Glossary

b
B-Loan
Back contract
Back Office
Back stop facility
Back to Back
Back-end load
Back-testing
Back-to-back credit
Back-to-back lc
Back-up servicer
Backcast
Backup system
Backwardation
Bad days
Bad debt
Bad rate
Balance of Payments
Balance of Trade
Balance Sheet
Balance sheet mismatch
Balanced fund
Balloon payment
Band
Bank debt (or bank loans)
Bank draft
Bank for International Settlements (BIS)
Bank line
Bank notes
Bank Rate
Bankable
Bankers' acceptances (BAs)
Banking book
Banking Co-ordination Directive (BCD)
Banking services
Bankruptcy
Bankruptcy remote
Bar charts
Bare trust
Barrier Option
Barstrier
Barter
Base case
Base currency
Base load plant
Base rate (or repo)
Basel accord
Basel committee
Basel committee on Banking Supervision
Basel II
Basic indicators approach (BIA)
Basis
Basis convergence
Basis point (bp or bps)
Basis price
Basis risk
Basis trade
Basis trading
Basis trading (cash and carry trade)
Basket
Basket Credit default swap (basket CDS)
BATRI
Bear
Bear call spread
Bear market
Bear put spread
Bear squeeze
Bear strategies
Bearer
Bearer bond
Bearer security
Before-tax contribution
Behaviour score (Performance Score)
Behind-the-Fence
Benchmark
Beneficial interest
Beneficial interest certificates
Beneficial owner
Beneficial ownership/interest
Beneficiary
Berne Union
Bespoke CDO/Bespoke tranche
Best and final offer (BAFO)
Best efforts
Best efforts arranger
Best execution
Best of breed
Best of two option
Best order
Beste efforts agreement
Beta
Bid
Bid bond
Bid price
Bid price auction
Bid-ask spread
Bid-offer Spread
Bidding Group
Big figure
Bilateral agency (BLA)
Bilateral clearing
Bilateral netting
Bill
Bill for Collection (BC)
Bill of Exchange(B/E)/ (Draft)
Bill of Lading (B/L)
Bills Receivable (BR)
Binary
Binary options
Black box
Black box managers
Black swan event
Black-Scholes Model
Blended cost of capital
Blind broker
Blocked currency
Blue chips
Boilerplate
Bond
Bond 'stripping'
Bond anticipation note (BAN)
Bond equivalent yield
Bond factor
Bond fund
Bond insurance
Bond issue
Bond market
Bond premium
Bond rating
Bonus issue (scrip issue
Book
Book entry form
Book runner
Book value
Book-entry system
Bookbuilding
Bookrunner
BOOT, BOT, BOO
Bootstrapping
Bottom-up approach
Box option
Box spread
Bracket
Brady bonds
Branch
Break
Break even
Break even point
Break out
Breakerage costs (or profits)
Bretton Woods
Bridge
Bridge Bank
Bridge financing
Broad Money
Broad-based index
Broken dates or period
Broker
Broker-dealer
Brokerage
BUBA (Bundesbank)
Bubble
Bucketing
Buckets
Budget
Build-Lease-Transfer (BLT)
Build-Own-Operate--Transfer (BOOT)
Build-Own-Transfer (BOT)
Build-Transfer-Operate (BTO)
Builders-All Risk (BAR)
Bull
Bull (call or put) spread
Bull market
Bull strategies
Bulldogs
Bullet
Bullet maturity
Bullet-Dodging options
Bullion
Bund futures
Bund futures option
Bundling
Burn rate
Burnout
Business angels
Business continuity
Business continuity management
Business continuity plan
Business cycle
Business Day
Business impact analysis
Business interruption insurance
Business plan
Business to business (B2B) marketplace
Butterfly
Butterfly spread
Buy in
Buy- back valuation
Buy-back
Buy-down
Buy-in management buy-out (BIMBO)
Buyer credit
Buyer/taker
Buying rate
Buying the spread
Bond Placements, Tax Credits and other Municipal Finance Alternatives;<.LI>
By using the proper combination of senior debt, subordinated debt and third party equity it is possible to realize leverage well in excess of 90% of the total project cost or value while maintaining control of the investmen