Practice // Glossary letter D

GLOSSARY LETTER

LETTER D

DAC Daisy chain Dashboard
Data room Dated Brent Dated date
Day trader Day-count convention Days inventory outstanding
Days of finished goods inventory ratio Days of goods held for resale ratio Days of raw material ratio
Days of work-in-process ratio Days payable oustanding Days purchases outstanding
Days sales outstanding Days' inventory ratio Days' payables ratio
Days' receivables ratio DCF model DCM
DDM De-rating De-recognition
Debenture Debit Debt
Debt cancellation Debt capital Debt capital market
Debt cycle Debt financing Debt policy
Debt push down Debt refinancing Debt securitisation fund
Debt security Debt service Debt service coverage ratio
Debt service ratio Debt structure Debt waiver
Debt wall Debt warrant Debt/equity
Debtor-friendly bankruptcy process Debtor-in-possession Decapitalisation
Declining balance depreciation Deconsolidation Decorrelation
Deductible Deductible Deductible
Deed Deed of release Deed of surrender
Deep in the money Deep market Deep out of the money
Default risk Defeasance Defensive stock
Deferred compensation Deferred income Deferred Purchase Price
Deferred redemption period Deferred repayement Deferred tax assets
Deferred tax assets and liabilities Deferred tax liabilities Deferred taxation
Defined benefit plans Defined contribution plans Deflation
Delinquent Delisting Delta
Demand elasticity Dematerialisation Dematerialised
Demerger Depletion Depositary receipt, DR
Depreciation Depreciation and amortisation Depreciation or amortization period
Depreciation ratio Depth of a market Deregulation
Derivative Derivatives market Despacing
Devaluation Development capital Development capital fund
Differed Acquisition Costs Dilution - EPS Dilution - shareholders
Dilution loss Dilution of control Dilution profit
Dilutive DIO Direct approach - valuation
Direct debit Direct finance Direct method
Direct valuation method Director Discontinuing operations
Discount Discount for non-voting shares Discount rate
Discounted average life of all the cash flows of a bond Discounted cash flow model, DCF model Discounted payback period
Discounting Discounting factor Discounting of bills of exchange
Discounting with recourse Disinflation Disintermediation
Disinvestment Disposal Distressed
Distribution system Diversification Diversified company - cost of capital
Diversified portfolio Diversity score Divestiture
Dividend Dividend cover Dividend discount model, DDM
Dividend growth rate Dividend payout Dividend payout - ratio or rate
Dividend per share, DPS Dividend policy Dividend recapitalisation
Dividend tax credit Dividend yield DJIA
Documentary credit Domiciliation Double taxation
Double voting rights Double-entry accounting Downgrade
Downside Downsizing DPO
DPS DR Drag along
Dragon bond Dribble out Drop dead date
Dual class shares Dual currency bond Dual listing
Dual track Due diligence Duration
Dutch auction Dutch clause