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Salam Sale-leaseback Sales Salvage value Samurai bond Scale problem Scenario analysis Scissors effect Scope of consolidation Scrip issue Seasoned equity offering, SEO SEC Second proposition of the Modigliani-Miller theorem Secondary market Secondary share offering Securities lending Securitisation Securitisation buy-out Securitisation vehicle Security Security Security market line Seed capital Self-control Self-hedging Self-mimicry Sell-side Selling group Semi-strong efficient market Senior Banker Senior debt Seniority SEO Separation theorem Sequential pay Service cost Setoff Settlement date Shadow rating Share Share buyback Share cum debt warrant Share exchange offer Share purchase agreement, SPA Shareholder return Shareholder structure Shareholders Shareholders' agreement Shareholders' equity

Shares with multiple voting rights Shogun bond Short (position) Short Term European Paper Shotgun clause Sight draft Signal Signalling theory Significant influence Signing Signing fee Silent partner Sinking fund SIV Size premium Small and Medium-sized companies Small cap Smart beta SME Soft call provision Soft currency Soft loan Soft rationing Solvency Solvency II Solvency risk Solvency-and-liquidity analysis Sovereign spread Sovereign-wealth fund SPA SPAC Special method of translation Special purpose acquisition vehicles Special-purpose vehicle, SPV Specific risk Speculation Speculative grade Spin-off Split Split rating Split-off Split-up Spot date Spot price Spread SPV Squeeze-out Stability principle Stakebuilding

Stand-alone valuation Standard deviation Start-up costs Statement of changes in financial position STEP Step up bond Stewardship Stock Stock Exchange Stock options Stock-picking approach Straight bond Straight line depreciation Strategic assets (poison pills) Strategic value Strike price Strip financing Strong-efficient market Structured Investment Vehicles Structured product Structurer Stub equity Sub-participation Sub-prime Subordinated debt Subordination Subrogation Subscription parity Subscription right Subscription warrant Subsidiary Substitute Servicer Sukuk Sum-of-the-parts method Supplier credit Supply chain Support level Survivorship bias Swap Swap point Swap-driven Eurobond Swaption Sweetener Syndicate Syndicated loan Synergy Synthetic lease Synthetic rating Systematic risk

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