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DEBENTURE - legal document securing loan finance. This may be a fixed
or floating charge on the assets of the business.
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DEBENTURE HOLDER - a person to whom a company is indebted and to whom
the company has granted a charge over some or all of its property.
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DEBTOR - an individual or business that owes money for goods or services
supplied to them by another concern. The figure quoted in a company's accounts
is a snapshot at the end of the accounting period, not an average figure. This
can be misleading if, for example, the company completed a very large sale just
before the end of the accounting period and has not yet been paid.
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DEED - a document stating the promise of a person, which is executed
with a particular formality to make clear that the person is to be bound by
the promise.
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DEFERRED SHARES - shares in a company bearing the restriction that
no dividend can be paid to the shareholder for a financial year, unless ordinary
shareholders are paid a certain amount of dividend for that year. Also known
as Founder Shares.
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DEPRECIATION - a calculation that spreads the cost of an asset over
its useful life.
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DIRECTOR - a person who manages and directs a company for its owners.
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DIVIDEND - an amount paid by limited companies to their shareholders.
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DORMANT COMPANY - a company that has no entries in company accounting
records during the financial year.
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