Financial Tutorial  
Discuss in our Free Forum

FINANCIAL DICTIONARY & GLOSSARY: DEB - DEM
All information are subject to terms of use

debt financing - the issuing of bonds, debentures, etc., that have to be repaid.

debt/equity ratio - the amount of money a company has borrowed divided by shareholders' equity.

debtor - person, company or country that has borrowed money.

debtors (GB) or accounts receivable (US) - sums of money owed by customers for goods or services purchased on credit.

declining balance method of depreciation - sec reducing balance method.

deduct - to take away an amount of something (e.g. a withholding tax deducted from share dividend).

default - to fail to repay a loan at the scheduled time, or to fail to respect a contract.

defensive shares - offer a good yield but only a limited chance of a rise or decline in price.

defer - to put off (a payment, a decision, etc.) to a later time.

deferred liabilities - money owed that will not have to be paid during the current year: long-term loans, debentures, mortgages, etc.

deferred shares - do not receive a dividend until other categories of shares have received theirs.

deficit - a deficiency, or an excess of expenditure over income.

deflation - the opposite of inflation, a reduction in the money supply.

del credere agent - an agent who bears the risk of non-payment by his customers; for taking this risk he or she is usually paid an extra commission.

demand - the willingness and ability of consumers to purchase goods and services; to ask for something forcefully.

demand, differential pricing or multiple pricing - selling the same good or service at different prices to different market segments.

demand management - the Keynesian policy of stimulating an economy in a period of recession, and contracting it if it overheats.

demand-pull inflation - rising prices caused when total demand exceeds what a country can produce, even at full employment.

demerge - to split up a previously merged company into separate businesses.

PREVIOUS PAGE - NEXT PAGE