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Glossary

A-B

  • BEARER SHARE
    Shares whose rights are exercised with simple possession.
  • BONUS SHARE
    Share whose disbursement is free. It is paid for out of the company´s reserves.
  • ASSETS
    Element of the equity that has a financial value for the company.
  • BALANCE OF TRADE
    Part of the Balance of Payments that records only the commodities transactions of a country with the rest of the world in a specific period.
  • BALANCE OF PAYMENTS
    Account of a country´s foreign sector.
  • BANK
    Institution that acts as a financial intermediary, receiving money from economic agents (deposits) to loan it to other economic agents (credits) which is negotiated on the Stock Exchange.
  • BENEFIT, PROFIT
    In accounting terms, gross profit is defined as total revenue minus the direct costs for producing that revenue, such as wages, salaries, raw materials, etc.
 
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