The diminution in the proportion of income to which each share is entitled.
Dirty prices
Bond prices which include the accrued interest.
Discount
When the market price of a newly issued security is lower than the issue price.
Discount factor
The present value of one unit of currency received at a stated future date.
Discount rate
The rate used to calculate the present value of future cash flows.
Discounted cash flow
Future cash flows multiplied by discount factors to obtain the present value.
Distribution date
Dividend
The distribution of (post-tax) earnings to shareholders declared by the board of directors of a corporation to be paid per share to the shareholders. Dividends are usually paid in cash, but can be paid in stock or by means of stock and cash.
Down tick
The sale of a security at a price lower than the previous one.
Dual-currency bond
A bond with the interest paid in one currency and the principal paid in another.
