NASDAQ

The rules a company follows when preparing financial statements.

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

An investment trust specialised in investing in commercial property such as parking garages or GP offices.

The period after an IPO when insiders have to sit on their hands and can’t sell their shares.

The increase in the prices of goods and services over time, and the process by which money loses its value.

A collective investment scheme the investors pay money into in exchange for units. The money is invested in a diversified portfolio of assets.

The annual interest payment (dividend) divided by the current market price of a bond.

An index published each month by the Office for National Statistics, which measures the level of retail prices in the UK. Cash flows on all index-linked gilts are linked to the RPI.

How banks work out what investors will pay for shares before an IPO, one order at a time.