Hedge Fund

Gilts where the dividends and principal repayments are related to movements in the Retail Prices Index (RPI). This is as opposed to a conventional gilt, where the dividends and principal repayments are fixed in nominal terms.

A summary of a company's income and expenses over a set period of time.

Gilts where the dividends and principal repayments are fixed in nominal terms. This is as opposed to an index-linked gilt where the dividends and principal repayments are related to movements in the Retail Prices Index (RPI).

Income from an investment as a percentage of its current price.

The amount of money made or lost from an investment. Usually expressed as a percentage.

A form of fraud designed to lure new investors, and pays the earlier backers by using the new investors' money.

Also called a dividend, this is the fixed annual interest paid to gilt holders. It’s usually paid in two equal, semi-annual instalments and expressed as a percentage of the nominal value of the gilt.

The currency exchange rate a bank quotes, valid with immediate effect.

Non-US individuals and businesses may have to file this form for the Internal Revenue Service (IRS), the US tax authority.