Terms Starting with D

Days Payable Outstanding (DPO) measures the average number of days a company takes to pay its invoices from trade creditors and suppliers.

Days Sales Outstanding (DSO) is a financial metric that measures the average number of days a company takes to collect payment after a sale has been made.

A debenture is a type of debt instrument that is not secured by physical assets or collateral but is backed only by the general creditworthiness and reputation of the issuer.

Debt ratio is a financial metric that measures the proportion of a company's total liabilities to its total assets, indicating the extent of leverage and financial risk.

Debt-Service Coverage Ratio (DSCR) is a financial metric used to determine a borrower's ability to cover debt obligations with its operating income.

The Debt-to-Equity Ratio (D/E) is a financial metric used to measure a company's financial leverage by comparing its total liabilities to its shareholder equity.

Deferred compensation refers to a portion of an employee's income that is set aside to be paid at a later date, typically to benefit from tax advantages.

Delivered Duty Paid (DDP) is an international shipping agreement where the seller assumes all responsibilities, risks, and costs associated with transporting goods until they are received by the buyer.

Delivered Duty Unpaid (DDU) is an international shipping agreement where the seller is responsible for delivering goods to a specified destination, but the buyer must pay the import duties and taxes.

Delivered-at-Place (DAP) is an international trade term where the seller agrees to deliver goods to a specified location, assuming all transportation costs and risks until the goods are ready for unloading by the buyer.

Demand elasticity measures how sensitive the quantity demanded of a good or service is to changes in its price.

Demand refers to the quantity of a good or service that consumers are willing and able to purchase at various prices during a given period.

Demonetization is the act of stripping a currency unit of its status as legal tender, typically to introduce new notes or coins, or to combat inflation and corruption.

A derivative is a financial security whose value is dependent upon or derived from an underlying asset or group of assets.

Dilution occurs when a company issues new shares, reducing the ownership percentage of existing shareholders.

Disbursement refers to the act of paying out or distributing money, typically from a dedicated fund or account.

The discount rate is the interest rate that central banks charge commercial banks for short-term loans, influencing monetary policy and economic conditions.

An investment strategy that spreads risk by investing in a variety of assets across different sectors, industries, or asset classes.

A dividend is a portion of a company's earnings distributed to its shareholders, typically in the form of cash or additional stock.

The dividend payout ratio is a financial metric that measures the percentage of a company's earnings paid out to shareholders as dividends.

Dividend yield is a financial ratio that shows how much a company pays out in dividends each year relative to its stock price.

The Dow Jones Industrial Average (DJIA) is a stock market index that measures the stock performance of 30 large, publicly-owned companies trading on the New York Stock Exchange (NYSE) and the NASDAQ.

Due diligence is the comprehensive assessment and evaluation of a business or individual prior to signing a contract, particularly in financial transactions.

DuPont Analysis is a financial ratio technique that decomposes the factors driving a company's return on equity (ROE) into three distinct components, helping analysts understand the sources of profitability.