English
EBID Glossary
A
- Acceleration of maturity
- Accounting Entries
- Accounting Period
- Accounting Standards
- Accounts Payable
- Accounts Receivable
- Accrual (Basis) Accounting
- Accrued Depreciation
- Accrued Income
- Accrued Liabilities
- Actual Cost
- Administrative Expenses
- Advance Deposit Requirement
- Agent Bank
- All-in Interest Rate
- Arrangement Fee
- Arranger
- Arranger Fees
- Asset And Liability Management Committee (ALMCO)
- Assignment of Receivables
- Authorized Capital
B
- Back-To-Office Report
- Background Paper
- Backstopping
- Bad Debt
- Balance an Account
- Balance Carried Forward
- Balance of Payments
- Balance sheet
- Bank Book
- Bank Money
- Bank Rate
- Bank Reconciliation
- Base Load [Electricity]
- Baseline / Benchmark Situation
- Benchmark Rate
- Board of Directors
- Board of Govenors
- Bridging Facility
- Briefing
- Broker
- Budget Surplus
- Bullet Payment
- Business Continuity Plan (BCP)
- Business Impact Analysis (BIA)
C
- Call Loan
- Call Option
- Callable Capital
- Called-up Capital
- Cancellation of a Debt
- Capital Account
- Capital Adequacy Ratio
- Capital Assets
- Capital Base
- Capital Budget
- Capital Expenditure
- Capital Structure Ratio / Gearing Ratio
- Capitalization
- Capitalized Expenses
- Cash and Bank Balances
- Cash and Cash Equivalents
- Cash Balance
- Cash Flow
- Client Screening
- Commitment Fee
- Comprehensive Income
- Concessional Loan
- Contingent Liability
- Contractor
- Core Banking System
- Cost Containment
- Cost-effectiveness
- Cost-to-income
- Country Risk
- Credit Committee
- Credit Rating
- Credit Report
- Credit Risk
- Credit Risk Exposure
- Creditors and Accruals
- Creditworthiness
- Cross-entry
- Current Account
D
- Dashbord
- Data Collection
- Debenture Loan
- Debt Consolidation
- Debt Due
- Debt instruments at fair value through other comprehensive income
- Debt Service
- Debt service reserve account
- Defined Benefit Obligations
- Defined Benefit Plans
- Defined Contribution Plans
- Delinquency
- Delinquency Report
- Delinquent Loan, Loan in Arrears, Past-due Loan, Overdue Loan
- Dependent Child
- Depreciable Amount
- Depreciation Charge
- Direct Financing
- Disaster Recovery Plan (DRP)
- Disbursement
- Discount
- Dividend
- Document Processing Fee
- Down Payment
E
F
G
I
- Idle / Dormant Funds
- Illegality Clause
- Impact (Evaluation) Report
- Impairment of Financial Assets
- Implementation Review
- Implementing Agency
- Implementing Agreement
- Implicit Costs
- Import Coefficient
- Import Licensing
- Import Parity Price
- Import Quota
- Import Subsidy
- Import Surcharge
- Incentive
- Inception Report
- Incidental Expenses
- Income
- Income and Expenditure Account / Income Statement
- Income and Outlay Account
- Income Bracket
- Income Elasticity
- Income Elasticity of Demand
- Income Tax
- Income Tax Return
- Incorporation
- Incremental Benefits
- Incremental Budgeting
- Incremental Capital-Output Ratio
- Incremental Rate of Return
- Indexed / Index-Linked Bond
- Induced Benefit
- Induced Cost
- Induced-by Benefit
- Industrial Base
- Industrial Estate / Park
- Industry Performance Standard
- Inflation Accounting
- Inflationary Expectations
- Inflationary Gap
- Inflationary Pressures
- Inflow of Capital
- Informal Credit
- Informal Sector
- Initial Operation
- Initial Subscription
- Input Subsidy
- Input Supplies
- Input-output Analysis
- Input-output Coefficient
- Input-output Ratio
- Insider Dealing, Trading
- Installed Capacity [Electricity]
- Institutional Framework
- Institutional Performance
- Instructional Aid
- Intake Structure
- Intangible Assets
- Integrated Rural Development Project
- Intercropping; Intercrop
- Interest Charges/Expenses
- Interest Coverage Ratio
- Interest Income
- Interest Margin
- Interest Rate Cap
- Interest Rate Risk
- Interest Rebate
- Interest Service Ratio
- Interest Subsidy
- Interest Subsidy Fund
- Interest Yield
- Interest-rate Differential
- Interim Financial Statement
- Interlocking Debt
- Intermediate Goods
- Intermediate Inputs
- Internal Cash Generation
- Internal Importing Costs
- Internal Rate of Return (IRR)
- Internally Generated Funds/Cash (By a sector)
- International Competitive Bidding
- International Credit Guarantee Fund
- International Financial Institutions (IFI)
- International Financial Reporting Standards (IFRS)
- Intervention Currency
- Inventory Turnover
- Investment Agreement
- Investment Budget / Capital Investment
- Investment Committee
- Investment Gap
- Investment Goods
- Investment Grant
- Investment in Real Estate
- Investment Income
- Investment Project
- Investment Return, Yield
- Investment Tax Credit
- Investments in Securities
- Invitation To Bid, To Tender
- Invitation to Prequalify [Contracts]
- Irrevocable Agreement to Reimburse
- Issued Share Capital
- Issuer
- Issuing Bank
J
L
- Labour Agreement; Collective Agreement
- Labour-Intensive
- Land Development
- Land Improvement
- Land Register
- Land Settlement
- Land Tax
- Land Tenure Rights
- Land Tenure System
- Land Use Planning
- Land Use Ratio
- Landed Price
- Lead Arranger
- Lead Bank; Lead Manager
- Lead Time of a Project
- Learning
- Lease Purchase
- Leaseback
- Leasehold
- Leasing
- Least Cost Analysis
- Legal Entity
- Legal Existence
- Legal Fees
- Legal Force
- Legal Instruments
- Legal Opinion
- Legal Remedy
- Legal Reserve
- Legal Tender
- Lender of Last Resort
- Lender of Record
- Lending Agency, Institution
- Lending Authority
- Lending Limit
- Lending Program
- Lending Rate
- Letter of Comfort
- Letter of Credit (LC)
- Letter of Intent
- Letter of Understanding
- Level Annuity System
- Level Repayment
- Leverage Ratio
- Leveraged Buyout (LBO)
- Liabilities
- Libor
- Licensing Agreement
- Life of a Loan/Loan Tenure
- Life of a Project
- Light Industry
- Limited International Bidding
- Limited Liability Company
- Line Item [Budget]
- Liquid Assets Portfolio
- Liquid Ratio; Acid Test Ratio
- Liquidity Adequacy Ratio/Liquidity Ratio
- Liquidity Management /Liquidity Portfolio Management
- Liquidity Requirements
- Liquidity Threshold
- List Price
- Listing (of securities)
- Livestock
- Loan Account
- Loan Agreement
- Loan Amortization
- Loan Application
- Loan Approval Limit
- Loan Capital
- Loan Charges
- Loan Commitment
- Loan Forbearance
- Loan Investment
- Loan Origination Fee
- Loan Portfolio
- Loan pricing
- Loan Processing
- Loan Recovery
- Loan-Tracking Management Informations System (MIS)
- Local Currency
- Long-Term Debt Ratio
- Long-Term Liabilities
- Loss on Sale of Financial Assets at Fair Value Through Other Comprehensive Income
- Loss Provision; Reserve for Losses
- Losses and Write-Offs
- Low-Income People
- Lowest Bid
- Lowest Bidder
- Lump Sum Contract
- Lump Sum Price
M
- Main Power Grid [Electricity]
- Major Currency
- Man-Day
- Man-Month Contract
- Management Audit
- Management Auditor
- Management Committee
- Management Contract [Investment]
- Management Fee
- Management Letter
- Managerial Accounting
- Manpower Planning
- Marginal Benefit
- Marginal Capacity Cost (MCC)
- Marginal Cost
- Marginal Cost Pricing
- Marginal Reserve Requirement
- Market Intermediation
- Market Price
- Market Value
- Market-Related Lending
- Marketable Securities
- Marketing Arrangement(s)
- Marketing Board
- Master Plan / Blueprint
- Materiality Level (Audit)
- Mature Investments
- Maturity Date
- Maturity Mismatch
- Maximum Tolerable Period of Disruption
- Mean Annual Increment (MAI)
- Memorandum of Understanding
- Merchandise Balance / Balance of Trade
- Merger
- Merit Goods
- Merit Increase
- Metal Works
- Microdata
- Middle Income Country
- Midterm Review/Midyear Review
- Minimum Cash Ratio
- Minimum Cash Requirement
- Mining
- Mixed Enterprise
- Mixed Financing/Blend Financing
- Model Bid Documents
- Monetary Aggregates
- Monetary Ease
- Monetary Policy Rate
- Monetary Stringency
- Monetary tightening
- Money Market
- Money Supply
- Monitoring
- Monitoring and Evaluation (M&E)
N
- Near Cash Instruments
- Near Money/Quasi-Money
- Negative Pledge Clause
- Net Cash Requirements
- Net Foreign Exchange Difference on Cash and Cash Equivalent
- Net Interest Income
- Net Interest Margin
- Net Loss/Gain From Financial Instrument Carried at Fair Value
- Net of Taxes
- Net Present Value (NPV)
- Network Analysis [Organization Planning]
- No Recourse Sale
- Nominal Effective Exchange Rate
- Nominal Interest Rate
- Non-Income-Earning Spouse
- Non-Negotiable Note/Securities
- Non-operating (Net) Income
- Non-Profit Organization
- Noncash Operating Expenses
- Noncore Activities
- Nongovernmental Organization (NGO)
- Nonmarket Economy
- Nonperforming Loan
- Nontariff Barrier
- Not Applicable (N.A.)
- Note/Bond [Capital Markets]
O
- Off-Balance-Sheet Item
- Office Automation
- Offset Agreement
- Offshore Cost
- Offshore Field
- Offshore Market
- On-Lending/ Onward Lending
- Onshore Cost/Local Cost
- Open Economy
- Open Foreign-Exchange Position
- Open Market
- Open Tender
- Open-Ended Contract
- Opening of a Letter of Credit
- Opening of Bids
- Operating Budget
- Operating Deficit
- Operating Lease
- Operating Ratio
- Operating Surplus
- Operation Account
- Operation Income /Operating Income
- Operational Expenditure; Operating Expenses/Costs
- Opportunity Cost
- Ordinary Share/Common Share
- Organisation & Methods (O&M)
- Organisational Chart
- Origination Fee
- Other Comprehensive Income
- Other Equity
- Outsourcing
- Outstanding Debt
- Outstanding Loans
- Over-The-Counter Market
- Over-The-Counter Securities
- Overdraft Economy
- Overexposure
- Overhead Costs; Overheads
- Overlay [Highways]
- Oversubscription [Capital Markets]
- Oversupply
- Owner of a Project
- Ownership Structure (of a Company)
P
- Paying Agent
- Pending Loan
- Phantom Loan/ Ghost Loan
- Pledge
- Policy-Based Loan/Facility/Line of Credit
- Portfolio and Provision Committee (PPC)
- Portfolio in Arrears
- Portfolio Risk
- Pre-Apraisal Committee of the EBID Private Sector Operations Projects (APR COMMITTEE)
- Prematured Loan
- Private Sector Project Preparation Committee
- Proceeds
- Professional Staff
- Profit Margin
- Profit on Disposal of Property, Plant and Equipment
- Project Cycle
- Project Status
- Promissory Note
- Property, Plant and Equipment/ Tangible Capital Asset
- Provision Expense Ratio
- Public Offering
R
S
- Security
- Senior Debt
- Senior Note
- Shadow Rate of Interest
- Short Dated Debt Instruments / Short Term Instruments
- Special Drawing Right (SDR)
- Staff Cost
- Standards for Financial Reporting
- Steering committee for the Developmentof EBID Business Continuity Plan (SCP-BCP)
- Steering committee for the Modernisation of EBID Information System (SCMIS)
- Studies and Research Committee (SRC)
- Subordinated Loan
- Support Staff