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Financial Terms beginning with B

B Note
B School
B Share
B Shares
B
BRIC
In economics, BRIC is a grouping acronym that refers to the countries of Brazil, Russia, India and China, which are all deemed to be at a similar stage of newly advanced economic development. It is typically rendered as "the BRICs" or "the BRIC countries" or "the BRIC economies" or alternatively as the "Big Four". A related acronym, BRICS, includes South Africa.
Babcock Graduate School of Management
The Wake Forest University School of Business was formerly the Babcock Graduate School of Management and the Calloway School of Business and Accountancy. Established in 1969, the Babcock School admitted its first classes of full-time and executive students in 1971 and presented its first graduating class in 1973. The Babcock School was established with a gift from the Mary Reynolds Babcock Foundation and named in honor of Charles H. Babcock, a noted businessman and philanthropist who influenced civic, cultural and business development in Winston-Salem and North Carolina.
Baby Bells
The Regional Bell Operating Companies are the result of United States v. AT&T, the U.S. Department of Justice antitrust suit against the former American Telephone & Telegraph Company. On January 8, 1982, AT&T Corp. settled the suit and agreed to divest its local exchange service operating companies. Effective January 1, 1984, AT&T Corp.'s local operations were split into seven independent Regional Bell Operating Companies known as Baby Bells.
Baby Berkshire
Baby Bills
Baby Bond
Baby Boomer Age Wave Theory
Baby Boomer
Baby boomers are the demographic cohort following the Silent Generation. There are no precise dates when the cohort birth years start and end. Typically, they range from the early-to-mid 1940s and end from 1960 to 1964. Increased birth rates were observed during the post–World War II baby boom, making the baby boomers a relatively large demographic cohort.
Baccalaureate Bond
Back Charge
Back Door Listing
Back End Load
Back End Ratio
Back Fee
Back Month Contract
Back Months
Back Of The Envelope Calculation
Back Of The Napkin Business Model
Back Office
A back office in most corporations is where tasks dedicated to running the company itself take place. The term back office comes from the building layout of early companies where the front office would contain the sales and other customer-facing staff and the back office would be those manufacturing or developing the products or those involved in administration without being seen by customers. Although the operations of a back office are seldom prominent, they are a major contributor to a business. Broadly speaking, back office includes roles that affect the left side of business' trading statement.
Back Order
Back Stop
Back Taxes
Back taxes is a term for taxes that were not paid when due. Typically, these are taxes that are owed from a prior year.
Back To Back Letters Of Credit
Back Up The Truck
Back Up
Back to Back Commitment
Back to Back Loan
Backdating
Options backdating is the practice of altering the date a stock option was granted, to a usually earlier date at which the underlying stock price was lower. This is a way of repricing options to make them valuable or more valuable when the option "strike price" is fixed to the stock price at the date the option was granted. Cases of backdating employee stock options have drawn public and media attention.
Backflip Takeover
Backflush Costing
Backing Away
Backlog
Backorder Costs
Backorder
Backpricing
Backspread
The backspread is the converse strategy to the ratio spread and is also known as reverse ratio spread. Using calls, a bullish strategy known as the call backspread can be constructed and with puts, a strategy known as the put backspread can be constructed.
Backstop Purchaser
Backtesting
Backtesting is a term used in oceanography, meteorology and the financial industry to refer to testing a predictive model using existing historic data. Backtesting is a kind of retrodiction, and a special type of cross-validation applied to time series data.
Backup Line
Backup Withholding
According to the Internal Revenue Service, in the US, backup withholding is a specified percentage withheld by the payers to be paid to the IRS on most kinds of transactions reported on variants of Form 1099. Backup withholding may be required for several reasons, including but not limited to...
Backward Integration
Backwardation
Normal backwardation, also sometimes called backwardation, is the market condition wherein the price of a commodities' forward or futures contract is trading below the expected spot price at contract maturity. The resulting futures or forward curve would typically be downward sloping, since contracts for further dates would typically trade at even lower prices. In practice, the expected future spot price is unknown, and the term "backwardation" may be used to refer to "positive basis", which occurs when the current spot price exceeds the price of the future.
Bad Check
Bad Credit
Bad Credit was a comedy hip hop duo based out of San Diego, California which lasted from 2002 to 2008, fronted by musicians and comedians Matthew Gorney and Dallas McLaughlin.
Bad Debt Expense
Bad Debt Recovery
Bad Debt Reserve
Bad Debt
A bad debt is an amount owed to a creditor that is unlikely to be paid and, or which the creditor is not willing to take action to collect because of various reasons, for example due to a company going into liquidation or insolvency. There are various technical definitions of what constitutes a bad debt, depending on accounting conventions, regulatory treatment and the institution provisioning. In the USA, bank loans with more than ninety days' arrears become "problem loans". Accounting sources advise that the full amount of a bad debt be written off to the profit and loss account or a provision for bad debts as soon as it is foreseen.
Bad Paper
Badwill
Bag Holder
In U.S. financial slang, a bagholder is a shareholder left holding shares of worthless stocks.
Bag Man
A bagman is a person designated to collect or distribute illicitly gained money, such as bribes to public officials or money that is collected in a criminal enterprise, such as a "protection racket" or in the running of a numbers racket. A bagman may also act as an intermediary in such transactions. "Bagman" is also a British term for a traveling salesman. The first known use of the term occurred in 1808.
Bagel Land
Bagging the Street
Bahrain Stock Exchange (BSE)
Baidu
Baidu, Inc., incorporated on January 18, 2000, is a Chinese web services company headquartered at the Baidu Campus in Beijing's Haidian District. It is one of the largest Internet companies in the world.
Bail Bond
Bailard, Biehl And Kaiser Five Way Model
Bailee's Customers Insurance
Bailee
Bailment describes a legal relationship in common law where physical possession of personal property, or a chattel, is transferred from one person to another person who subsequently has possession of the property. It arises when a person gives property to someone else for safekeeping, and is a cause of action independent of contract or tort.
Bailment
Bailment describes a legal relationship in common law where physical possession of personal property, or a chattel, is transferred from one person to another person who subsequently has possession of the property. It arises when a person gives property to someone else for safekeeping, and is a cause of action independent of contract or tort.
Bailor
Bailment describes a legal relationship in common law where physical possession of personal property, or a chattel, is transferred from one person to another person who subsequently has possession of the property. It arises when a person gives property to someone else for safekeeping, and is a cause of action independent of contract or tort.
Bailout Bond
Bailout
Bait And Switch
Bait-and-switch is a form of fraud used in retail sales, but also employed in other contexts.
Bait Record
Balance Of Payments (BOP)
Balance Of Trade (BOT)
Balance Protection
Balance Reporting
Balance Sheet Reserves
Balance Sheet
In financial accounting, a balance sheet or statement of financial position is a summary of the financial balances of an individual or organisation, whether its a sole proprietorship, a business partnership, a corporation, Private limited company or other organization such as Government or not-for-profit entity. Assets, liabilities and ownership equity are listed as of a specific date, such as the end of its financial year. A balance sheet is often described as a "snapshot of a company's financial condition". Of the four basic financial statements, the balance sheet is the only statement which applies to a single point in time of a business' calendar year.
Baltic Dry Index
The Baltic Dry Index is an economic indicator issued daily by the London-based Baltic Exchange. Not restricted to Baltic Sea countries, the index provides "an assessment of the price of moving the major raw materials by sea. Taking in 23 shipping routes measured on a timecharter basis, the index covers Handysize, Supramax, Panamax, and Capesize dry bulk carriers carrying a range of commodities including coal, iron ore and grain."
Bankruptcy
Bankruptcy is a legal status of a person or other entity that cannot repay the debts it owes to creditors. In most jurisdictions, bankruptcy is imposed by a court order, often initiated by the debtor. Bankruptcy is not the only legal status that an insolvent person or other entity may have, and the term bankruptcy is therefore not a synonym for insolvency. In some countries, including the United Kingdom, bankruptcy is limited to individuals, and other forms of insolvency proceedings are applied to companies. In the United States, bankruptcy is applied more broadly to formal insolvency proceedings.
Basis Point
A basis point is a unit equal to one hundredth of a percentage point.
Bear Market
A market trend is a perceived tendency of financial markets to move in a particular direction over time. These trends are classified as secular for long time frames, primary for medium time frames, and secondary for short time frames. Traders identify market trends using technical analysis, a framework which characterizes market trends as predictable price tendencies within the market when price reaches support and resistance levels, varying over time.
Beta
Binary Option
In finance, a binary option is a type of option in which the payoff can take only two possible outcomes, either some fixed monetary amount or nothing at all. The two main types of binary options are the cash-or-nothing binary option and the asset-or-nothing binary option. The cash-or-nothing binary option pays some fixed amount of cash if the option expires in-the-money while the asset-or-nothing pays the value of the underlying security. They are also called all-or-nothing options, digital options, and fixed return options.
Black Swan
Blockchain
Bollinger Bands
Bollinger Bands is a technical analysis tool invented by John Bollinger in the 1980s as well as a term trademarked by him in 2011. Having evolved from the concept of trading bands, Bollinger Bands and the related indicators %b and bandwidth can be used to measure the "highness" or "lowness" of the price relative to previous trades. Bollinger Bands are a volatility indicator similar to the Keltner channel.
Bonds
Broker
Bull Market
A market trend is a perceived tendency of financial markets to move in a particular direction over time. These trends are classified as secular for long time frames, primary for medium time frames, and secondary for short time frames. Traders identify market trends using technical analysis, a framework which characterizes market trends as predictable price tendencies within the market when price reaches support and resistance levels, varying over time.