Course glossary


Here are some worlds which should be familiar for you till the end of the course, try to cover them when you will have free time.


Browse the glossary using this index

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I

Insolvency

When a company becomes unable to pay off its creditors, or its liabilities exceed its assets.


Institutional investor

A professional money manager who works for private investors and invests via pension and life insurance funds.


Intellectual property

Any works or inventions that are original creative designs. The individual or company responsible for the designs will be entitled to apply for a copyright or trademark on the designs.


Interim profit statement

This updates shareholders on a company’s unaudited profits for the first half of the financial year.


Investment trust

A company on the stock exchange that only invests in other companies.


Invoice factoring

Invoice factoring involves a business selling its invoices on to a third party, who will then add their own fee to the charges and seek the money from the debtor.


K

Key performance indicator

A key performance indicator (KPI) is a measure of performance to assess the success of a company or a certain activity the company is taking part in.


L

Leveraged buyout

When a company is acquired using borrowed funds. The debt is usually repaid by money made by the acquired company.


Liquid asset

Any asset which can be easily converted into cash.


Liquidity

The ease with which a company’s assets can be converted into cash.



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