1. UK: In the absence of a US-style OTC market, unlisted securities are traded through the London Stock Exchange’s (LSE) Alternative Investment Market. 2. US: The largest securities market in the US.

This report is lodged by the receiver of shipment. In this report a claim against the carrier of the shipment is made to cover the cost of over-shipment, short-shipment and goods damaged

Credit balance in a factory overhead account, caused by over-estimating the cost of overheads in a given period.

Health insurance issued to a person over 65 years old (the usual limit).

The value of an investment portfolio after liabilities have been deducted from revenue earned.

1. The amount by which an overhead has been over absorbed. Added to budgeted profit in end of period accounts. 2. When the overhead applied to a work in progress is more

When company invests more than it has to in a production unit to produce a superior product.

The practice of selling more tickets for a flight or concert than can be accommodated, to avoid empty seats caused by ?no-shows?.

This method is used to determine whether specific security prices are moving too much in one direction or the other.

When production capacity exceeds the demand for a product.

When a certification authority approves a greater payment than is actually due.

This occurs when the value of a securing asset is far greater than the debt principal.

Paying more into a tax deductible retirement plan than is permitted for a given period of time. Usually, this results in a penalty to the contributor.

1. Loan arrangement that enables individuals or businesses to borrow up to an agreed limit without prior approval. Overdrafts can be paid off at any time and interest is charged on the

This is the maximum amount of money that one bank will transfer to another in one day, limiting the bank?s exposure to monetary transfer risks.

Occurs when expenditure exceeds the budgeted amount.

Exposure to hazardous environments or substances beyond safe limits.

This occurs when one has taken on commitments beyond one?s capacity to meet (e.g. financial, production, orders).

Describes the bit of roof that extends beyond an exterior wall.

1. A resource that is used up during a process, that is not part of the finished product. 2. Accounting: An expenditure or cost that (1) is related to either a specific