Industry WIKI

Banks Board Bureau (BBB) (now replaced by Financial Services Institution Bureau since 2022) was an autonomous body of the Government of India tasked to search and select appropriate personages for the Board of Public Sector Banks, Public Sector Financial Institutions, and Public Sector Insurance Companies and recommend measures to improve Corporate Governance in these Institutions. In 20

"Banq" and "banc" are alternative spellings used in company names to evade legal restrictions on the use of the word 'bank' while maintaining a similar pronunciation. This practice is common in the financial services industry, particularly in the United States.

The Baring crisis or the Panic of 1890 was an acute recession in the United States. Although less serious than other panics of the era, it is the 19th century’s most famous sovereign debt crisis, and the 17th largest decline in U.S. stock market history.

The Barnett critique, named for the work of William A. Barnett in monetary economics, argues that internal inconsistency between the aggregation theory used to produce monetary aggregates and the economic theory used to produce the models within which the aggregates are used are responsible for the appearance of unstable demand and supply for money. The Barnett critique has produced a lo

A barrier option is an option whose payoff is conditional upon the underlying asset's price breaching a barrier level during the option's lifetime.

Barry Julian Eichengreen (born 1952) is an American economist and economic historian who is the George C. Pardee and Helen N. Pardee Professor of Economics and Political Science at the University of California, Berkeley, where he has taught since 1987. Eichengreen is a research associate at the National Bureau of Economic Research and a research fellow at the Centre for Economic Policy R

The Swedish BAS chart of accounts (Basic chart), represents the Swedish accounting generally accepted accounting principles (GAAP) and is an open to use chart of accounts for accounting in Sweden available in Swedish, English and German language texts. Very similar chart of accounts are commonly used in neighbouring countries and applicable internationally.

Base erosion and profit shifting (BEPS) is a category of corporate tax avoidance strategies used by multinationals to "shift" profits from higher-tax jurisdictions to lower-tax jurisdictions or no-tax locations where there is little or no economic activity, thus "eroding" the "tax-base" of the higher-tax jurisdictions using deductible payments such as interest or royalties. For the gover

Basis risk in finance is the risk associated with imperfect hedging due to the variables or characteristics that affect the difference between the futures contract and the underlying "cash" position. It arises because of the difference between the price of the asset to be hedged and the price of the asset serving as the hedge before expiration, namely b = S - F. Barring idiosyncratic inf

A basket option is a financial derivative, more specifically an exotic option, whose underlying is a weighted sum or average of different assets that have been grouped together in a basket. A basket option is similar to an index option, where a number of stocks have been grouped together in an index and the option is based on the price of the index, but differs in that the members and we

Bath Clean Air Zone is an area of central Bath, England where traffic is restricted to reduce air pollution. It became the second Clean Air Zone in the UK (after London) when it was introduced in March 2021. It has been credited with helping to reduce nitrogen dioxide pollution in the city by around a quarter since 2019, and has raised over £7 million in fines. However, critics of the sc

In economics, the Baumol effect, or Baumol's cost disease, first described by William J. Baumol and William G. Bowen in the 1960s, is the tendency for wages in jobs that have experienced little or no increase in labor productivity to rise in response to rising wages in other jobs that did experience high productivity growth. In turn, these sectors of the economy become more expensive ove

In options trading, a bear spread is a bearish, vertical spread options strategy that can be used when the options trader is moderately bearish on the underlying security.

A bearer instrument is a document that entitles the holder of the document to rights of ownership or title to the underlying property. In the case of shares (bearer shares) or bonds (bearer bonds), they are called bearer certificates. Unlike normal registered instruments, no record is kept of who owns bearer instruments or of transactions involving transfer of ownership, enabling the own

Behavioral economics and public policy is a field that investigates how the discipline of behavioral economics can be used to enhance the formation, implementation and evaluation of public policy. Using behavioral insights, it explores how to make policies more effective, efficient and humane by considering real-world human behavior and decision-making.

Behavioural finance is the study of the influence of psychology on the behaviour of investors or financial analysts. It assumes that investors are not always rational, have limits to their self-control and are influenced by their own biases.

The Beirut Central District, historically named "Al-Balad", is the historical and geographical core of Beirut, the capital of Lebanon. Also called downtown Beirut, it has been described as the “vibrant financial, commercial, and administrative hub of the country.” It is thousands of years old, with a traditional focus on business, finance, culture, and leisure.

The Belize dollar (also known as the Belizean dollar), known until 1973 as the British Honduras dollar, is the official currency in Belize (currency code BZD). It is normally abbreviated with the dollar sign $, or alternatively BZ$ to distinguish it from other dollar-denominated currencies.

The Belt and Road Initiative (BRI or B&R), also known as One Belt One Road (Chinese: 一带一路; pinyin: Yīdài Yīlù) and sometimes called the New Silk Road, is a global infrastructure and economic development strategy pursued by the government of China since 2013. It includes projects in more than 150 countries spanning ports, railways, highways, power stations, aviation, and telecommunication

In domestic and international commercial law, a beneficial owner is a natural person (or persons) who ultimately owns or controls an interest in a legal entity or arrangement, such as a company, trust, or foundation. Legal owners (i.e. owners of record), commonly described as registered owners, may hold those interests as beneficial owners or for the benefit of someone else, in which cas

Benton Park View, located in Benton, a suburb of the City of Newcastle upon Tyne, United Kingdom, is a multi-agency site of the UK Government. The complex is one of the largest secure civilian government complexes in Europe. The site is owned by Newcastle Estates Partnership and the principal tenants are His Majesty's Revenue and Customs (HMRC) and the Department for Work and Pensions (D

The Berenberg family (Dutch for "bear mountain") was a Flemish-origined Hanseatic family of merchants, bankers and senators in Hamburg, with branches in London, Livorno and other European cities. The family was descended from the brothers Hans and Paul Berenberg from Antwerp, who came as Protestant refugees to the city-republic of Hamburg following the Fall of Antwerp in 1585 and who est

The Bermudian dollar or Bermuda Dollar (symbol: $; code: BMD; also abbreviated BD$) is the official currency of the British Overseas Territory of Bermuda. It is subdivided into 100 cents. The Bermudian dollar is not normally traded outside Bermuda, and is pegged to the United States dollar at a one-to-one ratio. Both currencies circulate in Bermuda on an equal basis.

Bernardino Nogara (June 17, 1870 — November 15, 1958) was the financial advisor to the Vatican between 1929 and 1954, appointed by Pope Pius XI and retained by Pope Pius XII as the first Director of the Special Administration of the Holy See. According to historian John F. Pollard, Nogara laid "the foundations" for "one of the biggest pillars for the Vatican's post-Second World War fina

Bernardino of Siena, OFM (also Bernardine or Bernadine; born Bernardino degli Albizzeschi; 8 September 1380 – 20 May 1444), was an Italian Catholic priest and Franciscan missionary preacher in the Republic of Siena. He was a systematizer of scholastic economics.

In finance, the beta (β or market beta or beta coefficient) is a statistic that measures the expected increase or decrease of an individual stock price in proportion to movements of the stock market as a whole. Beta can be used to indicate the contribution of an individual asset to the market risk of a portfolio when it is added in small quantity. It refers to an asset's non-diversifiabl

The Bethmann family (; BET-mahn) has been remarkable for the high proportion of its male members who succeeded at mercantile or financial endeavors. This family trait began in medieval northern Germany and continued with the Bethmann bank, which Johann Philipp Bethmann (1715–1793) and Simon Moritz Bethmann (1721–1782) founded in 1748 and soon catapulted into the foremost ranks of German

BharatPe is an Indian fintech company headquartered in New Delhi (Delhi NCR) that provides digital payment and financial services to small merchants and Grocery stores. Founded in 2018, the company offers unified QR code payment acceptance, point-of-sale (POS) devices, and merchant credit facilities.

The ngultrum ( əng-GUUL-trəm or əng-GOO(L)-trəm; Dzongkha: དངུལ་ཀྲམ, romanized: dngul kram, IPA: [ŋýˈʈúm], lit. 'silver coin'; symbol: Nu., code: BTN) is the currency of the Kingdom of Bhutan. It is subdivided into 100 chhertum (Dzongkha: ཕྱེད་ཏམ, romanized: phyed tam, IPA: [pt͡ɕʰɛ́ˈtám], lit. 'half [coin]'; spelled as chetrums on coins until 1979). The Royal Monetary Authority of Bhuta

Bibby Financial Services (BFS) is a multinational corporation that provides financial services to small and medium-sized enterprises (SMEs).

The bid–ask spread (also bid–offer or bid/ask and buy/sell in the case of a market maker) is the difference between the prices quoted (either by a single market maker or in a limit order book) for an immediate sale (ask) and an immediate purchase (bid) for stocks, futures contracts, options, or currency pairs in some auction scenario. The size of the bid–ask spread in a security is one m

Biflation (sometimes mixflation, indeflation, or compartflation) is a state of the economy, in which the processes of inflation and deflation occur simultaneously in different parts of the economy. The term was coined in 2003 by F. Osborne Brown, a senior financial analyst at Phoenix Investment Group, and has later been widely used in the media. During the biflation, there is a simultane

The phrase Big Bang, used in reference to the sudden deregulation of financial markets, was coined to describe measures, including abolition of fixed commission charges and of the distinction between stockjobbers and stockbrokers on the London Stock Exchange and change from open outcry to screen-based electronic trading, effected by UK Prime Minister Margaret Thatcher in 1986.

Big Five is the name colloquially given to the five largest banks that dominate the banking industry of Canada: Bank of Montreal (BMO), Bank of Nova Scotia (Scotiabank), Canadian Imperial Bank of Commerce (CIBC), Royal Bank of Canada (RBC), and Toronto-Dominion Bank (TD).

BILL Holdings, Inc. is an American company based in San Jose, California, that provides automated, cloud-based software for financial operations for small businesses in the United States. A white-labeled, end-to-end payments automation platform, Bill.com Connect is offered to financial institutions as part of their single sign-on online business banking ecosystem.

Binance Holdings Ltd., branded Binance, is the largest cryptocurrency exchange in terms of daily trading volume of cryptocurrencies. Binance was founded in 2017 by Changpeng Zhao. It was initially based in China, then moved to Japan, subsequently left Japan for Malta, and now has no official company headquarters.

A binary option is a financial exotic option in which the payoff is either some fixed monetary amount or nothing at all. The two main types of binary options are the cash-or-nothing binary option and the asset-or-nothing binary option. The former pays some fixed amount of cash if the option expires in-the-money while the latter pays the value of the underlying security. They are also cal

In finance, the binomial options pricing model (BOPM) provides a generalizable numerical method for the valuation of options. Essentially, the model uses a "discrete-time" (lattice based) model of the varying price over time of the underlying financial instrument, addressing cases where the closed-form Black–Scholes formula is wanting, which in general does not exist for the BOPM.

The bitcoin protocol is the set of rules that govern the functioning of bitcoin. Its key components and principles are: a peer-to-peer decentralized network with no central oversight; the blockchain technology, a public ledger that records all bitcoin transactions; mining and proof of work, the process to create new bitcoins and verify transactions; and cryptographic security.

Bitcoin Satoshi Vision (BSV) is a cryptocurrency that is a hard fork of Bitcoin Cash. Bitcoin Satoshi Vision was created in November 2018 by a group of individuals led by Craig Steven Wright, who has claimed since 2015 to be Satoshi Nakamoto, the creator of the original bitcoin.

Bitcoin scalability refers to the capability of the Bitcoin network to handle large amounts of transaction data on its platform. Records (known as blocks) in the Bitcoin blockchain are limited in size and frequency to prioritize security and decentralization by keeping the cost of running a Bitcoin node affordable. With an average block creation time of 10 minutes and a block size limit

Bitdeer Technologies Group, or simply Bitdeer, is a cryptocurrency mining and artificial intelligence (AI) cloud infrastructure company headquartered in Singapore and listed on the Nasdaq under the ticker BTDR. The company was spun off from bitcoin-mining chip producer Bitmain in January 2021 by founder Jihan Wu. Bitdeer is among the largest cryptocurrency miners by computing power and o

Bitfinex is a cryptocurrency exchange owned and operated by iFinex Inc, and is registered in the British Virgin Islands and regulated in El Salvador. Bitfinex was founded in 2012. It was originally a peer-to-peer bitcoin exchange, and later added support for other cryptocurrencies. Bitfinex was one of the first professional platforms built for cryptocurrency trading. Bitfinex is the worl

BitFuFu Inc. (Nasdaq: FUFU) is a Bitcoin miner and mining services innovator headquartered in Singapore.

BitPay is a cryptocurrency payment service provider headquartered in Atlanta, Georgia, United States. It was founded in May 2011 by Tony Gallippi and Stephen Pair. BitPay provides crypto payment processing services for merchants and a cryptocurrency wallet available on mobile and desktop.

Bitstamp is a Luxembourg-based cryptocurrency exchange founded in 2011. Considered the world’s longest-running cryptocurrency exchange, its business operations are conducted from its registered headquarters in Luxembourg City, with a satellite office in Ljubljana.

Bitwala is a Berlin-based cryptocurrency financial services company offering a self-custodial Bitcoin wallet, a Visa debit card, crypto trading, and crypto-backed loans. The company was founded in 2015 by Jörg von Minckwitz, Jan Goslicki, and Benjamin P. Jones. After operating briefly under the name Nuri from 2021 to 2022, the company returned to the Bitwala brand in late 2023 following

The Black model (also known as the Black-76 model) is a variant of the Black–Scholes option pricing model. Its primary applications are for pricing options on future contracts, bond options, interest rate cap and floors, and swaptions. It was first presented in a paper written by Fischer Black in 1976.

In mathematical finance, the Black–Derman–Toy model (BDT) is a popular short-rate model used in the pricing of bond options, swaptions and other interest rate derivatives; see Lattice model (finance) § Interest rate derivatives. It is a one-factor model; that is, a single stochastic factor—the short rate—determines the future evolution of all interest rates. It was the first model to com

The Black–Scholes or Black–Scholes–Merton model is a mathematical model for the dynamics of a financial market containing derivative investment instruments. From the parabolic partial differential equation in the model, known as the Black–Scholes equation, one can deduce the Black–Scholes formula, which gives a theoretical estimate of the price of European-style options and shows that t

A block trade is a high-volume transaction in a security that is privately negotiated and executed outside of the open market for that security. Major broker-dealers often provide "block trading" services—sometimes known as "upstairs trading desks"—to their institutional clients. In the United States and Canada a block trade is usually at least 10,000 shares of a stock or $100,000 of bo

Block, Inc. (formerly Square, Inc.) is an American technology company and financial services provider for consumers and merchants. Founded in 2009 by Jack Dorsey, it is the U.S. market leader in point-of-sale systems. As of 2024, Block has 57 million users and 4 million sellers, processing $241 billion in payments annually.

A blockchain is a distributed ledger with growing lists of records (blocks) that are securely linked together via cryptographic hashes. Each block contains a cryptographic hash of the previous block, a timestamp, and transaction data (generally represented as a Merkle tree, where data nodes are represented by leaves). Since each block contains information about the previous block, they e

Blockchain analysis is the process of inspecting, identifying, clustering, modeling and visually representing data on a cryptographic distributed ledger known as a blockchain. The goal of blockchain analysis is to discover useful information about different actors transacting in cryptocurrency. Analysis of public blockchains such as Bitcoin and Ethereum is typically conducted by private

Video games can include elements that use blockchain technologies, including cryptocurrencies and non-fungible tokens (NFTs), often as a form of monetization. These elements typically allow players to trade in-game items for cryptocurrency, or represent in-game items with NFTs. Blockchain games have existed since 2017, gaining wider attention from the video game industry in 2021, when se

Blockchain.com (formerly Blockchain.info) is a cryptocurrency financial services company. The company began as the first Bitcoin blockchain explorer in 2011 and later created a cryptocurrency wallet that accounted for 28% of bitcoin transactions between 2012 and 2020. It also operates a cryptocurrency brokerage and provides institutional markets lending business and data, charts, and ana

The Bloomberg Terminal is a computer software system provided by the financial data vendor Bloomberg L.P. that enables professionals in the financial service sector and other industries to access Bloomberg Professional Services through which users can monitor and analyze real-time financial market data and place trades on the electronic trading platform. It was developed by employees wor

In business, a boiler room is an outbound call center selling questionable investments by telephone. It usually refers to a room where salespeople work using unfair, dishonest sales tactics, sometimes selling penny stocks or private placements or committing outright stock fraud. A common boiler room tactic is the use of falsified and bolstered information in combination with verified com

Boku, Inc. is a mobile payments company that allows businesses to collect online payments through both carrier billing and mobile wallets, and is headquartered in London, U.K. Boku utilizes mobile network operator (carrier) data for consumers online. Boku operates in over 90 countries globally, offering a bank-grade payment system.

The bond market (also debt market or credit market) is a financial market in which participants can issue new debt, known as the primary market, or buy and sell debt securities, known as the secondary market. This is usually in the form of bonds, but it may include notes, bills, and so on for public and private expenditures. The bond market has largely been dominated by the United States

In finance, a bond option is an option to buy or sell a bond at a certain price on or before the option expiry date. These instruments are typically traded OTC.

A bond vigilante is a bond market investor who protests against monetary or fiscal policies considered inflationary by selling bonds, thus increasing yields. The term was coined by Ed Yardeni in the 1980s.

Bonifacio Global City (BGC), also known as Global City or The Fort, is a 240-hectare mixed-use estate and central business district located in Fort Bonifacio, Taguig, Philippines. It is now the home of the Philippine Stock Exchange, the national stock exchange as well as several multinational corporations in the country. Some of the tallest buildings in the country are located in BGC suc

Book building is a systematic process of generating, capturing, and recording investor demand for shares. Usually, the issuer appoints a major investment bank to act as a major securities underwriter or bookrunner.

Boris Vujčić (pronounced [bǒris ʋûːjtʃitɕ]; born 2 June 1964) is a Croatian economist, university professor, serving as Vice-President of the European Central Bank since June 2026. He previously served as Governor of the Croatian National Bank.

Borrowing base is an accounting metric used by financial institutions to estimate the available collateral on a borrower's assets in order to evaluate the size of the credit that may be extended. Typically, the calculation of borrowing base is used for revolving loans, and the borrowing base determines the maximum credit line available to the borrower. Occasionally, borrowing base is als

Borsa Italiana (lit. 'Italian Stock Exchange') or Borsa di Milano (lit. 'Milan Stock Exchange') is the Italian stock exchange based in Milan at Palazzo Mezzanotte. It manages and organises domestic market, regulating procedures for admission and listing of companies and intermediaries and supervising disclosures for listed companies.

Börse Stuttgart is the sixth largest exchange group in Europe. It has strategic pillars in the capital markets business as well as in the digital and cryptocurrency business. Börse Stuttgart Group employs around 700 people at its locations in Stuttgart, Berlin, Frankfurt, Ljubljana, Milan, Madrid, Stockholm, and Zürich and holds a total of 18 licences from regulatory authorities in Germa

Bosna Bank International d.d. Sarajevo, or simply BBI Banka, is a commercial bank serving Bosnia and Herzegovina headquartered in Sarajevo.

The convertible mark (Bosnian; sign: KM; code: BAM) is the currency of Bosnia and Herzegovina. It is divided into 100 pfenig or fening and locally abbreviated KM. While the currency and its subunits are uniform for both constituent polities of Bosnia and Herzegovina, namely the Federation of Bosnia and Herzegovina (FBiH) and Republika Srpska (RS), the designs of the KM 10, KM 20, KM 50,

A bought out deal is a method of offering company shares to the general public through a sponsor or underwriter (a bank, financial institution, or an individual). The securities are listed in one or more stock exchanges within a time frame mutually agreed upon by the company and the sponsor. This option saves the issuing company the costs and time involved in a public issue. The cost of

The Bourse Palace (French: Palais de la Bourse; Dutch: Beurspaleis), often simply called the Bourse (French: la Bourse; Dutch: de Beurs), is a former stock exchange building in Brussels, Belgium. It was previously the seat of the Brussels Stock Exchange (BSE). Since 2023, its upper floors have housed the Belgian Beer World museum.

A boutique investment bank is a small investment bank that specializes in at least one aspect of investment banking, generally corporate finance, although some banks' strengths are retail in nature, such as Charles Schwab. Of those involved in corporate finance, capital raising, mergers and acquisitions and restructuring and reorganizations are their primary activities. Boutiques usually

In finance, box office futures is a type of futures contract in which investors speculate on upcoming movies based on their predicted performance.

In options trading, a box spread is a combination of positions that has a certain (i.e., riskless) payoff, considered to be simply "delta neutral interest rate position". For example, a bull spread constructed from calls (e.g., long a 50 call, short a 60 call) combined with a bear spread constructed from puts (e.g., long a 60 put, short a 50 put) has a constant payoff of the difference

Børsen (Danish for "the bourse" or "the stock exchange") is a 17th-century commodity bourse and later stock exchange in the centre of Copenhagen, Denmark. The historic building is situated next to Christiansborg Palace, the seat of the Danish Parliament, on the island of Slotsholmen.

BPAY (BPAY Group Holding Pty Ltd) is an Australian electronic bill payment SaaS company which facilitates payments made through a financial institution's online, mobile or telephone banking facility to organisations which are registered BPAY billers.

Braintree is an American company that primarily deals in mobile and web payment systems for e-commerce companies. The company was acquired by PayPal on September 26, 2013.

Brainware was an American software company that marketed Automatic identification and data capture and data extraction products. The company was acquired by Hyland Software in 2017. Brainware originally spun out of Dulles, Virginia-based SER Solutions Inc. in February 2006 when SER was acquired by The Gores Group LLC. From February 2006 to March 2012, Brainware's majority owner was San F

A branch, banking center or financial center is a retail location where a bank, credit union, or other financial institution (including a brokerage firm) offers a wide array of face-to-face and automated services to its customers.

A brand ambassador (sometimes also called a corporate ambassador) is a person paid by an organization or company to represent its brand in a positive light, helping to increase brand awareness and sales. The brand ambassador is meant to embody the corporate identity in appearance, demeanor, values and ethics. The key element of brand ambassadors is their ability to use promotional strate

Brazil cost (Portuguese: Custo Brasil [ˈkustu bɾaˈziw]) refers to the increased operational costs associated with doing business in Brazil, making Brazilian goods and services more expensive compared to other countries. For this reason, it is identified as a set of factors that undermine the competitiveness and efficiency of the domestic industry. The “Brazil cost” drains more than 1.5 t

Brex, a subsidiary of Capital One, is an American fintech company that offers credit cards and cash management accounts as well as a spend management software platform to startup technology companies.

BRICS Pay (stylized as BRICS PAY) is a decentralized and independent payment messaging mechanism system that is affiliated with the BRICS organization.

British Business Bank plc is the United Kingdom government’s economic development bank. It supports smaller businesses’ access to debt and equity finance by working through accredited lenders and fund managers rather than lending directly to most firms. It is wholly owned by HM Government and is headquartered in Sheffield, England.

A broker is a person or entity that arranges transactions between a buyer and a seller. This may be done for a commission when the deal is executed. A broker who also acts as a seller or as a buyer becomes a principal party to the deal. Neither role should be confused with that of an agent—one who acts on behalf of a principal party in a deal.

In financial services, a broker-dealer is a natural person, company or other organization that engages in the business of trading securities for its own account or on behalf of its customers. Broker-dealers are at the heart of the securities and derivatives trading process.

The Brunei dollar (Malay: Dolar Brunei, formerly Ringgit Brunei; sign: B$; currency code: BND), is the currency of Brunei Darussalam since 1967. It is normally abbreviated with the dollar sign $, or alternatively B$ to distinguish it from other dollar-denominated currencies. The currency is divided into 100 cents (sen) and is issued by the Brunei Darussalam Central Bank.

In e-commerce, brushing, also called "review brushing", is a deceitful technique sometimes used to boost a seller's ratings by creating fake orders, which are either shipped to an accomplice or to an unsuspecting member of the public.

A bucket shop is a business that allows gambling based on the prices of stocks or commodities. A 1906 U.S. Supreme Court ruling defined a bucket shop as "an establishment, nominally for the transaction of a stock exchange business, or business of similar character, but really for the registration of bets, or wagers, usually for small amounts, on the rise or fall of the prices of stocks,

Budapest Stock Exchange (BSE) (Hungarian: Budapesti Értéktőzsde, pronounced [ˈbudɒpɛʃti ˈeːrteːktøːʒdɛ] (BÉT)) is the third largest stock exchange in Central and Eastern Europe by market capitalization and liquidity. It is located at 55 Krisztina Boulevard, Budapest, Hungary, in the Buda Centre of the Hungarian National Bank Previously, from 1864, during the Austro-Hungarian Empire it wa

A budget is a calculation plan, usually but not always financial, for a defined period, often one year or a month. A budget may include anticipated sales volumes and revenues, resource quantities including time, costs and expenses, environmental impacts such as greenhouse gas emissions, other impacts, assets, liabilities and cash flows. Companies, governments, families, and other organiz

In the Federal Republic of Germany, the federal parliament (Bundestag) and all state parliaments (Landtage) have established Budget Committees (Haushaltsausschuss), standing parliamentary committees generally responsible for deliberations on the budget act and for parliamentary oversight of budget execution.

The Buenos Aires Stock Exchange (Spanish: Bolsa de Comercio de Buenos Aires, BCBA) is the organization responsible for the operation of Argentina's primary stock exchange located at Buenos Aires Central Business District. Founded in 1854, it is the successor to the Banco Mercantil, which was created in 1822 by Bernardino Rivadavia.

The Buffett indicator (or the Buffett metric, or the Market capitalization-to-GDP ratio) is a valuation multiple used to assess how expensive or cheap the aggregate stock market is at a given point in time. It was proposed as a metric by investor Warren Buffett in 2001, who called it "probably the best single measure of where valuations stand at any given moment", and its modern form co

Bulgarian Development Bank (Bulgarian: Българска банка за развитие, Balgarska banka za razvitie) (BDB) is a leading Bulgarian development and commercial bank with headquarters in Sofia. It is one of the largest development institutions in Southeast Europe that provides financing and professional advising for the purposes of development. It is the largest Bulgarian financing facility prov

In options trading, a bull spread is a vertical spread options strategy that is designed to profit from a moderate rise in the price of the underlying security.

Bullet money or bullet coins, known in Thai as phot duang (also spelled pod duang; Thai: พดด้วง, pronounced [pʰót.dûaŋ]), were a type of coinage historically used in Siam (now Thailand) and its predecessor kingdoms. They were almost exclusively made of silver, in the form of a bar bent into a roundish shape, and stamped with certain marks. Phot duang were issued according to the baht sys

A bureau de change (plural bureaux de change, both BURE-oh də SHONZH; British English) or currency exchange (American English) is a business where people can buy or sell a foreign currency.

Burton v. United States is the name of two appeals to the Supreme Court of the United States by Senator Joseph R. Burton (R-KS) following his conviction for compensated representation of a party in a proceeding in which the United States was interested: Burton v. United States, 196 U.S. 283 (1905) and Burton v. United States, 202 U.S. 344 (1906). Burton was convicted of acting as counsel