Glossary

255 resources
D terms
DAC
DAC Report
DG Comp
DGIV
DMZ
DOLI
DOTAS
DPB
DRIP
DSL
DTR
Daily official list
Damages
Damages-based agreement
Dangling debit
Data
Data centre
Data controller
Data processor
Data protection
Data room
Data subject
Dawn raid
Day 21
Day 39
Day 46
Day 53
Day 60
De Minimis Exemption Regulation
De facto director
De jure director
De minimis
De minimis notice
De novo
Deadlock
Dealing
Dealing Policy (AIM)
Dealing notice
Debenture
Debenture stock
Debit collection
Debt Management Office (DMO)
Debt buy-back
Debt for equity swap
Debt on a security
Debt security
Debt yield covenant
Debt/equity ratio
Debtor in possession finance
Deceit
Decision
Decisional autonomy
Declaration
Declaration of trust
Decompile
Decoupling
Decree absolute
Decree nisi
Decree of judicial separation
Decree of nullity
Deductible
Deductible expenditure
Deed
Deed of arrangement
Deed of priority
Deed of variation (of a deceased's estate)
Deemed foreign income dividend
Deemed service
Deemed transfer
Deep discount
Deep discount security/deep discount bond
Deep gain
Deep gain securities
Deep-linking
Deeply discounted securities
Defamation
Default interest provision
Default judgment
Default notice
Defects liability period
Defence
Defence of tender before claim
Deferred annual bonus plan
Deferred consideration
Deferred member
Deferred payment credit
Deferred share bonus plan
Deferred shares
Defined benefit (DB) pension scheme
Defined benefits lump-sum death benefit
Defined contribution (DC) pension scheme
Definitive bonds
Degrouping tax charge
Del credere agent
Delegated acts
Delegated budget
Delegues du personnel
Delegues syndicaux
Delivered prices
Delivery
Demand guarantee
Dematerialised
Demerger
Demilitarised zone (DMZ)
Demonstrative legacy
Demoted tenancy
Department for Business, Energy and Industrial Strategy (BEIS)
Department for Business, Innovation & Skills (BIS)
Deposit Protection Board
Depositary
Depositary receipt
Depreciation
Deputy (of the Court of Protection)
Derecognition
Derivative
Derivative claim
Derivative contracts
Derivative counterparty
Derivatives
Derogation from grant
Descriptive document
Desertion
Designated member
Designated professional body (DPB)
Detailed assessment
Detrimental modification
Developer
Development plan
Development plan documents (DPDs)
Developmental lease, licence or tenancy
Devolved administrations
Dialog box
Digital certificate
Digital signature
Digital subscriber line technology (DSL)
Digital watermark
Digitisation
Dilapidations
Diligent inquiry
Dilution limits
Direct Payment Scheme (DPS)
Direct discrimination
Direct effect
Direct payments
Directed selling effort
Directeur departemental du travail
Directions
Directions appointment
Directions questionnaire
Directive
Director
Directorate - General for Competition (DG Comp)
Directorate-General (EU)
Directors' and officers' insurance
Directors’ report
Disability
Disability Rights Commission (DRC)
Disability discrimination
Disabled person
Disabled person's interest
Disallowance
Disaster recovery
Disclaimer election
Disclose
Disclosure
Disclosure Guidance
Disclosure Guidance and Transparency Rules
Disclosure Rules
Disclosure and Barring Service (formerly the Criminal Records Bureau (CRB))
Disclosure letter
Disclosure report
Disclosure requirements
Disclosure statement
Discontinuance
Discount house
Discount notes
Discounted securities
Discounted share options
Discounted value
Discovery
Discretionary payment
Discretionary trust
Discrimination
Discrimination arising from disability
Disgorgement
Dishonest assistance
Dismissal
Dismissal and disciplinary procedure (DDP)
Disregards
Dissolution
Dissolution order
Dissolution petition
Dissolution proceedings
Distress
Distressed debt
Distributable profits
Distributable reserves
Distribution (Tax)
Distribution agreement
Distribution in kind
Distribution network
Distribution network operator (DNO)
Distributor
District Valuer
District judge
District registry
Dividend
Dividend block
Dividend cover
Dividend in specie
Dividend reinvestment plan (DRIP)
Dividend yield
Divorce petition
Divorce proceedings
Document
Documentary credit
Domain name
Domestic bonds
Domestic fund
Domestic violence
Domicile
Domicile of choice
Domicile of dependence
Domicile of origin
Dominant position
Dominant tenement
Dominium plenum
Donatio mortis causa
Donee
Donor
Dormant company
Double dipping
Double funding
Double insurance
Double taxation relief
Double taxation treaty
Double trust scheme
Down round
Downstream markets
Drafts
Drag along rights
Drawdown
Drawdown pension
Drawdown pension fund lump-sum death benefit
Drawstop
Drop hands
Dual contract
Dual use
Due diligence
Duopoly/duopolistic
Duress
Duty of good faith
Duxbury fund
Dwelling
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