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Digital assets and currencies

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Banking

100 point check

The 100 point check is a personal identification system adopted by the Australian Government to combat financial transaction fraud by individuals and companies, enacted by the Financial Transactions Reports Act (1988) (FTR Act), which established the Australian Transaction Reports and Analysis Centre (AUSTRAC) and which continued in existence under the Anti-Money Laundering and Counter-

Trading basics

1990s United States boom

The 1990s economic boom in the United States was a major economic expansion that lasted between 1993 and 2001, coinciding with the economic policies of the Clinton administration. It began following the early 1990s recession during the presidency of George H.W. Bush and ended following the infamous dot-com crash in 2000. Until July 2019, it was the longest recorded economic expansion in

Trading basics

2000s United States housing bubble

During the 2000s, United States housing prices experienced a sharp run up and subsequent collapse affecting over half of the U.S. states. In many regions, a real estate bubble was the impetus for the subprime mortgage crisis. Housing prices, which peaked in early 2006, started to decline in 2006 and 2007, and reached new lows in 2011. On December 30, 2008, the Case–Shiller home price in

Trading basics

2024 United States Department of the Treasury hack

On December 30, 2024, the United States Department of the Treasury disclosed that it had been hacked by a state-sponsored actor of the People's Republic of China who gained access to unclassified documents.

Payments & settlement

360-day calendar

The 360-day calendar is a method of measuring durations used in financial markets, in computer models, in ancient literature, and in prophetic literary genres.

Trading basics

Accord and satisfaction

Accord and satisfaction is a contract law concept about the purchase of the release from a debt obligation. It is one of the methods by which parties to a contract may terminate their agreement. The release is completed by the transfer of valuable consideration that must not be the actual performance of the obligation itself. The accord is the agreement to discharge the obligation and th

Trading basics

Active users

Active users is a software performance metric that is commonly used to measure the level of engagement for a particular software product or object, by quantifying the number of active interactions from users or visitors within a relevant range of time (daily, weekly and monthly).

Trading basics

Administered prices

Administered prices are prices of goods set by the internal pricing structures of firms that take into account cost rather than through the market forces of supply and demand and predicted by classical economics. They were first described by institutional economists Gardiner Means and Adolf A. Berle in their 1932 book The Modern Corporation and Private Property. As Means argued in 1972,

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Advanced Safety Features

"Advanced Safety Features" is the seventh episode of the sixth season of the American comedy television series Community, and the 104th episode of the series overall. It was released on Yahoo Screen in the United States on April 21, 2015. The episode also features product placement by Honda throughout the episode.

Trading basics

Advertising research

Advertising research is a systematic process of marketing research conducted to improve the efficiency of advertising. Advertising research is a detailed study conducted to know how customers respond to a particular ad or advertising campaign.

Trading basics

Aerial advertising

Aerial advertising is a form of advertising that incorporates the use of flogos, manned aircraft, or drones to create, transport, or display, advertising media. The media can be static, such as a banner, logo, lighted sign or sponsorship branding. It can also be dynamic, such as animated lighted signage, skywriting, or audio.

Trading basics

Agent-based commerce

Agent-based commerce (also referred to as agentic commerce) describes an emerging form of e-commerce in which semi-autonomus and fully autonomous artificial intelligence (AI) agents independently execute purchasing and payment processes on behalf of users or organizations. Unlike conventional digital commerce systems, which require direct human interaction at key decision points, agent-

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Al Gore

Albert Arnold Gore Jr. (born March 31, 1948) is an American former politician, businessman, and environmentalist who served as the 45th vice president of the United States from 1993 to 2001 under President Bill Clinton. A member of the Democratic Party, he previously represented Tennessee in both houses of the U.S. Congress, first as a member of the U.S. House of Representatives from 197

Trading basics

Annual general meeting

An annual general meeting (AGM, also known as the annual meeting) is a meeting of the general membership of an organization.

Trading basics

Aruban florin

The Aruban florin (Dutch: [floːˈrɪn]; abbreviation: Afl.; code: AWG), also called the Aruban guilder, is the currency of Aruba. It is subdivided into 100 cents. The florin was introduced in 1986, replacing the Netherlands Antillean guilder at par. The currency is pegged to the US dollar at (or very near) AWG1.79 per USD1.00.

Finance

Asset Recovery Interagency Network Asia Pacific

Asset Recovery Interagency Network - Asia Pacific (ARIN-AP) is an informal network of experts and practitioners in the field of asset tracing, freezing and confiscation which intends to serve as a cooperative group in all aspects of tackling the proceeds of crime in the Asia-Pacific region.

Trading basics

Audit

An audit is an "independent examination of financial information of any entity, whether profit-oriented or not, irrespective of its size or legal form, when such an examination is conducted with a view to express an opinion thereon." Auditing also attempts to ensure that the books of accounts are properly maintained by such entities as required by law. Auditors consider the propositions

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Avalon: The Legend Lives

Avalon: The Legend Lives is a text-based online multi-player role-playing game world that was first released on 28 October 1989 at the gaming convention Adventure 89. It has maintained a near-continuous on-line presence with consistent and intact persona files and player history since the late 1980s. Until regular outages began occurring in 2023, it was the longest continuously running o

Trading basics

B3 (stock exchange)

B3 S.A. – Brasil, Bolsa, Balcão (in English, B3 – Brazil Stock Exchange and Over-the-Counter Market), formerly BM&FBOVESPA, is a stock exchange located in São Paulo, Brazil, and the second oldest in the country.

Banking

Bank Holding Company Act

The Bank Holding Company Act of 1956 (12 U.S.C. § 1841, et seq.) is a United States Act of Congress that regulates the actions of bank holding companies.

Banking

Bank of North America

The Bank of North America was the first chartered bank in the United States, and served as the country's first de facto central bank. It was chartered by the Congress of the Confederation on May 26, 1781, and opened in Philadelphia, Pennsylvania, on January 7, 1782.

Trading basics

Bareboat charter

A bareboat charter, or demise charter, is an arrangement for the chartering or hiring of a ship or boat for which no crew or provisions are included as part of the agreement. Instead, the renter of the vessel from the owner is responsible for taking care of whatever the agreement specifies – insurance, maintenance, repairs, etc.. The act is commonly known as bareboating or bareboat chart

Trading basics

Bill Weld

William Floyd Weld (born July 31, 1945) is an American attorney, businessman, author, and politician who served as the 68th governor of Massachusetts from 1991 to 1997. Weld was Gary Johnson’s running mate in the 2016 presidential election for the Libertarian party. Weld also ran for president in 2020.

Payments & settlement

Bills of credit

Bills of credit are documents similar to banknotes issued by a government that represent a government's indebtedness to the holder. They are typically designed to circulate as currency or currency substitutes. Bills of credit are mentioned in Article One, Section 10, Clause One (also known as the Contract Clause) of the United States Constitution, where their issuance by state governme

Finance

Binomial options pricing model

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.

Trading basics

Bond valuation

Bond valuation is the process of estimating the fair value of a bond. In the prevalent present-value approach, the value equals the sum of expected cash flows discounted at appropriate rates.

Fiat currencies

Bretton Woods Conference

The Bretton Woods Conference, formally known as the United Nations Monetary and Financial Conference, was the gathering of 730 delegates from all 44 allied nations at the Mount Washington Hotel, in Bretton Woods, New Hampshire, United States, to regulate what would be the international monetary and financial order after the conclusion of World War II.

Trading basics

Burton v. United States

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

Fiat currencies

Carbon quantitative easing

Carbon quantitative easing (CQE) is an unconventional monetary policy or monetary program that is featured in a proposed international climate policy, called a global carbon reward or simply, the carbon reward. The main goal of CQE is to guarantee the price floor of a carbon reward market so that this market can scale to decarbonise the world economy. The market instrument is also called

Trading basics

Caribbean guilder

The Caribbean guilder (code: XCG; abbreviation: Cg; Dutch: Caribische gulden; Papiamento: florin karibense) is the currency of Curaçao and Sint Maarten, two constituent countries of the Kingdom of the Netherlands. It is divided into 100 cents (Papiamento: sèn). Introduced on 31 March 2025, it replaced the Netherlands Antillean guilder (ANG), which ceased to be legal tender on 1 July 2025

Trading basics

Cash flow

Cash flow, in general, refers to payments made into or out of a business, project, or financial product. It can also refer more specifically to a real or virtual movement of money.

Finance

Central bank liquidity swap

Central bank liquidity swap, known as a swap line, is a type of cross-currency swap used by a country's central bank to provide liquidity of its currency to another country's central bank. In a liquidity swap, the lending central bank uses its currency to buy the currency of another borrowing central bank at the market exchange rate, and agrees to sell the borrower's currency back at a r

Finance

Central Zone of São Paulo

The Central Zone (Portuguese: Zona Central de São Paulo) is an administrative zone of the city of São Paulo, Brazil.

Trading basics

Clean price

Clean price is the quoted price of a bond that excludes accrued interest since the previous coupon date. The corresponding total that includes accrued interest is the dirty or full price. Let

Trading basics

Clipper card

The Clipper card is a reloadable contactless smart card used for automated fare collection in the San Francisco Bay Area. First introduced as TransLink in 2002 by the Metropolitan Transportation Commission (MTC) as a pilot program, it was rebranded in its current form on June 16, 2010. Like other transit smart cards such as the Oyster card, the Clipper card is a credit card-sized stored-

Trading basics

Collective ownership

Collective ownership is the ownership of property by all members of a group. The breadth or narrowness of the group can range from a whole society to a set of coworkers in a particular enterprise, such as one collective farm. Collective ownership takes many forms including but not limited to: cooperative ownership by the members of an organization, state ownership, social ownership, comm

Trading basics

Compass Card (San Diego)

The Compass Card (Spanish: Tarjeta Compass) was the first-generation smart card used for automated fare collection on public transport services within San Diego County, California. Administered by the San Diego Association of Governments (SANDAG), it was valid on a number of different travel systems in San Diego County including MTS buses, the San Diego Trolley, North County Buses, the C

Finance

Compound interest

Compound interest or anatocism is interest accumulated from a principal sum and previously accumulated interest. It is the result of reinvesting or retaining interest that would otherwise be paid out, or of the accumulation of debts from a borrower.

Trading basics

Contract of sale

In contract law, a contract of sale, sales contract, sales order, or contract for sale is a legal contract for the purchase of assets (goods or property) by a buyer (or purchaser) from a seller (or vendor) for an agreed upon value in money (or money equivalent).

Trading basics

Contrarian investing

Contrarian investing is an investment strategy that is characterized by purchasing and selling in contrast to the prevailing sentiment of the time.

Trading basics

Copyright

A copyright is a type of intellectual property that gives its owner the exclusive legal right to copy, distribute, adapt, display, and perform a creative work, usually for a limited time. The creative work may be in a literary, artistic, educational, or musical form. Copyright is intended to protect the original expression of an idea in the form of a creative work, but not the idea itsel

Trading basics

Corporate anthem

Corporate anthems, sometimes called corpanthems, are anthems written to celebrate companies, motivate employees, or entice sponsors.

Trading basics

Cross of Gold speech

The Cross of Gold speech was delivered by William Jennings Bryan, a former United States Representative from Nebraska, at the Democratic National Convention in Chicago on July 9, 1896. In his address, Bryan supported "free silver" (i.e. bimetallism), which he believed would bring the nation prosperity. He decried the gold standard, famously concluding the speech, "you shall not crucify m

Assets

Cryptocurrency exchange

A cryptocurrency exchange, or a digital currency exchange (DCE), is a business that allows customers to trade cryptocurrencies or digital currencies for other assets, such as conventional fiat money or other digital currencies. Exchanges may accept credit card payments, wire transfers or other forms of payment in exchange for digital currencies or cryptocurrencies. A cryptocurrency excha

Trading basics

Cryptocurrency in the second Trump presidency

During the second presidency of Donald Trump, cryptocurrency was promoted by Trump and his administration, which took a series of crypto-friendly actions and decisions. His administration appointed crypto-friendly regulators, reduced crypto regulation and dropped investigations into crypto firms and crypto crime. Trump promoted his own cryptocurrency meme coin, $Trump, and maintained sig

Fiat currencies

Currency Act

The Currency Act or Paper Bills of Credit Act is one of several Acts of the Parliament of Great Britain that regulated paper money issued by the colonies of British America. The Acts sought to protect British merchants and creditors from being paid in depreciated colonial currency. The policy created tension between the colonies and Great Britain and was cited as a grievance by colonists

Fiat currencies

Currency board

In public finance, a currency board is a mechanism by which a monetary authority is required to maintain a fixed exchange rate with a foreign currency by fully backing the commitment with foreign holdings, or reserves. This policy objective requires the conventional objectives of a central bank to be subordinated to the exchange rate target.

Payments & settlement

Day count convention

In finance, a day count convention determines how interest accrues over time for a variety of investments, including bonds, notes, loans, mortgages, medium-term notes, swaps, and forward rate agreements (FRAs). This determines the number of days between two coupon payments, thus calculating the amount transferred on payment dates and also the accrued interest for dates between payments.

Banking

Death Race 2

Death Race 2 is a 2010 action film directed by Roel Reiné and written by Tony Giglio, who co-developed its story with Paul W. S. Anderson. It is a prequel to Death Race (2008), which is the prequel to Death Race 2000 (1975), and stars Luke Goss, Fred Koehler, Tanit Phoenix, Robin Shou, Lauren Cohan, Danny Trejo, Ving Rhames, and Sean Bean. Koehler and Shou reprise their supporting roles

Finance

Debtors' prison

A debtors' prison is a prison for people who are unable to pay debt. Until the mid-19th century, debtors' prisons (usually similar in form to locked workhouses) were a common way to deal with unpaid debt in Western Europe. Destitute people who were unable to pay a court-ordered judgment would be incarcerated in these prisons until they had worked off their debt via labour or secured outs

Fiat currencies

Decimalisation

Decimalisation or decimalization (see spelling differences) is the conversion of a system of currency or of weights and measures to units related by powers of 10.

Banking

Deepali Pant Joshi

Deepali Pant Joshi is a former executive director of the Reserve Bank of India (retired in 2017). She is a development economist and a writer on economic subjects. Her professional responsibilities have included the Department of Currency Management Archived 6 February 2015 at the Wayback Machine, Legal Department and Premises Department. She was the First Appellate authority under the

Trading basics

Depreciation

In accountancy, depreciation refers to two aspects of the same concept: first, an actual reduction in the fair value of an asset, such as the decrease in value of factory equipment each year as it is used and wears, and second, the allocation in accounting statements of the original cost of the assets to periods in which the assets are used (depreciation with the matching principle).

Trading basics

Dirty price

Dirty price is the total amount paid for a bond at settlement. It equals the quoted clean price plus the accrued interest that has built up since the previous coupon date. Many bond markets quote prices on a clean basis to aid comparison, while the cash exchanged at settlement uses the dirty price. Between coupon dates the dirty price rises as interest accrues and then drops on the coupo

Trading basics

Disability pension

A disability pension is a form of pension given to those people who are permanently or temporarily unable to work due to a disability.

Trading basics

Disinvestment

Disinvestment refers to the use of a concerted economic boycott to pressure a government, industry, or company towards a change in policy, or in the case of governments, even regime change. The term was first used in the 1980s, most commonly in the United States, to refer to the use of a concerted economic boycott designed to pressure the government of South Africa into abolishing its ap

Trading basics

Dodd–Frank Act

The Dodd–Frank Wall Street Reform and Consumer Protection Act, commonly referred to as the Dodd–Frank Act, is a United States federal law enacted on July 21, 2010, as the primary legislative response to the 2007–2008 financial crisis—the worst financial crisis since the Great Depression. Named for its sponsors, Senator Chris Dodd and Representative Barney Frank, the law was signed by Pre

Trading basics

Double bottom line

Double bottom line (abbreviated as DBL or 2BL) seeks to extend the conventional bottom line, which measures fiscal performance—financial profit or loss—by adding a second bottom line to measure a for-profit business's performance in terms of positive social impact. There is controversy about how to measure the double bottom line, especially since the use of the term "bottom line" implies

Payments & settlement

Double-spending

Double-spending is the unauthorized spending of the same money (either digital or conventional) more than once. As with counterfeit money, double-spending leads to supply inflation by creating a new amount of copied currency that did not previously exist. It can also devalue the currency and diminish user trust in the currency.

Fiat currencies

Dresden Coinage Convention

The Dresden Coinage Convention of 1838 was a multilateral treaty that attempted to bring some degree of standardisation to the currencies used in the Zollverein.

Trading basics

Duration (finance)

In finance, duration is a measure of how the price of a fixed-income instrument responds to a change in interest rates. It is used to compare rate risk across bonds and to construct hedges, and is often paired with convexity and the price value of a basis point. Duration-based estimates work best for small, parallel shifts in the yield curve.

Trading basics

Economic Stabilization Act of 1970

The Economic Stabilization Act of 1970 (Title II of Pub. L. 91–379, 84 Stat. 799, enacted August 15, 1970, formerly codified at 12 U.S.C. § 1904) was a United States law that authorized the President to stabilize prices, rents, wages, salaries, interest rates, dividends and similar transfers as part of a general program of price controls within the American domestic goods and labor marke

Fiat currencies

Electricity as the Dominant Force in the World

Electricity as the Dominant Force in the World is an 1896 United States five-dollar silver certificate. It is of the US large-size variety measuring 7.375 in (187.3 mm) by 3.125 in (79.4 mm). The note is one of three notes that are part of the "Educational Series". As a result of the nudity portrayed on the obverse and other controversies, the note was replaced in 1899.

Banking

Environmental, social, and governance

Environmental, social, and governance (ESG) is shorthand for an investing principle that prioritizes environmental issues, social issues, and corporate governance. Investing with ESG considerations is sometimes referred to as responsible investing or, in more proactive cases, impact investing. The term is also frequently used interchangeably with corporate social responsibility and susta

Trading basics

Equal Credit Opportunity Act

The Equal Credit Opportunity Act (ECOA) is a United States law (codified at 15 U.S.C. § 1691 et seq.), enacted October 28, 1974, that makes it unlawful for any creditor to discriminate against any applicant, with respect to any aspect of a credit transaction, on the basis of race, color, religion, national origin, sex, marital status, or age (provided the applicant has the capacity to co

Banking

Ethical banking

An ethical bank, also known as a social, alternative, civic, or sustainable bank, is a bank concerned with the social and environmental impacts of its investments and loans. The ethical banking movement includes: ethical investment, impact investment, socially responsible investment, corporate social responsibility, and is also related to such movements as the fair trade movement, ethica

Finance

Eurasian Development Bank

The Eurasian Development Bank (EDB) is an international multilateral financial organisation aiming to contribute to the formation and development of the market economy of the Bank's member countries, their economic growth and expansion of trade and economic ties between them through investment activities. The major share of projects in the EDB's portfolio: projects with an integration ef

Fiat currencies

Euro sign

The euro sign (€) is the currency sign used for the euro, the official currency of the eurozone. The design was presented to the public by the European Commission on 12 December 1996. It consists of a stylized Greek letter epsilon, Ε (lowercase: ε or ϵ), crossed by two lines instead of one. Depending on convention in each nation, the symbol can either precede or follow the value, e.g.,

Finance

European Union tax haven blacklist

The European Union tax haven blacklist, officially the EU list of non-cooperative tax jurisdictions, is a tool of the European Union (EU) that lists tax havens. It is used by the Member States to tackle external risks of tax abuse and unfair tax competition. It was adopted for the first time in 2017 as a response to tax avoidance in the EU, screening 92 countries. It is managed by the Co

Trading basics

Expedited Funds Availability Act

The Expedited Funds Availability Act (EFA or EFAA) was enacted in 1987 by the United States Congress for the purpose of standardizing hold periods on deposits made to commercial banks and to regulate institutions' use of deposit holds. It is also referred to as Regulation CC or Reg CC, after the Federal Reserve regulation that implements the act. The law is codified in Title 12, Chapter

Trading basics

Export Bonus Scheme

The Export Bonus Scheme (EBS) was a dual exchange rate system implemented by the government of Ayub Khan from 1959 to 1972. It was introduced to address foreign exchange shortages and support industrialization. In practice, it amounted to an effective devaluation of the Pakistani rupee for selected sectors. Although the EBS increased manufactured exports, it was later criticized for crea

Trading basics

Fair Credit Billing Act

The Fair Credit Billing Act (FCBA) is a United States federal law passed during the 93rd United States Congress and enacted on October 28, 1974, as an amendment to the Truth in Lending Act (codified at 15 U.S.C. § 1601 et seq.) and as the third title of the same bill signed into law by President Gerald Ford that also enacted the Equal Credit Opportunity Act. Its purpose is to protect co

Trading basics

Fair Credit Reporting Act

The Fair Credit Reporting Act (FCRA), 15 U.S.C. § 1681 et seq., is federal legislation enacted to promote the accuracy, fairness, and privacy of consumer information contained in the files of consumer reporting agencies. It was intended to shield consumers from the willful or negligent inclusion of erroneous data in their credit reports. To that end, the FCRA regulates the collection, di

Trading basics

Fair Debt Collection Practices Act

The Fair Debt Collection Practices Act (FDCPA), Pub. L. 95-109; 91 Stat. 874, codified as 15 U.S.C. § 1692 –1692p, approved on September 20, 1977 (and as subsequently amended), is a consumer protection amendment, establishing legal protection from abusive debt collection practices, to the Consumer Credit Protection Act, as Title VIII of that Act. The statute's stated purposes are: to eli

Finance

FHA insured loan

An FHA insured loan is a government-backed loan designed to help a broader range of Americans—particularly first-time homebuyers—achieve homeownership with more flexible credit, income, and down payment requirements than conventional loans. Offered through FHA-approved lenders and insured by the Federal Housing Administration, these loans are widely used today as a practical and accessib

Finance

Financial Literacy and Education Commission

The Financial Literacy and Education Commission (the Commission) was established under Title V, the Financial Literacy and Education Improvement Act which was part of the Fair and Accurate Credit Transactions Act (FACT) Act of 2003, to improve financial literacy and education of persons in the United States. The FACT Act named the Secretary of the Treasury as head of the Commission and r

Payments & settlement

First Data

First Data Corporation was an American financial services company headquartered in Atlanta, Georgia, United States. The company's STAR Network provided nationwide domestic debit acceptance at more than 2 million retail POS, ATM, and at online outlets for nearly a third of all U.S. debit cards.

Finance

First Report on the Public Credit

The First Report on the Public Credit was one of four major reports on fiscal and economic policy submitted by Founding Father and first US Treasury Secretary Alexander Hamilton on the request of Congress. The report analyzed the financial standing of the United States and made recommendations to reorganize the national debt and to establish the public credit. Commissioned by the US Hous

Finance

Flag of convenience

Flag of convenience (FOC) refers to a business practice whereby a ship's owners register a merchant ship in a ship register of a country other than that of the ship's owners, and the ship flies the civil ensign of that country, called the flag state. The term is often used pejoratively, and although common, the practice is sometimes regarded as contentious.

Trading basics

Food delivery

Food delivery is a courier service in which a restaurant, store, or independent food-delivery company delivers food to a customer. An order is typically made either by telephone, through the supplier's website or mobile app, or through a third party food ordering service. The delivered items can include entrees, sides, drinks, desserts, or grocery items and are typically delivered in box

Fiat currencies

Foreign exchange option

In finance, a foreign exchange option (commonly shortened to just FX option or currency option) is a derivative financial instrument that gives the right but not the obligation to exchange money denominated in one currency into another currency at a pre-agreed exchange rate on a specified date. See Foreign exchange derivative.

Trading basics

Four Freedoms (Rockwell)

The Four Freedoms is a series of four oil paintings made in 1943 by the American artist Norman Rockwell. The paintings—Freedom of Speech, Freedom of Worship, Freedom from Want, and Freedom from Fear—are each approximately 45.75 by 35.5 inches (116.2 by 90.2 cm), and are now in the Norman Rockwell Museum in Stockbridge, Massachusetts. The four freedoms refer to President Franklin D. Roose

Trading basics

Fuel price risk management

Fuel price risk management, a specialization of both financial risk management and oil price analysis and similar to conventional risk management practice, is a continual cyclic process that includes risk assessment, risk decision making and the implementation of risk controls. It focuses primarily on when and how an organization can best hedge against exposure to fuel price volatility.

Finance

Gender pension gap

The gender pension gap (also known as the sex pension gap) is the percentage difference in pension income between women and men. It is often calculated as the difference between the average man's pension and the average woman's pension, expressed as a percentage of the man's. The gap averages 26% across OECD countries.

Finance

Geneva Securities Convention

The Unidroit convention on substantive rules for intermediated securities, also known as the Geneva Securities Convention, was adopted on 9 October 2009. It has been signed by only one of the 40 negotiating States (Bangladesh), but not entered into force. The official commentary was published in 2012.

Finance

Global Forum on Transparency and Exchange of Information for Tax Purposes

The Global Forum on Transparency and Exchange of Information for Tax Purposes was founded in 2000 and restructured in September 2009. It consists of OECD member countries as well as other jurisdictions that have agreed to implement tax related transparency and information exchange. The forum works under the auspices of the OECD and G20. Its mission is to "implement the international stan

Trading basics

Global waste trade

The global waste trade is the international trade of waste between countries for further treatment, disposal, or recycling. Toxic or hazardous wastes are often imported by developing countries from developed countries.

Trading basics

Goddess of Victory: Nikke

Goddess of Victory: Nikke is a third-person shooter action role-playing video game developed by Shift Up and published by Level Infinite. Development of Nikke began as early as 2017, and it was released for Android and iOS in 2022, and Windows in 2023. The game's action-based battle system revolves around quick character-switching and the usage of combat skills in an anime-style environm

Banking

Gramm–Leach–Bliley Act

The Gramm–Leach–Bliley Act (GLBA), also known as the Financial Services Modernization Act of 1999, (Pub. L. 106–102 (text) (PDF), 113 Stat. 1338, enacted November 12, 1999) is an Act of the 106th United States Congress (1999–2001). It repealed part of the Glass–Steagall Act of 1933, removing barriers in the market among banking companies, securities companies, and insurance companies tha

Trading basics

Green marketing

Green marketing refers to the marketing of products that are considered environmentally safe. It encompasses a broad range of activities, including product modification, changes to the production process, sustainable packaging, and modifications to advertising. However, defining green marketing is not a simple task. Other terms that are often used interchangeably are environmental market

Trading basics

Growth buyout

A growth buyout (GBO) is an acquisition intended to allow an investor or holding company to capitalize on the market growth of a maturing portfolio company. Unlike growth equity, which typically involves minority ownership, a growth buyout usually involves acquiring a large or controlling stake. Because growth buyouts are typically financed with less debt than conventional leveraged buyo

Trading basics

Guerrilla marketing

Guerrilla marketing is an advertisement strategy in which a company uses surprise and/or unconventional interactions in order to promote a product or service. It is a type of publicity. The term was popularized by Jay Conrad Levinson's 1984 book Guerrilla Marketing.

Fiat currencies

Guilder

Guilder is the English translation of the Dutch and German gulden, originally shortened from Middle High German guldin pfenninc ("gold penny"). This was the term that became current in the southern and western parts of the Holy Roman Empire for the Fiorino d'oro (introduced in 1252 in the Republic of Florence). Hence, the name has often been interchangeable with florin (currency sign ƒ o

Securities & exchanges

Hague Securities Convention

The Convention on the law applicable to certain rights in respect of securities held with an intermediary, or Hague Securities Convention is an international multilateral treaty intended to remove, globally, legal uncertainties for cross-border securities transactions. The Convention was drafted under the auspices of the Hague Conference on Private International Law, which as resulted in

Trading basics

Hierarchy of precious substances

In popular culture, sets of precious substances may form hierarchies which express conventional perceived relative value or merit. Precious metals appear prominently in such hierarchies, but as they grow, gems and semi-precious materials may be introduced as part of the system. The sequences can provide interesting examples of the arbitrariness of semiotic signs.

Trading basics

Hillary Clinton cattle futures controversy

In 1978 and 1979, lawyer and First Lady of Arkansas Hillary Rodham Clinton engaged in a series of trades of cattle futures contracts. Her initial $1,000 investment had generated nearly $100,000 (equivalent to $443,603.85 in 2025), when she stopped trading after ten months. In 1994, after Clinton had become First Lady of the United States, the trading became the subject of considerable co

Trading basics

Historical money of Tibet

The use of historical money in Tibet started in ancient times, when Tibet had no coined currency of its own. Bartering was common, gold was a medium of exchange, and shell money and stone beads were used for very small purchases. A few coins from other countries were also occasionally in use.

Finance

History of insurance

The history of insurance traces the development of the modern business of insurance against risks, especially regarding cargo, property, death, automobile accidents, and medical treatment.

Trading basics

Index of accounting articles

This page is an index of accounting topics.

Banking

Inflation targeting

In macroeconomics, inflation targeting is a monetary policy where a central bank follows an explicit target for the inflation rate for the medium-term and announces this inflation target to the public. The assumption is that the best that monetary policy can do to support long-term growth of the economy is to maintain price stability, and price stability is achieved by controlling inflat