AB AB
Absolute advantage Absolute advantage
Accounting (translation) exposure Accounting (translation) exposure
ACP ACP
Acquisition of assets Acquisition of assets
Acquisition of stock Acquisition of stock
Acquisition premium Acquisition premium
Active fund management Active fund management
Active income Active income
Activity based cost (ABC) Activity based cost (ABC)
Ad valorem tariff Ad valorem tariff
ADB ADB
Adjusted present value Adjusted present value
Advance payment Advance payment
Adventure Adventure
Advising bank Advising bank
Advisory Capacity Advisory Capacity
African Developmental Bank Group (ABD Group) African Developmental Bank Group (ABD Group)
Agency costs Agency costs
Agent Agent
Aggregate demand Aggregate demand
Air waybill Air waybill
All-in cost All-in cost
Allocation-of-income rules Allocation-of-income rules
Allocational efficiency Allocational efficiency
American option American option
American shares American shares
American terms American terms
Andean Pact Andean Pact
Annuity Annuity
Annuity factor Annuity factor
Anti-dumping laws Anti-dumping laws
APEC APEC
Appreciation Appreciation
Arbitrage Arbitrage
Arbitrage Pricing Theory (APT) Arbitrage Pricing Theory (APT)
Asia-Pacific Economic Cooperation (APEC) Asia-Pacific Economic Cooperation (APEC)
Asian Development Bank (ABD) Asian Development Bank (ABD)
Ask (offer) rates Ask (offer) rates
Asset allocation policy Asset allocation policy
Assets-in-place Assets-in-place
Association of Southeast Asian Nations (ASEAN) Association of Southeast Asian Nations (ASEAN)
At-the-money option At-the-money option
ATC ATC
Autarky Autarky
Aval Aval
Avalisation Avalisation
Average accounting return (AAR) Average accounting return (AAR)
Backward innovation Backward innovation
Balance of payments Balance of payments
Balance of trade Balance of trade
Balance sheet Balance sheet
Bank for International Settlements (BIS) Bank for International Settlements (BIS)
Bank-based corporate governance system Bank-based corporate governance system
Banker?s acceptance Banker?s acceptance
Banker`s draft Banker`s draft
Bargain Purchase Option Bargain Purchase Option
Barter Barter
Basic IRR rule Basic IRR rule
Basis Basis
Basis point Basis point
Basis risk Basis risk
Basis swap Basis swap
Bearer bonds Bearer bonds
Benchmarking Benchmarking
Beneficiary Beneficiary
Beta Beta
Bid rate Bid rate
Bid-offer spread Bid-offer spread
Bill of lading Bill of lading
Blank endorsement Blank endorsement
Blanket bond Blanket bond
Blanket contracts Blanket contracts
Blocked funds Blocked funds
Bond equivalent yield Bond equivalent yield
Bonded Warehouse Bonded Warehouse
Break-even analysis Break-even analysis
Bretton Woods Agreement Bretton Woods Agreement
Bretton Woods conference Bretton Woods conference
CAA CAA
Call option Call option
Capital (financial) structure Capital (financial) structure
Capital (financial) structure Capital (financial) structure
Capital account Capital account
Capital asset pricing model (CAPM) Capital asset pricing model (CAPM)
Capital budgeting Capital budgeting
Capital formation Capital formation
Capital gain Capital gain
Capital market line Capital market line
Capital markets Capital markets
Capital rationing Capital rationing
Capital structure Capital structure
Capitalism Capitalism
Carrier Carrier
Cartel Cartel
Cash Against Documents (CAD) Cash Against Documents (CAD)
Cash cover Cash cover
Cash flow Cash flow
Cash in advance Cash in advance
Cash in Advance (CIA) Cash in Advance (CIA)
Centrally planned economy Centrally planned economy
Certificate of Acceptance Certificate of Acceptance
Certificate of analysis/certificate of inspection Certificate of analysis/certificate of inspection
Certificate of manufacture Certificate of manufacture
Certificate of origin Certificate of origin
Certificate of product origin Certificate of product origin
Change in net working capital Change in net working capital
Characteristic line Characteristic line
CHIPS (Clearing House Interbank Payments System) CHIPS (Clearing House Interbank Payments System)
CITES CITES
Civil society organizations (CSOs) Civil society organizations (CSOs)
Clean bill of lading Clean bill of lading
Clean collection Clean collection
Clearance Clearance
Clearing Clearing
Closed-end fund Closed-end fund
Codex Codex
Collection order Collection order
Command economy Command economy
Commercial document Commercial document
Commodity price risk Commodity price risk
Commodity swap Commodity swap
Common Carrier Common Carrier
Common Market of the South Common Market of the South
Comparative advantage Comparative advantage
Compliant documents Compliant documents
Compound interest Compound interest
Compound value Compound value
Compounding Compounding
Confirming bank Confirming bank
Consignee Consignee
Consignment Consignment
Consolidated income Consolidated income
Consolidation Consolidation
Consular statement Consular statement
Contingency insurance Contingency insurance
Contingent claim Contingent claim
Continuous compounding Continuous compounding
Continuous quotation system Continuous quotation system
Contract manufacturing Contract manufacturing
Contribution margin Contribution margin
Controlled foreign corporation (CFC) Controlled foreign corporation (CFC)
Controlled foreign corporation (CFC) Controlled foreign corporation (CFC)
Convertible bonds Convertible bonds
Convertible currency Convertible currency
Convex tax schedule Convex tax schedule
Corporate culture Corporate culture
Corporate governance Corporate governance
Corporate social responsibility Corporate social responsibility
Corporation Corporation
Correlation Correlation
Correspondent bank Correspondent bank
Corruption perceptions index (CPI) Corruption perceptions index (CPI)
Cost and Freight Cost and Freight
Cost of equity capital Cost of equity capital
Counter credit Counter credit
Countertrade Countertrade
Countervailing Duties Countervailing Duties
Country risk Country risk
Coupon Coupon
Coupon swap Coupon swap
Covariance Covariance
Cover note Cover note
Credit Risk Insurance Credit Risk Insurance
Cross-hedge Cross-hedge
CTD CTD
Culture Culture
Cumulative translation adjustment (CTA) Cumulative translation adjustment (CTA)
Currency (foreign exchange) risk Currency (foreign exchange) risk
Currency coupon swap Currency coupon swap
Currency cross-hedge Currency cross-hedge
Currency of reference Currency of reference
Currency option Currency option
Currency swap Currency swap
Current account Current account
Current account balance Current account balance
Current rate method Current rate method
Custom union Custom union
Customhouse broker Customhouse broker
Customs Customs
Dealing desk (trading desk) Dealing desk (trading desk)
Debt capacity Debt capacity
Debt-for-equity swap Debt-for-equity swap
Decision trees Decision trees
Deferred Payment Credit Deferred Payment Credit
Deliverable instrument Deliverable instrument
Delta-cross-hedge Delta-cross-hedge
Delta-hedge Delta-hedge
Demand management Demand management
Depository receipt Depository receipt
Depreciation Depreciation
Derivative security Derivative security
Devaluation Devaluation
Devaluation Devaluation
Developed countries Developed countries
Developing country Developing country
DFID DFID
Difference check Difference check
Digital divide Digital divide
Direct costs of financial distress Direct costs of financial distress
Direct exporting Direct exporting
Direct Financing Lease Direct Financing Lease
Direct product profitability Direct product profitability
Direct terms Direct terms
Discount Discount
Discounted cash flow Discounted cash flow
Discounted payback Discounted payback
Discounted payback period rule Discounted payback period rule
Discounting Discounting
Discretionary reserves Discretionary reserves
Discriminatory pricing Discriminatory pricing
Dispatch Dispatch
Distributor Distributor
Diversifiable (unique) (unsystematic) risk Diversifiable (unique) (unsystematic) risk
DOC DOC
Dock receipt Dock receipt
Dock Statement Dock Statement
Domestic bonds Domestic bonds
Domestic International Sales Corporation Domestic International Sales Corporation
Domestic Liquidity Domestic Liquidity
Draft (trade bill, bill of exchange) Draft (trade bill, bill of exchange)
DSB DSB
DSP DSP
DSU DSU
Dual pricing Dual pricing
Dumping Dumping
Duty Duty
Earnings response coefficient Earnings response coefficient
Eclectic paradigm Eclectic paradigm
Economic exposure Economic exposure
Economic freedom Economic freedom
Economic integration Economic integration
Economic union Economic union
Economic value added Economic value added
Economies of scale Economies of scale
Economies of vertical integration Economies of vertical integration
Effective annual interest rate Effective annual interest rate
Effective annual yield Effective annual yield
Efficient frontier Efficient frontier
Efficient market Efficient market
Embargo Embargo
Emerging market Emerging market
Emerging stock markets Emerging stock markets
Employment Rate Employment Rate
Endogenous uncertainty Endogenous uncertainty
Engagement Engagement
Equity-linked Eurobonds Equity-linked Eurobonds
Erosion Erosion
Euro Euro
Eurobond Eurobond
Eurocurrencies Eurocurrencies
Eurocurrency market Eurocurrency market
Eurodollars Eurodollars
European Bank for Reconstruction and Development (EBRD) European Bank for Reconstruction and Development (EBRD)
European currency unit (ECU) European currency unit (ECU)
European exchange rate mechanism (ERM) European exchange rate mechanism (ERM)
European Monetary System (EMS) European Monetary System (EMS)
European option European option
European terms European terms
European Union (EU) European Union (EU)
Exchange rate Exchange rate
Exchange risk Exchange risk
Exercise price Exercise price
EXIMBANK EXIMBANK
Exogenous uncertainty Exogenous uncertainty
Expiry date Expiry date
Explicit tax Explicit tax
Export Export
Export Administration Regulations (EAR) Export Administration Regulations (EAR)
Export broker Export broker
Export financing interest Export financing interest
Export License Export License
Export management company Export management company
Export Management Company Export Management Company
Export Restraints Export Restraints
Export Subsidies Export Subsidies
Export Trading Company (ETC) Export Trading Company (ETC)
Expropriation Expropriation
External market External market
Extraterritoriality Extraterritoriality
Face value Face value
Factor model Factor model
Factoring Factoring
Fast Track Negotiating Fast Track Negotiating
FDA (Food and Drug Administration) FDA (Food and Drug Administration)
Financial (capital) structure Financial (capital) structure
Financial contagion Financial contagion
Financial engineering Financial engineering
Financial innovation Financial innovation
Financial markets Financial markets
Financial policy Financial policy
Financial price risk Financial price risk
Financial risk Financial risk
Financial service income Financial service income
Financial strategy Financial strategy
First-to-market advantage First-to-market advantage
Fixed cost Fixed cost
Fixed exchange rate system Fixed exchange rate system
Fixed forward contract Fixed forward contract
Floating currency system Floating currency system
Floating exchange rate Floating exchange rate
FOB Endorsement FOB Endorsement
Force Majeure Force Majeure
Foreign aid Foreign aid
Foreign base company income Foreign base company income
Foreign bonds Foreign bonds
Foreign branch Foreign branch
Foreign debt Foreign debt
Foreign direct investment (FDI) Foreign direct investment (FDI)
Foreign Equity Requirements Foreign Equity Requirements
Foreign exchange Foreign exchange
Foreign exchange (currency) risk Foreign exchange (currency) risk
Foreign exchange broker Foreign exchange broker
Foreign exchange dealer Foreign exchange dealer
Foreign exchange markets Foreign exchange markets
Foreign sales corporation (FSC) Foreign sales corporation (FSC)
Foreign tax credit (FTC) Foreign tax credit (FTC)
Foreign trade zone Foreign trade zone
Foreign-source income Foreign-source income
Forfaiting Forfaiting
Forward contract Forward contract
Forward discount Forward discount
Forward market Forward market
Forward parity Forward parity
Forward premium Forward premium
Franchise agreement Franchise agreement
Franchising Franchising
Free cash flow Free cash flow
Free port Free port
Free Trade Area of the Americas (FTAA) Free Trade Area of the Americas (FTAA)
Free trade zone Free trade zone
Freely floating exchange rate system Freely floating exchange rate system
Freight forwarder Freight forwarder
Freight shippers (freight forwarders) Freight shippers (freight forwarders)
Frequency distribution Frequency distribution
Full Payout Lease Full Payout Lease
Fundamental analysis Fundamental analysis
Future value Future value
Futures commission merchant Futures commission merchant
Futures contract Futures contract
G-7 G-7
G-8 G-8
General Agreement on Tariffs and Trade (GATT) General Agreement on Tariffs and Trade (GATT)
Generalized autoregressive conditional heteroskedasticity Generalized autoregressive conditional heteroskedasticity
Generally Accepted Accounting Principles (GAAP) Generally Accepted Accounting Principles (GAAP)
Geocentric multinational Geocentric multinational
Global bond Global bond
Global economy Global economy
Globalization Globalization
Gold exchange standard Gold exchange standard
Gold standard Gold standard
Goodwill Goodwill
Gradualism Gradualism
Gray-market imports Gray-market imports
Greenfield Greenfield
Greenmail Greenmail
Gross Domestic Product (GDP) Gross Domestic Product (GDP)
Growing perpetuity Growing perpetuity
Growth options Growth options
Growth stocks Growth stocks
Guideline Lease Guideline Lease
Harmonized tariff schedule (HTS) Harmonized tariff schedule (HTS)
Heavily Indebted Poor Countries (HIPC) Initiative Heavily Indebted Poor Countries (HIPC) Initiative
Hedge Hedge
Hedge funds Hedge funds
Hedge portfolio Hedge portfolio
Hedge quality Hedge quality
Hedge ratio Hedge ratio
Hedging Hedging
High-withholding-tax interest income High-withholding-tax interest income
Historical volatility Historical volatility
Holding-period return Holding-period return
Home asset bias Home asset bias
Homogeneous expectations Homogeneous expectations
Hyperinflation Hyperinflation
Hysteresis Hysteresis
Implicit tax Implicit tax
Implied volatility Implied volatility
Import Import
Import license Import license
Import licenses Import licenses
In-the-money option In-the-money option
Income baskets Income baskets
Income statement Income statement
Income statement Income statement
Incremental IRR Incremental IRR
Indemnity Clause Indemnity Clause
Independent project Independent project
Index futures Index futures
Index options Index options
Index swap Index swap
Indication pricing schedule Indication pricing schedule
Indirect costs of financial distress Indirect costs of financial distress
Indirect customers Indirect customers
Indirect diversification benefits Indirect diversification benefits
Indirect exporting Indirect exporting
Indirect terms Indirect terms
Inflation Rate Inflation Rate
Informational efficiency Informational efficiency
Integrated financial market Integrated financial market
Intellectual property Intellectual property
Intellectual property rights Intellectual property rights
Inter-American Development Bank Inter-American Development Bank
Interbank spread Interbank spread
Interest rate risk Interest rate risk
Interest rate swap Interest rate swap
Intermediated market Intermediated market
Intermodal Intermodal
Internal market Internal market
Internal rate of return (IRR) Internal rate of return (IRR)
International Asset Pricing Model (IAPM) International Asset Pricing Model (IAPM)
International Bank for Reconstruction and Development International Bank for Reconstruction and Development
International bonds International bonds
International Chamber of Commerce International Chamber of Commerce
International Monetary Fund (IMF) International Monetary Fund (IMF)
International monetary system International monetary system
Intrinsic value of an option Intrinsic value of an option
Investment agreement Investment agreement
Investment opportunity set Investment opportunity set
Investment philosophy Investment philosophy
Joint venture Joint venture
Just In Time (JIT) Just In Time (JIT)
Keiretsu Keiretsu
Kyoto Protocol Kyoto Protocol
Landed cost Landed cost
Law of one price (purchasing power parity) Law of one price (purchasing power parity)
Lead manager Lead manager
Leading and lagging Leading and lagging
Lease Lease
Lease Rate Lease Rate
Least-developed countries (LDCs) Least-developed countries (LDCs)
Letter of credit (L/C) Letter of credit (L/C)
Leveraged Lease Leveraged Lease
Liberalization Liberalization
License agreement License agreement
Licensing Licensing
Limited flexibility exchange rate system Limited flexibility exchange rate system
Liquid market Liquid market
Liquidity Liquidity
Loanable funds Loanable funds
Location-specific advantages Location-specific advantages
London Interbank Bid Rate (LIBID) London Interbank Bid Rate (LIBID)
London Interbank Offer Rate (LIBOR) London Interbank Offer Rate (LIBOR)
Long position Long position
Macro country risks Macro country risks
Management contract Management contract
Managerial flexibility Managerial flexibility
Manifest Manifest
Maquiladoras Maquiladoras
Margin account Margin account
Margin requirement Margin requirement
Market access Market access
Market economy Market economy
Market failure Market failure
Market internalization advantages Market internalization advantages
Market maker Market maker
Market model (one-factor market model) Market model (one-factor market model)
Market portfolio Market portfolio
Market risk premium Market risk premium
Market timing Market timing
Market-based corporate governance system Market-based corporate governance system
Marketing mix Marketing mix
Marking to market Marking to market
Maturity date Maturity date
Mean-variance efficient Mean-variance efficient
MERCOSUR MERCOSUR
Merger Merger
Method of payment Method of payment
Micro country risks Micro country risks
Microcredit Microcredit
Middle market Middle market
Miller and Modigliani?s irrelevance proposition Miller and Modigliani?s irrelevance proposition
Mixed tariff Mixed tariff
Monetary assets and liabilities Monetary assets and liabilities
Money market hedge Money market hedge
Money market yield Money market yield
Money markets Money markets
Money Supply Money Supply
Monopoly Monopoly
More flexible exchange rate system More flexible exchange rate system
Most favored nation (MFN) Most favored nation (MFN)
Multilateral environmntal agreements (MEAs) Multilateral environmntal agreements (MEAs)
Multinational corporation Multinational corporation
Multinational netting Multinational netting
Mutually exclusive investment decisions Mutually exclusive investment decisions
National tax policy National tax policy
National treatment National treatment
Nationalization Nationalization
Negative-NPV tie-in project Negative-NPV tie-in project
Net asset value Net asset value
Net currency exposure Net currency exposure
Net exposed assets Net exposed assets
Net monetary assets Net monetary assets
Net position Net position
Net present value (NPV) Net present value (NPV)
Net working capital Net working capital
New protectionism New protectionism
Nominal cash flow Nominal cash flow
Nominal interest rate Nominal interest rate
Non-governmental organizations (NGOs) Non-governmental organizations (NGOs)
Non-tariff barrier Non-tariff barrier
Noncash item Noncash item
Nonintermediated debt market Nonintermediated debt market
Nonmonetary assets and liabilities Nonmonetary assets and liabilities
Normal distribution Normal distribution
North American Free Trade Agreement (NAFTA) North American Free Trade Agreement (NAFTA)
Notional principal Notional principal
Offer (ask) rates Offer (ask) rates
Offering statement Offering statement
Official settlements balance (overall balance) Official settlements balance (overall balance)
Offshore financial centers (OFCs) Offshore financial centers (OFCs)
Oligopoly Oligopoly
Open account Open account
Open and Reform Policy Open and Reform Policy
Open-end fund Open-end fund
Operating cash flow Operating cash flow
Operating exposure Operating exposure
Operating leverage Operating leverage
Operational efficiency Operational efficiency
OPIC OPIC
Opportunity cost Opportunity cost
Opportunity set Opportunity set
Organization for Economic Cooperation and Development (OECD) Organization for Economic Cooperation and Development (OECD)
Organization of Petroleum Exporting Countries (OPEC) Organization of Petroleum Exporting Countries (OPEC)
otal Quality Management (TQM) otal Quality Management (TQM)
Out-of-the-money option Out-of-the-money option
Outright quote Outright quote
Outsourcing Outsourcing
Overall balance Overall balance
Overall FTC limitation Overall FTC limitation
Ownership-specific advantages Ownership-specific advantages
Packing list Packing list
Parallel loan Parallel loan
Partnership Partnership
Passive income Passive income
Patent Patent
Payback period rule Payback period rule
Payoff profile Payoff profile
Payout ratio Payout ratio
Pegged exchange rate system Pegged exchange rate system
Pension liabilities Pension liabilities
Perfect market assumptions Perfect market assumptions
Periodic call auction Periodic call auction
Perpetuity Perpetuity
Phytosanitary measure Phytosanitary measure
Points quote Points quote
Political risk Political risk
Portfolio Portfolio
Power distance Power distance
Predatory pricing Predatory pricing
Premium Premium
Present value Present value
Present value factor Present value factor
Price elasticity of demand Price elasticity of demand
Price uncertainty Price uncertainty
Private placement Private placement
Privatization Privatization
Pro Forma invoice Pro Forma invoice
Product cycle theory Product cycle theory
Product Life Cycle (PLC) Product Life Cycle (PLC)
Production possibilities schedule Production possibilities schedule
Production sharing Production sharing
Profitability index Profitability index
Progressive taxation Progressive taxation
Project financing Project financing
Promissory note Promissory note
Proprietary knowledge Proprietary knowledge
Prospectus Prospectus
Protectionism Protectionism
Psychic distance Psychic distance
Public relations Public relations
Public securities offering Public securities offering
Purchasing power parity (law of one price) Purchasing power parity (law of one price)
Pure discount bond Pure discount bond
Put option Put option
Put-call parity Put-call parity
Quid pro quo Quid pro quo
Quota Quota
Random walk Random walk
Re-invoicing centers Re-invoicing centers
Rea appreciation/depreciation Rea appreciation/depreciation
Real cash flow Real cash flow
Real exchange rate Real exchange rate
Real interest rate Real interest rate
Real options Real options
Reciprocal marketing agreement Reciprocal marketing agreement
Recourse Recourse
Regional development banks Regional development banks
Registered bonds Registered bonds
Registration statement Registration statement
Repatriation Repatriation
Reservation price Reservation price
Residual Value Residual Value
Restrictive endorsement Restrictive endorsement
Retention ratio Retention ratio
Return on equity (ROE) Return on equity (ROE)
Revaluation Revaluation
Right of priority Right of priority
World Trade Organization (WTO) World Trade Organization (WTO)
Worldwide tax system Worldwide tax system
Yield to maturity Yield to maturity
Zaibatsu Zaibatsu
Zeitgeist Zeitgeist