Glossary

d
D&O insurance
Dark Pools
Dated date
Day order
Day trader
Daylight credit (or daylight overdraft, daylight exposure, intraday credit)
Days Sales Outstanding (DSO)
Deadweight
Deal contingent hedging contracts
Deal date
Deal flow
Deal structure
Deal ticket
Dealer
Dealing Board
Debenture
Debit card
Debit transfer system (or debit collection system)
Debt
Debt capacity
Debt finance
Debt security
Debt service
Debt service coverage ratio (DSCR)
Debt service reserve account (DSRA)
Debt to equity ratio
Debt-service ratio
Decimalization
Declaration date
Decoupled book building process
Deductible
Deed of Protest
Deemed-tax paid
Deep Discount Bond
Default
Default correlation
Default fund
Default interest
Default risk
Defaulted securities
Defeasance
Deferred months
Deferred Payment Credit (DPC)
Deferred Prosecution Agreement
Deferred taxes
Deficiency
Deficiency agreement
Deficit
Defined benefit plan
Defined contribution plan
Defined event
Defined portfolio
Deflation
Deflator
Del credere risk
Delayed debit card
Delayed-in-startup (DIS)
Deleveraged
Delinquency
Delivery
Delivery date
Delivery month
Delivery points
Delivery risk
Delivery Versus Delivery (DVD) Delivery Versus Delivery (DVD)
Delivery Versus Payment (DVP)
Delta
Delta hedging
Delta spread
Demand Deposit Account (DDA)
Demand pull
Demand side management
Dematerialisation
Demerger
Denomination
Dependency ratio
Deposit
Deposit book
Deposit dealings
Deposit money
Deposit swap
Depository receipt
Depository transfer check( DTC)
Depreciation
Depth of market
Derivatives
Designated system
Desk
Detachment point
Devaluation
Devaluation backstopping facility
Devaluation risk
Developed nations
Developing nations (or developing markets)
Development Assistance Committee (DAC)
Development bank
Development bank support
Development Finance Institution (DFI)
Diagonal (bull or bear) spread
Dilution
Dilution risk
Diminishing marginal utility
Direct debit (E-Debit)
Direct feed of Dealer inventory into buy-side portfolio
Direct financing
Direct holding system
Direct investment
Direct link
Direct market participant
Direct quotation
Directive
Directors' Report
Dirty float
Dirty Price
Disaster recovery
Disbursement
Disclosure requirements
Discount
Discount bond
Discount mortgage
Discount rate
Discount securities
Discounted Cash Flow (DCF)
Discounting
Discrepancy
Discretionary Income
Discrimination
Disinflation
Displacement
Disposable income
Distressed debt
Distressed debt companies
Distribution
Distribution schedule
Distribution-in-kind
Diversification
Diversified common stock fund
Divestitures
Dividend
Dividend cover
Dividend rate
Dividend swap
Dividend trap
Dividend yield
Do minimum option
Documentary credit (DC)
Documentation risk
Dollarisation
Domestic rates
Domestic settlement
Double
Double default
Double dip
Double tax treaty
Double-entry bookkeeping
Dow Jones Industrial Average ("the Dow")
Down and Out call
Down tick
Draft
Drawdown
Drawee
Drawer
Drawing
Drawn exposure
Drop dead fee
Drop-lock loans
Dual capacity
Dual currency bond
Dual currency loans
Dual-track strategy
Due date/maturity
Due diligence
Duration
Duration leverage
Duration matched hedge
Dutch Auction