Glossary

A B C D E F G H I J K L M N O P Q R S T U V W X Y Z

After Hours

Times that fall outside of standard dealing times. Although markets have fixed guaranteed dealing times, certain issues can be traded outside of these times. We have supplied the known trading hours for the major world exchanges below. All times are quoted as GMT (UTC 0) and some are subject to daylight savings time.

At Best

An order to deal at the best buying or selling price available in the market at the time. Also known as ‘at market’

At market

An order to deal at the best buying or selling price available in the market at the time

Accounting basis

Differentiated balancing systems.

Accrued liabilities

Also known as 'Provisions' - a liability position on the Balance Sheet According to trading law, Provisions are liabilities, losses or expenses that are unpredictable in terms of accrual or amount.

Acquisition

An acquisition is the purchase of one company by another with no new company being formed.

Active accrued items

Active accrued items are expenses prepaid within the current business year which must be economically imputed partially or entirely to the new business year.

At the money

An order to deal at the best buying or selling price available in the market at the time