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Whole Useful Life - Window Dressing - Wooden Dollars - Working Capital - Write Downs International Trade Glossary Financial Glossary APR - Annual Percentage Rate Administration Amortisation Annual Report Approving a Sale Assurance Authorisation Process Balance Sheet Balloon Payment Base Rate Benefits Bill Of Exchange CAGR - Compound Annual Growth Rate CAPEX - Capital Expenditure CEO - Chief Executive Officer CFO - Chief Financial Officer CIO - Chief Information Officer COO - Chief Operating Officer CTO - Chief Technology Office Capital Capital Goods Capital Lease Capital Spend Cash Burn Chairman Chapter 11 Charge Chinese Walls Churn Cockroach Effect Contract Hire Cost Of Capital Cost Savings Covenant Credit Scoring Credit Search Creditors Cross Charging DCF - Discounted Cash Flow Analysis DSO Debentures Debtors Depreciation Directors' Report Discount Rate (pa%) Dividend Dividend Yield EBITDA EPS - Earnings Per Share EVA % EVA - Economic Value Add Earnings Efficiency Improvements Ego Endorsement Equity Equity Rental Extension Rentals FD - Finance Director FRS 17 Factoring Finance Lease Financial Returns Fixed Assets Floating Charge Forward Multiple Fraud Reduction Funds Flow Statement Gearing Goodwill Gross Profit Percentage Hire Purchase Hurdle Rate IPO - Initial Public Offering IRR - Internal Rate Of Return Impairment Charge Incoterms Infrastructure Initial Lease Period Insider Trading Insolvency Intangible Asset Inventory Investment Appraisal LIBOR - London Inter Bank Offered Rate Lease Purchase Leasing Leverage Like-for-like Liquidation Liquidity Liquidity Ratio Loaded Cost Loans Loss MD - Managing Director MMC - Monopolies and Mergers Commission Margin Marginal Cost Mark Up Market Capitalisation Market Value Minimum return (pa%) Monthly Costs (averaged) Multiple NPV - Net Present Value Net Asset Value Net Asset Value (per share) Non-Executive Director OPEX Off Balance Sheet Financing Offshore On Balance Sheet Operating Lease Outright Purchase Outsourcing Ownership - Risks Ownership Rewards P/E Ratio Payback Private Limited Company Profit Profit and Loss Account Prospective Earnings Prospectus Public Company Quoted Company ROCE - Return On Capital Employed ROI - Return On Investment Rate Of Return Regulatory Costs Renting Residual Value Results Return On Assets (ROA) Return On Equity (ROE) Return On Investment Capital (ROIC) Return On Net Assets (RONA) Return On Sales (ROS) Revaluation Revenue Review period SLA - Service Level Agreement Security Share Capital Shareholder Value Shareprice Spend Deferment Stock Substance Over Form Sweating the Assets TCO Target Price Tax Avoidance Tax Evasion The Market Time Is Of The Essence Tranche VAE - Value Added (Economic) VAE% Volatility WDA - Writing Down Allowance Weighted Average Cost Capital (WACC) Whole Useful Life Window Dressing Wooden Dollars Working Capital Write Downs Managing Your Business Cases APR - Annual Percentage Rate