Terms beginning with B

• Back End Load
  

  A charge imposed when investors redeem (sell) shares in mutual funds, which has the effect of discouraging withdrawals.

  Traditional...(Read more)

• Back Office
  Brokerage house administrative operations that support the trading of stocks and other securities. Includes all written confirmation and set...(Read more)
• Back Taxes
  Taxes that have not been paid on the due date or were underreported either by accident or by intention on a past tax return. The tax authori...(Read more)
• Back To Back Inheritance Tax Plan
  

  The combination of a life assurance policy and an annuity on the same life the purpose of which is to reduce inheritance tax.

  The a...(Read more)

• Back To Back Loan
  A situation where an investment organisation, such as an investment trust, deposits sterling with a UK bank which subsequently arranges with...(Read more)
• Back-end Load
  A charge imposed when investors redeem (sell) shares in mutual funds, which has the effect of discouraging withdrawals. Traditionally, the e...(Read more)
• Back-to-back Inheritance Tax Plan
  The combination of a life assurance policy and an annuity on the same life, the purpose of which is to reduce inheritance tax. The annuitant...(Read more)
• Back-to-back Loan
  A situation where an investment organisation, such as an investment trust, deposits sterling with a UK bank which subsequently arranges with...(Read more)
• Backspread
  A delta-neutral spread composed of more long options than short options on the same underlying instrument. This position generally profits f...(Read more)
• Backtesting
  Uses a large historical price database to evaluate a trading system's profitability....(Read more)
• Backwardation
  In the futures market, a condition in which a price is lower in the distant delivery months than in the near delivery months. Normally, the ...(Read more)
• Balance Of Payments
  A country's financial position vis-à-vis other countries of the world, made up of its current account and capital account (or capital movem...(Read more)
• Balance Of Trade
  The difference between a country's exports and imports over a given period of time. Exports and imports come in two kinds: visible products ...(Read more)
• Balance Sheet
  One of the main components of a company's report and accounts, the balance sheet provides a snapshot of everything the company owes and owns...(Read more)
• Balanced Investment Strategy
  Portfolio management strategy where assets are allocated with the aim of avoiding excessive risk by diversifying the investment across diffe...(Read more)