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ZONING EXCEPTION

the special permission for a structure to be built where it contravenes the zoning laws.

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ZONING COMMISSION

The people appointed by the town or city government that administer the zoning regulations and laws.

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ZONING LAWS

These are the laws, rules, regulations and ordinances that govern the types of structures that can be built in various parts of the town, community or municipality.

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ZERO LATENCY

Information technology. No time lag between information exchange to interfaces or the instant response to input.

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ZONING PERMIT

Document from local government that allows a piece of land to be used for the prescribed purpose.

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ZERO LATENCY ENTERPRISE

Firm responding to events as they happen as information between departments is exchanged with no delay.

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Z-SPREAD

Way of analyzing an assets swap.

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ZERO RATE

Services and products exempt from value added tax.

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ZZZZ BEST

Company created by Barry Minnow in the 1980’s that appeared to be successful but most of the profits were from crime , fraud or fabricated. Went public in 1986, bankrupt in 1987. Minnow was jailed for 25 years for misappropriation of more than $23 million of company funds.

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ZERO SUM GAME

Decision theory. Where a participant’s gain equals another’s loss. Also known as constant sum game. See negative or positive sum game.

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ZERO UPTICK

Transaction at the same price as one before it but higher than the one before that.

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ZERO-BASIS RISK SWAP (ZEBRA)

Municipal stock is traded for a different financial security.

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ZERO AIR

Ambient air that has been filtered to have less than 0.1 PPM of hydrocarbons.

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ZERO-COUPON BOND

Bond that (1) pays no interest but is sold subpar, (2) interest paying bond stripped of its coupon. Also known as non-interest bearing bond, zero interest bond, zero rated bond.

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ZERO BALANCE ACCOUNT

Account used by a company handling very large endorsements.

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ZERO-PROOF BOOKKEEPING

Used in small businesses and by individuals. Method of bookkeeping with a zero balance at end of the accounting period.

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ZERO BASED BUDGETING (ZBB)

Method of preparing cash flow budgets and operating plans which start from zero at the beginning of each year.

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ZIP CODE

Code established by US Postal service to indicate each location. Has since been made 9 digits allowing more accurate identification of a location. Stands for Zoning Improvement Plan.

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ZERO COST OPTION

Strategy of trading where one option purchased is equal to one option sold.

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ZIPPED FILE

File of compressed data that can be expanded when received using an unzipping program.

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