option
Asian option (average rate option)
Ask / Offer price
Asked to bid/offer
Assessment(s)
Asset
Asset / liability management (ALM, also called surplus management)
Asset allocation
Asset Backed Commercial Paper ("ABCP") Program
Asset Backed Securities (ABS)
Asset based financing
Asset based lending
Asset correlation
Asset finance
Asset pools
Asset purchase agreement
Asset securitisation & placement
Asset servicing
Asset swap
Asset Swap Spread
Asset turnover
Asset-backed financing
Asset-coverage test
Assets held for dealing purposes
Assets under administration and under management
Assignable mortgage/ Assumable Mortgage
Assignment
Associated company
At best
At or Better
At-the-Money
Auction
Auction hardwiring
Auction markets
Auction trading method
Auction-rate preferred stock (ARPS)
Audit
Audit trail
Auditor´s report
Autocorrelation (or serial correlation)
Automated Clearing House (ACH)
Automated Teller Machine (ATM)
Automated trading system
Automatic exercise
Autonomous liquidity factors
Autoquote
Autoregressive
Availability factor
Availability period
Available cash flow
Avalisation
Average accounting return
Average cost of capital
Average Debt Service Coverage Ratio (Average DSCR)
Average debt-to-Ebitda
Average life (also Weighted-Average Life,WAL)
Average Loan Life (ALL)
Average maturity
Average Rate of Return (ARR)
Avoided costs
Attaining greater amounts of leverage at a lower blended cost of capital;
Adding value and increased leverage to buyouts, yield-plays, recapitalizations, repositionings, stress-induced financial restructuring, and arbitrage-driven hybrid debt or synthetic funding;