Glossary

164 resources
B2B
B2C
BATNA
BATNEEC
BBA
BBA LIBOR
BBX
BCE 5A
BCE 5B
BCE 5C
BCE 5D
BCE 6
BCE 7
BCE 9
BERR
BIMBO
BIS
BPEO
BV
BVCA
Back-to-back credit
Bad debts
Bad leaver
Bai al inah
Bai al salam
Bai bithaman ajil
Bail
Bailment
Balance sheet
Balancing allowance
Balancing charge
Balancing mechanism
Bandwidth
Bank for International Settlements (BIS)
Bank guarantee
Bank holiday
Bank of England
Bankability
Bankable
Bankers' acceptance
Bankers’ draft
Bankruptcy
Bankruptcy order
Bare trust
Bare trustee
Bareboat charter terms
Bargaining unit
Barriers to entry
Base Erosion and Profit Shifting (BEPS)
Base cost
Base rate
Basic Payment Scheme (BPS)
Basic award
Basic salary
Basic state pension
Basis point
Battle of the forms
Bear market
Bearer
Bearer securities
Bearer shares
Bearer-debt securities
Before the event insurance
Below the line
Bench
Benchmarking
Beneficial interest
Beneficial owner
Beneficial owner covenants
Beneficiary (of a gift, will or trust)
Benefit crystallisation event (BCE)
Benefit in kind
Bereaved minor
Bespoke
Best Value
Best Value Authority (BVA)
Best Value Partnership (BVP)
Best Value Performance Indicators (BVPI)
Best Value Performance Plan (BVPP)
Best rent
Beta stocks
Betriebsrat
Betriebsvereinbarung
Betterment
Bible
Bid bond
Bid price
Big money case
Bigamy
Bilateral facility
Bilateral investment treaty (BIT)
Bilateral loan
Bill of exchange
Bill of lading
Bill of sale
Binary file
Binomial Model
Binomial Option Pricing Model
Black-Scholes Model
Blacklist
Block exemption
Blocked account
Blue Book
Blue chip
Board for Actuarial Standards
Body corporate
Body of European Regulators for Electronic Communications (BEREC)
Boilerplate
Bona fide
Bona vacantia
Bond
Bondholders' committee
Bonus
Bonus issue
Book debts
Book value
Bookbuilding
Bookrunner
Bot
Bought deal
Breach of trust
Break clause
Break costs
Break fee
Bridge financing
Bridging pension
Bridleway
British Bankers' Association (BBA)
British Islands
British Isles
British Private Equity & Venture Capital Association (BVCA)
British overseas territories
Broadband
Broadband services
Broadband technology
Broker
Browser
Brussels Convention
Brussels II
Brussels IV
Building management system (BMS)
Building preservation notice (BPN)
Building scheme
Bulk transfer
Bull market
Bullet repayment
Bullet-dodging
Bulletin Board Exchange (BBX)
Bulletin board
Burgundy book
Business
Business expansion scheme
Business liability
Business name
Business property relief (BPR)
Business relationship
Business review
Butterfat
Buy-in
Buy-in management buyout (BIMBO)
Buyer's profile
Buyout
Buyout cost
Byway open to all traffic (BOAT)
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