(PFI) Private Finance InitiativeAAVAbsolute returnAccordion optionAcid leachingActive ETFActive returnActive riskActive shareActivist / ActivismAcute leukemiaAdditional Tier 1 or AT1aditADR – dangerous goodsAGMAHTSaHUSAIC dividend heroAIC in miningAIFAIFMAIFMDAIM – the Alternative Investment MarketAISCallogeneicalopecia areataAlphaAlternative Investment Fund Managers DirectiveAlternative Investment MarketAmerican Depositary Receipt (ADR)AmortisationAmortisingAmyloidosisAmyotrophic Lateral Sclerosisanaplastic large cell lymphomaAndesitic Rockankylosing spondylitisAnnual General MeetingAnnual recurring revenueAnnual ReportAnnuityAPTArbitrageARDSArsenopyritearteritisASCOTASEANAsset allocationAsset classAsset Light Business ModelAssets – of a companyAT1AuditorAustralian Securities Exchange (ASX)autologousAveraging downB2BB2CBackwardationBalance SheetBalancing MechanismBall MillBalloon paymentbareboatBasel IVBaseloadbasis pointBattery Energy Storage SystemBear marketBehind the meterBenchmarkBetaBeta thalassemiaBid priceBiosimilarblack box warningBlack swanBlastic plasmacytoid dendritic cell neoplasmBoardboard packBobl, bund and schatzBondsBook Valuebottom up / top downBRAFBRCA 1 and 2BREEAMBrokerBTPBull marketBusiness cyclebuy and buildbuy-in, MBIbuy-outs, MBO and LBOC shareC1 costsCAGRCall or callsCancellation (shares)Cap and CollarCapacity marketCapex or Capital ExpenditureCapital – of a companyCapital returnCapital sharesCapital structureCAPMCapture priceCAR-TCarbon-in-leach (CIL)Carried interest or carryCarried Value or Carrying ValueCash dragCassiteriteCDOCDSCFDChairman of a BoardChannel Islands Stock Exchange (CISX)Chess Depositary Interests or CDIChoroideremiachronic myelomonocytic leukaemiaCIOCLOClose companyClosed-end fundCMBSCoCosCollateralised Debt ObligationCollateralised Loan ObligationCommercial Mortgage Backed Securitycomparitor – as a substitute benchmarkConcentrate (noun)Concert partycongenital adrenal hyperplasiaContangoContract for DifferenceConvertible – in capital stucturesConvertible Unsecured Loan StockCore – in miningCore CapitalCorrelationCost curvecouponCovenantCPIcredit – or debtCredit RatingCredit SpreadCreditorcrowdfundingCRRCrusher – in miningCSPPCTA or Commodity Trading AccountCULSCumCurrency hedgingCurrency movementCurrent assetsCurrent liabilitiesCUSIPCVAcytokinesisDACHDay TradingDCFDCM or discount control mechanismDDADead cat bounceDebentureDebt at fair valueDebt at marketDebt at parDebtorDefaultDeflationDeltaDepreciationDerivativeDFSDiluted Net Asset Value or Diluted NAVDiscount RateDiscount to NAVDiscounted Cash FlowDiscretionary macroDiscretionary mandateDisinflationDispatch downDistressedDiversificationDividendDividend coverDividend reinvestment planDLBCLDNODomicileDoréDPS or Dividend per ShareDry AMDDuchenne muscular dystrophyDump – in miningDurationdyskinesiaearly stage fundingEarnings – of a companyEBITEBITDAEconometricEFTAEGMElectrorefiningElectrowinning or electroextractionElutionEMAEMEAEndometriosisEnteral nutritionEnterprise ValueEPCEPRAEPRA Earnings per share or EPRA EPSEPRA NAV or EPRA NTAEPS or Earnings per ShareEquity – as in sharesEquity Discount RateEquity hedgeERVesgEstimated Development ValueEstimated Rental Value or ERVETFEuriborEVEV/EBITEV/EBITDAEvent drivenEx ante and ex postExercise priceExit multipleexpansion capitalFabry diseaseFamilial chylomicronaemia syndromeFCAFDAFeasibility StudyFeed in tariffFelsicFiduciaryFinancial Conduct AuthorityFinancial instrumentsFinancial windfallFinancial year or financial periodfirst or second lienFiscal TighteningFlotation – in mineral extractionFraser InstituteFree Cash FlowFree floatFRI – abbreviationFTSE 100 IndexFTSE ET100 IndexFunds from operations – FFOFuture – as in futures contractG&A / overheadsGangueGCP (medical context)GDPGDR or Global Depositary ReceiptGeared ordinary sharesGearingGeneral and administrative (G&A)General PartnerGiltsGLAGLPGMPGoodwillGrading under reviewGraniteGravity separationGreen bondsGreenfield and brownfield sitesGreenstoneGRESBGross multiple of invested capital (MOIC)Gross redemption yieldGrowth investingGRYGulf Cooperation Council (GCC)haematologyhATTR AmyloidosisHCOB PMIHeadline rentHeads of Terms agreementHedge FundsHedginghidradenitis suppurativaHigh grade serous ovarian cancerHigh watermarkHSEHurdleHyperscalerIBDICAV or Irish Collective Asset-Management VehicleICRIFRSIFRS 9ILATIlliquid or illiquidityIMFIMIIn front of the meterIncome – of an individual or businessIncome sharesIndexIndicated resourceIndividual Savings AccountInferred resourceInflationInflection pointInformation ratio / Sharpe ratioInitial Public OfferingInsolvencyIntangible vs. tangible assetsInterest cover ratioInterest rateInterest rate arbitrage or interest rate relative valueInterim report or half-year reportInternal rate of returnInternational Financial Reporting Standards (IFRS)Investment companyInvestment ManagerInvestment objectiveInvestment strategyInvestment trust definitionIPCEIIPOIRRISAISINISOJORCJunior ISAKaolinKIDKillaskt and kt/yLarge capLDILeach curveLeach profileLeachingLease re-gearleverageLiabilitiesLIBORLIDARLimited Liability PartnershipLimited PartnershipLiquidationLiquidityListedLithium Ferro-Phosphate (Battery)Lithium-Nickel-Manganese-Cobalt-Oxide (Battery)LLPLMEload factorLoan lossLoan To ValueLock upLOMLondon Stock Exchange (LSE)Long investingLong-term liabilitiesLPLTVM&AMacroMaficMain marketManaged FuturesManaged futuresManagement FeeMarginMargin AccountMark to marketMarket capitalisationMarket neutralMarkets in Financial Instruments Directive (MiFID)Maturity – of a bond or debtMeasured resourcemelanomaMG -in biotechnology and healthcareMiFID IIMineralMineral resourceMineral Resource (or Resource)MineralisationMinimum Requirement for own funds and Eligible Liabilities (MREL)mitosisModified DietzMOICMonetary policyMRELmtuMulti Strategy Relative ValueMWDCMWhMWpmyelofibrosismyelomaNAMANational Grid Electricity System OperatorNational Grid ESONAVNAV Total Return per shareNet Asset Value per share (NAV per share)Net assetsNet equivalent yieldnet initial yieldNet interest rate marginNet longNet Present ValueNet shortNet Zero Asset Managers initiativeneutral weightNew York Stock Exchange (NYSE)NICE – the UK body providing guidance and advice on healthNIYNMPINomadNomineeNon Fossil Fuel ObligationsNon-mainstream pooled investmentNon-performing loanNon-recourseNon-Voting sharesNormalised Income Profit or NIPNormalised Total Profit or NTPNPLNSR royaltyOAT and BTANOBROccupancy rateODFMOECDOEICOEMOffer priceOffshore fundOFTOOISoncologyOngoing chargesOPEC+Open-end fundOperational ExpenditureOperational leverageOphthalmologyOption – as in derivativeOption to Lease (Energy Sector)Option to Lease (Housing Sector)Ordinary income sharesOrdinary sharesOrebodyorganic growthOver rentedoverweightParParenteral nutritionpari passuParkinson’s disease psychosisPARP inhibitorParticipation notesPassing rentPCEPDPDMRPeer groupPEG ratioPerformance feePermitting – in miningPerpetual bond/perpetual notePFSPhase – in drug trialsPIDPKPKU – phenylketonuriaPlatinum refractory cancerPMIPNHpoison pillPolicy Potential Indexpolycythaemia veraPorphyry copperPortfoliopostpartumPPApre-emption rightsPre-feasibility Studypre-INDPreference sharesPreferred returnPregnant leach solutionPremiumPremium SegmentPrice Discoveryprice to book ratioPrice-Earnings ratio – P/E ratioPRIIPsPrimary – issue or tradingPrincipal – of a debtPrior chargesPrivate equityPrivate Finance Initiative or PFIProbable ore reserveProfit – of a businessProgressive Supranuclear PalsyProspectusProtection strategiesProven ore reservePSD2 or Payment Service Directive 2Put or PutsPVQTQualitativeQuantitativeQuantitative easingQuotedR&DR-numberRARaffinateRallyRare earthRating AgencyRCCReal Estate Investment Trust or REITRecord dateRedeemable sharesreference benchmarkREFIT – Irish subsidyRefractoryREGOREITRenewable Heat IncentiveRenewables Obligation Certificatesrepo rateResidential Mortgage Backed SecurityRESSRestricted voting sharesRetail investorRetrocessionRett syndromeReturn on equityRevenue – of a businessReversionaryRevolving Credit Facility or RCFREVPARRights issueRisk – in investmentRisk PremiumRMBSRNA or Ribonucleic acidRobo adviserROCROERPIRRPRule 9run rate profitabilitySaaSSAREBsclerodermaScope 1, 2, and 3 emissionsSecondary – issue or tradingSecuritised DebtSelf managedSFDRShare BuybacksShare BuybacksShare capitalShareholdersShareholders fundsShares in a companyShares in issueShort investingShort-term liabilitiesSICAVSIPPSJIASjogren’s syndromeSMASMESOCIMISOECSOFRSONIASORPSPACSpecial dividendSpecial purpose vehicleSplit capital investment companiesSpot priceSpread or bid / offer spreadSPVSSASStagflationStamp dutyStandard deviationSteam Methane ReformingStock dispersionStock or InventoryStock selectionSTPStratigraphyStrike – in miningStrike priceStructured financeSubscription shareSulphidesSuperalloysSurrender premiumswap – in financeSWOTSX-EWSystematic Macrosystematic riskSystemic lupus erythematosusSystemic riskT-cellTail Hedging or Tail HedgeTail riskTailingsTailwindTankingtardive dyskinesiaTax inversion dealsTCFDTechnical AdvisorTender offerTenorThe Association of Investment Companies (AIC)ThermTLAC or T-LACTONARTopped-up net initial yieldToronto Stock ExchangeTotal cash costsTotal returnTracking errorTrancheTransformer model – artificial intelligence – AITreasury billsTreasury bondsTreasury notesTreasury sharesTRIADTriple netTungstenTVPIUCUCITSUN Sustainable Development Goals : SDGUnder rentedunderperform or outperformunderweightunit trustuveitisVacancy rateValuationValue investingValue TrapVaRVCTVein – in miningventure capitalVenture Capital Trustvitiligovoid rateVolatilityVolatility ArbitrageWALEwarehousing – in financeWarrantWaterfall ArrangementWAULTWeighted average cost of capital (WACC)Wet AMDWGBIWhaleWinding upWinzeWolframWolframiteWorking CapitalWrapperX-Linked Myotubular MyopathyXDXD dateYear EndYield – dividend yield or bond yieldyield curveyield to worstYield to worstyieldcoZ scoreZDPZDP cover ratio / Zero Dividend Preference share cover ratioZero discount mechanism / Zero discount policyZero dividend preference shares