Financial Times Lexicon - The definitive glossary of economic, financial and business terms

Articles

Quotes

Entries Starting With C

c

Clearing House Interbank Payments System CHIPS

continuous improvement

C&F

clearing system

continuous inventory

C&M

clerk

continuous market

C-suite

click rate

continuous production

C/A

click-through

contra

c/d

click-through rate

contra account

C2C

clicks and mortar

contra broker

C2DE

client

contra entry

CAA

client account

contra-asset account

CAB

client base

contraband

cabinet

client machine

contract

cabinet bid

client-commission arrangements CCAs

contract bond

cabinet security

client-server

contract carrier

cabotage

client/server architecture

contract labour

CAC 40

clientele

contract manufacturing

CACM

climate change

contract month

cadastre

climate change levy

contract note

cafeteria plan

clinch

contract of employment

CAL

clinical governance

contract of insurance

calendar effect

clone fund

contract of purchase

call account

close a position

contract of service

call centre

close company

contract to sell

call date

close market

contract worker

call deposit

closed

contractor

call feature

closed bid

contracts for difference

call loan

closed circuit television

contractual

call money

closed company

contractual commitment

call option

closed economy

contrarian

call premium

closed market

contribute

call price

closed shop

contributed capital/surplus

call protection

closed-door

contribution

call provision

closed-door policy

contribution holiday

call rate

closed-end

contributor

call risk

closed-end fund

contributory negligence

callable

closed-end investment company

contributory pension plan

callable bond

closed-end management company

contributory pension scheme

callable debenture

closely held

control

callable fixture

closely held company

control account

callback

closeout

control group

callback pay

closing balance

control period

called bond

closing date

controllable cost

campaign

closing down sale

controlled economy

campus

closing entry

controlled foreign companies

can-do

closing price

controlled foreign company regime CFC

cancellation machine

closing stock

controller

candidate

closure

controlling company

cannibalisation

cloud computing

controlling interest

cannibalise

cloud on title

controlling shareholder

cannibalize

clout

controlling stake/interest

canvass

CLU

controlling stockholder

canvassing

club account

conurbation

cap

club accounts

convene

cap and collar

cluster

convenience store

cap and trade

cluster analysis

convention

capacity

cluster theory

conventional

capacity building

clutter

converge

capacity to contract

CLV

convergence

capacity utilisation rate

CM

conversion

Cape

CMA

conversion premium

capex

CMBS

conversion price

capital

CMBX

conversion rate

capital account

CME

conversion ratio

capital accumulation

CMO

conversion value

capital adequacy

Co

convert

capital adequacy ratio

co-competence

convertible

capital allowances

co-creation

convertible bond

capital allowances for enterprise zones

co-evolution

convertible bond arbitrage

capital allowances for motor vehicles

co-insurance

convertible currency

capital appreciation

co-location

convertible debenture

capital appreciation fund

co-manager

convertible loan stock

Capital Asset Pricing Model

co-op

convertible note

capital assets

co-operative (society)

convertible preferred equity

capital bonus

co-operative bank

convertible security

capital budget

co-operative farm

convertible share

capital budgeting

co-operative marketing

convertible stock

capital charge

co-operative shop

convertibles

capital consumption

co-operative society

convexity

capital controls

co-operative store

conveyance

capital dilution

co-operative wholesale society

conveyancer

capital employed

co-opetition

conveyancing

capital equipment

co-owner

conveyor belt

capital expenditure/spending

co-worker

conviction

capital expense

coalface

COO

capital flight

coalition

cook

capital flow

coaster

cookie

capital formation

coattail investing

cooling-off period

capital gain

cocos

coordinate

capital gains distribution

COD

coordination

capital gains tax CGT

code

coordinator

capital gearing

Code of Banking Practice

COP15

capital goods

code of conduct

Copenhagen summit

capital grant

code-sharing

copper

capital growth

coder

copper-bottomed

capital growth share

codetermination

copy order

capital increase

codicil

copy testing

capital injection

coding

copycat product

capital invested

coffers

copyright

capital investment

cognitive computing

copywriter

capital levy

cognitive dissonance

cord cutting

capital loss

COGS

core

capital markets

Cohesion Fund

core assets/business/operations

capital movement

coin

core audience

capital outlay

coinage

core business

capital project

coincident indicators

core capital

capital ratio

coinsurance

core competence

capital rationing

col.

core competency

capital redemption reserves

COLA

core deposits

capital reduction

cold calling

core earnings

capital requirement

cold canvassing

core product

capital reserves

Cold War

core tier one capital

capital share

Coll

core value

capital shares

collaborate

core worker

capital stock

collaboration

corn and dry measure

capital sum

collaborative

corner shop

capital surplus

collaborative working

corner the market

capital tax

collapse

cornering the market

capital transfer

collar

corp.

capital turnover

collateral

corporate

capital utilisation rate

collateral trust bond/certificate

corporate advertising

capital value

collateralised

corporate bond

capital, capital, capital

collateralised bond obligation CBO

corporate borrowing

capital-intensive

Collateralised debt obligation CDO

corporate cannibalism

capitalisation

collateralised loan obligation CLO

corporate capital structure

capitalisation issue

collateralised mortgage obligation CMO

corporate communication

capitalisation-weighted index

colleague

corporate culture

capitalise

collectible

corporate debt

capitalised

collection

corporate divestiture

capitalism

collection agency

corporate fiduciary

capitalist

collection and delivery

corporate finance

capitalization of reserves

collection period

corporate funder

capitalization rate

collection ratio

corporate governance

capitalized

collective agreement

corporate hospitality

capitation

collective bargaining

corporate identity

capitation fee

collective intelligence

corporate image

capitation grant

collective policy

corporate income tax

CAPM

collective redundancy

corporate investment

capped note

collectivism

corporate issuer

capped rate

collector

corporate loan

capped-rate mortgage

collier

corporate marketing

CAPS

colliery

corporate officer

captain of industry

collision damage waiver CDW

corporate pay-out

captive

collusion

corporate planning

captive market

collusive

corporate profits tax

captive outlet

collusive tendering

corporate raider

CAR

colonialism

corporate renewal

car insurance

colonialist

corporate reputation

car lease

colophon

corporate responsibility

car pool

column-inch

corporate secretary

carat

combination

corporate sector

carbon capture

combination bond

corporate social responsibility (CSR)

carbon credit

combine

corporate state

carbon dioxide equivalent

combined financial statement

corporate strategy

carbon footprint

combined option

corporate structure

carbon market

combined ratio

corporate tax

carbon neutral

combined transport bill of lading

corporate tax road map

carbon offset

Comdex

corporate venture capital

carbon permit

Comex

corporate venturing

carbon price floor

comfort letter

corporation

carbon tax

comfort zone

corporation tax

carbon trading

comm port

corporation tax deductions

Carbon Trust

command and control

corporatise

carboy

command economy

corporatize

cardboard box index

commerce

corporeal hereditament

care and maintenance

commerce clause

correction

care of

commercial

correlation

career break

commercial agency

correspondence course

career change

commercial agent

correspondent

career counselor

commercial art

corresponding

career ladder

commercial bank

corrupt

career move

commercial bill

corruption

career path

commercial blanket bond

cosmeceuticals

career structure

commercial broker

cosmetic

career woman

commercial company

cost

careers advice

commercial correspondence

cost accountant

careers advisor

commercial counsellor

cost accounting

careers officer

commercial court

cost allocation

careline

commercial hedging

cost and freight

cargo

commercial law

cost and freight C&F

cargo handling

commercial loan

cost apportionment

cargo ship

commercial manager

cost base

Caribbean Community and Common Market

commercial monopoly

cost basis accounting

carnet

commercial mortgage backed securities CMBS

cost centre

carpet bomb

commercial paper

cost containment

carpetbagger

commercial paper CP

cost control

carpool

commercial product

cost efficiency

carr fwd

commercial property

cost inflation

carriage

commercial property equivalent yield

cost leader

carriage and insurance paid

commercial property indices

cost matters hypothesis CMH

carriage forward

commercial property investment depreciation

cost of capital

carriage paid to

commercial property market rent

cost of carry

carried down

commercial sector

cost of debt

carried forward

commercial set

cost of equity

carried interest

commercial traveller

cost of funds

carried over

commercial treaty

cost of goods sold

carrier

commercial vehicle

cost of living

carriers lien

commercialise

cost of living adjustment

carriers risk

commercialism

cost of living adjustment COLA

carry

commercialize

cost of living allowance

carry trade

commingle

cost of living index

carry-over

commission

cost of possession

carryback

commission agent

Cost of Production Theory of Value

carryforward

commission broker

cost of sales

carrying amount

commission-sharing arrangements CSAs

cost overrun

carrying charge

commissioner

cost per impression

carrying cost

Commissioners for Revenue and Customs

cost per thousand

carrying value

commitment fee

cost price

cartel

committee

cost purchase accounting

case

Committee of Public Accounts

cost structure

case law

Committee of Ways and Means

cost, freight and insurance

case load

commodities fund

cost, insurance and freight

case rate discount

commoditisation

cost, insurance and freight CIF

Case Shiller index

commodity

cost-benefit analysis

case study

commodity broker

cost-effective

cash

commodity exchange

cost-per-click

cash account

commodity fund

cost-plus

cash accounting

commodity futures

cost-push inflation

cash against documents

Commodity Futures Trading Commission

cost-saving

cash and carry

commodity market

costing

cash at bank

commodity product

cottage industry

cash balance

commodity-backed bond

council

cash basis

Common Agricultural Policy

Council of Economic Advisors

cash before delivery

common carrier

Council of Ministers

cash bid

common consolidated corporate tax base CCCTB

council tax

cash budget

common law

counsel

cash burn rate

Common Market

counselling

cash call

common ownership

counsellor

cash card

common pricing

counter

cash column

common seal

counter bid

cash conversion

common share

counter staff

cash conversion cycle

common stock

counter-claim

cash cow

common stock ratio

counter-inflationary

cash crop

commonality

counter-offer

cash crunch

Commonwealth

counter-purchase

cash deal

Commonwealth Development Corporation

countercyclical

cash deposit ratio

communal strategy

countercyclical buffering

cash discount

commune

countercyclical stocks

cash dispenser

Communism

counterfeit

cash dividend

Communist

countermand

cash earnings per share

community amateur sports clubs (CASC)

counterpart

cash equivalents

community development finance institutions

counterparty

cash flow

community engagement

counterparty risk

cash flow from operations

community investment

counterproductive

cash flow statement

community investment tax relief

counterpurchase

cash flow to interest expense

community manager

countersign

cash flow yield

Community Reinvestment Act

countertrade

cash generation

commutation

countervailing duty

cash in

commuter aircraft

counting-house

cash in hand

comp

country by country reporting

cash ISA

comp time

country of origin (COO) bias

cash issue

Companies Act 1985

country risk

cash machine

Companies House

county court

cash management

companies register

coupon

cash management account

companies registry

coupon bond

cash markets

companion bond

coupon equivalent yield

cash mountain

company

coupon pass

cash on delivery

company accounts

coupon rate

cash pile

company car

coupon sheet

cash position

company car tax

courier

cash price

company director

course

cash ratio

company doctor

courseware

cash ratio deposits

company law

court

cash received book

company limited by guarantee

Court of Appeal

cash register

company limited by shares

Court of Appeals

cash sale

company meeting

court of law

cash settlement

company officer

Court of Queens Bench

cash shell

company promoter

court order

cash with order

company seal

courtesy

cash-and-carry store

company secretary

courtesy call

cash-box

company union

courtroom

cash-in-transit policy

comparable worth

cov-lite or covenant-lite loans

cash-rich

comparable-store sale

covenant

cash-starved

comparables

cover

cash-strapped

comparative advantage

cover charge

cash/ money down

comparative advertising

cover note

cashable

compassionate leave

coverage

cashback

compensate

coverage initiated

cashbook

compensating balance

coverage ratio

cashier

compensating error

covered bond

cashiers cheque

compensation

covered mortgage bond

cashless

compensation package

covered option

Cashpoint

compensation payment

covered option/warrant

cask

compensatory damage

covered warrant

cast a vote

compensatory damages

covering letter

casting vote

compete

cowboy

casual

competence profiling

cowboy builder

casual labour

competency profiling

CP

casual work

competency-based

CPA

casualty

competent

CPC

casualty insurance

competing through logistics

CPI

CAT standard

competition

CPM

catalogue

Competition Commission

cr

catalogue price

competitive

craft

catastrophe risk

competitive advantage

craft union

catch-22

competitive analysis

craftsman

catchment area

competitive balance

craftsmanship

category killer

competitive bid

craftswoman

category leader

competitive force

cramdown

category management

competitive intelligence

crane

caucus

competitive strategy

crash

cause and effect diagram

competitiveness

crawling peg

cause of action

competitivity

CRD IV

cause-related marketing

competitor

creating shared value CSV

caution

competitor analysis

creative accounting

caution money

competitor intelligence

creative brief

cautious

competitor profiling

creative destruction

caveat

competitor strategy

creative director

caveat emptor

compilation

creative financing

CBA

compile

credentials

CBD

compiler

credit

CBI

complainant

credit account

CBO

complaint

credit advice

CBOE

complaints management

credit agency

CBOT

complementarity

credit analysis

cbu

complementary goods

credit analyst

CD

completely built-up

credit appraisal

CDO of ABS

completely knocked-down

credit balance

CDO-squared

completion

credit bank

CDS

completion bond

credit bureau

CDX.NA.IG

completion date

credit card

cede

completion statement

credit card payment

ceiling

complexity management

credit card receivables

ceiling price

compliance

credit check

cellarage

compliance committee

credit co-operative

cellular

compliance officer

credit company

census

compliant

credit control

cent

complimentary

credit crunch

center

comply

credit default swap

centi

comply or explain

credit default swap CDS

centime

component

credit derivatives

centimo

composite

credit easing

Central American Common Market

composite index

credit enhancement

central bank

composition

credit facility

central bank intervention

compositor

credit freeze

central business district

compound

credit history

central counterparty

compound annual growth rate CAGR

credit information

central government borrowing requirement

compound annual rate of return

credit insurance

Central Standard Time

compound entry

credit limit

centralise

compound growth rate

credit line

centralize

compound interest

credit loss

centre

compound option

credit market

centre of excellence

compound rate

credit note

CEO

compound tariff

credit outlook

CEO duality

comprehensive income

credit policy

CEO succession

comprehensive insurance

credit quality

CERs

compress

credit rating

certain sum

comps

credit rationing

certificate

comptroller

credit receipt

certificate of accrual on treasury securities CATS

Comptroller and Auditor General

credit repair

certificate of analysis

Comptroller General

credit risk

certificate of attendance

Comptroller of the Currency

credit risk insurance

certificate of charge

compulsory

credit sale

certificate of deposit CD

compulsory acquisition

credit scoring

certificate of existence

compulsory liquidation

credit society

certificate of incorporation

compulsory purchase

credit spread

certificate of insurance

compulsory purchase order

credit squeeze

certificate of manufacture

compulsory retirement

credit standing

certificate of occupancy

compulsory winding up

credit status

certificate of origin

computer (industry) analyst

credit term

certificate of posting

Computer Assisted Learning

credit transfer

certificate of protest

computer-aided design CAD

credit union

certificate of registration

computer-aided manufacture CAM

Credit Watch

certificate of search

computer-based training

credit-card loan

certificate of tax deducted

computer-generated

creditor

certificated bankrupt

computer-integrated manufacture

creditor nation

certification

computer-literate

creditor turnover rate

certified accountant

computerate

creditors committee

certified bankrupt

concealment

creditors meeting

certified cheque

concentration

creditworthiness

certified copy

concentration of industry

creditworthy

Certified Emission Reductions

concept

creeping

certified financial planner (CFP)

concept testing

creeping control

certified management accountant

conceptual framework

creeping takeover

certified public accountant

concern

CREST

certified public accountant CPA

concert party

crime

certify

concerted intervention

criminal

cession

concession

criminal court

cf

concession agreement

criminal injury

CFA

concessionaire

criminal law

CFD

conciliation

criminal liability

Cfius

concurrent engineering

crisis

CFO

condition

crisis management

CFP

condition precedent

critical mass

CFR

condition subsequent

critical path analysis

CFTC

conditional

critical path method

CGBR

conditional bid

critical success factor

CGT

conditional call option

CRM

chaebol

conditional sale

crony capitalism

chain

conditionality

crop

chain of title

conditions of sale

cross

chain store

conduct money

cross default clause

chair

conduit

cross guarantee

chairman

conduit theory

cross hedge

chairmans statement

confederation

cross holding

chairperson

Confederation of British Industry

cross listing

chairwoman

confer

cross merchandising

challenge

conference

Cross of Gold speech

chamber of commerce

conference centre

cross promotion

chamber of trade

confidence

cross rate

champion of change

confidential

cross rate exchange rate

chance

confidentiality

cross shareholding

Chancellor of the Exchequer

confidentiality clause

cross-border

change agent

confirmation hearing

cross-border loss relief

change management

confirmed irrevocable credit

cross-border merger

change program

confirmed letter of credit

cross-examination

changeover

confirming bank

cross-examine

channel

confiscate

cross-holding

channel port

conflict

cross-media

Channel Tunnel

conflict of interest

cross-media ownership

CHAPS

conflict of laws

cross-ownership

chapter

conflicting

cross-platform

Chapter 10

conform

cross-posting

Chapter 11

conforming mortgage

cross-selling

Chapter 13

confrère

cross-trading

Chapter 7

conglomerate

crossed cheque

charge account

conglomerate merger

crossing networks

charge card

congress

crossover fund

charge certificate

Congress of Industrial Organizations

crowdfunding

charge on assets

Congressional Budget Office

crowding out

charge-off

congruence

crowdsourcing

chargeable

conman

crown

charges register

connect-the-dots

Crown Agents for Overseas Governments and Administrations

charitable trust

connexion

Crown Court

charity

connoisseur

crown jewels

Charity Commission

conscious uncoupling

crown jewels defence

charter

consensual

crude

charter member

consensus

crunch (the) numbers

chartered

consensus ad idem

crunch creep

chartered accountant

consensus forecast

crystallise a gain/ loss

chartered certified accountant

consent

crystallize a gain/ loss

chartered financial analyst CFA

consent decree

CSR

Chartered Financial Consultant

consequential damage

CTA commodity trading adviser

Chartered Institute of Bankers

consequential loss

CTR

Chartered Institute of Insurers

conservatism

CTT

Chartered Institute of Marketing

conservative

cu.

Chartered Institute of Public Finance and Accountancy

conservator

cube farm

Chartered Life Underwriter

consgt

cubic

Chartered Management Institute

consideration

cubicle

charterer

consign

cultivate

chartist

consignee

cultural agility

chasing the market

consignment

cultural friction

chat room

consignment account

culture

chattel mortgage

consignment invoice

cum all

chattels

consignment note

cum cap

chattels personal

consignor

cum dividend

chattels real

consistency

cum interest

cheap money

consistency concept

cum rights

check digit

consolidate

cumulative

check kiting

consolidated accounts

cumulative dividend

check mark

Consolidated Annuities

cumulative preference share

checkbook

consolidated profit

cumulative preferred stock

checking account

Consolidated Stock

cumulative voting method

chemical engineering

consolidating act

cupro-nickel

cheque

consolidation

cur

cheque account

consolidation loan

curb

cheque guarantee card

consolidator

curb market

cheque rate

Consols

currency

chequebook

consortium

currency basket

cherry-pick

consortium bank

currency board

Chicago Board of Trade

conspicuous consumption

currency dealer

Chicago Board Options Exchange

conspiracy

currency deflation

Chicago Mercantile Exchange

constant dollars

currency devaluation

Chicago School

constant proportion debt obligation CPDO

currency exposure

chief accountant

constituent company

currency fixing (or fix)

chief executive

constituted

currency futures

chief executive officer CEO

constitution

currency market

chief financial officer

constitutional

currency movements

chief investment officer

construction

currency note

chief knowledge officer

constructive dismissal

currency option

chief operating officer

constructive total loss

currency pair

child allowance

constructive trust

currency peg

child benefit

constructive trustee

currency rate

child benefit higher income tax charge

consul

currency reserves

child care

Consul General

currency risk

child labour

consulage

currency swap

child tax credit

consulate

currency wars

child trust fund

consultancy

currency yield

childrenswear

consultant

current

China's new five-year plan

consultation

current account

Chinese wall

consulting firm

current account balance

chip

consume

current account deficit

chip card

consumer

current assets

chipmaker

consumer activism

current cost

CHIPS

consumer advertising

current cost accounting

chit

consumer awareness

current earnings

choke price

consumer banking

current liabilities

Chunnel

consumer base

current maturity

churn

consumer behaviour

current price

churn rate

consumer borrowing

current ratio

churning

consumer brand

current value accounting

CIB

consumer confidence

current yield

CIM

consumer confidence index

curriculum vitae CV

CIO

consumer credit

curve

CIP

consumer credit bubble

cushion bond

circle (or circling)

consumer credit insurance

cushion theory

circuit breakers

consumer debt

CUSIP numbers

circuit judge

consumer demand

custodial

circular

consumer durables

custodial account

circular economy

consumer electronics

custodian

circulate

consumer finance

custody

circulating capital

consumer goods

custom

circulation

consumer group

custom and practice

CISCO

consumer loan

custom builder

cite

consumer non-durables

Custom House

Citizens Advice Bureau

consumer packaged goods CPG

Custom-House report

citizens charter

consumer panel

custom-made

City

consumer price

customer

City Code

consumer price index

customer capital

City Group for Smaller Companies

consumer price inflation

customer co-development

civic center

consumer prices

customer lifetime value

civic centre

consumer product

customer loyalty

civil

consumer profile

customer profile

civil aviation

consumer promotion

customer profiling

Civil Aviation Authority

consumer protection

customer research

civil commotion

consumer research

customer satisfaction

civil court

consumer resistance

customer service

civil damage

consumer sentiment

customer service centre

civil engineering

consumer society

customer-centric

civil law

consumer spending

customer-centric innovation

civil liability

consumer surplus

customise

civil servant

consumerism

Customs

civil service

Consumers Association

customs agent

CKD

consumers co-operative

Customs and Excise

claim

consumption

customs bond

claimant

consumption expenditures

customs broker

claims adjuster

consumption function

customs clearance

clampdown

consumption goods

customs declaration

class

consumption tax

customs drawback

class action

contact

customs duty

classical economics

contagion

customs entry

classification society

container

customs specification

classified

container bill of lading

customs tariff

classified ad

container port

customs union

classified advertisement

container ship

Customs warehouse

classified catalogue

container traffic

cut

classified common stock

containerise

cut-price

classified directory

containerised cargo

cut-throat

classified stock

containerize

cutback

classify

containerized cargo

cutoff

clause

contaminate

cutover

claused bill of lading

contango

cutting edge

clawback

content marketing

CV

clawback option

content theory

cwo

clean

continent

cwt

clean bill of lading

continental cover

cyber

clean bond/price

contingency

cyber crime

clean coal

contingency account

cyber espionage

Clean Development Mechanism

contingency fee

cyber security

clean float

contingency fund

cybernetics

clean hands

contingency insurance

cyberslacker

clean opinion

contingency plan

cybersquatting

clean-out

contingency reserve

cyberwarfare

clean-up

contingent

cycle

clearance

contingent asset

cyclical

clearance sale

contingent capital

cyclical commodity

clearer

contingent convertibles

cyclical demand

clearing

contingent fee

cyclical revival/recovery

clearing agent

contingent liability

cyclical share

clearing bank

contingent order

cyclical stocks

clearing house

continuation clause

cyclical unemployment

Clearing House Automated Payment System

continuing security

cyclically adjusted PE ratio - Shiller PE - CAPE

clearing house automated payment system CHAPS

continuous audit

Clearing House Interbank Payments System

continuous employment

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