Date of Record
Date on which a shareholder must officially own shares in order to be entitled to a dividend.

Dated date (or issue date)
The date of a bond issue from which the first owner of a bond is entitled to receive interest.

Debenture
Unsecured debt obligation, issued against the general credit of a corporation, rather than against a specific asset.

Default
Failure to pay principal or interest when due. Defaults can also occur for failure to meet nonpayment obligations, such as reporting requirements, or when a material problem occurs for the issuer, such as a bankruptcy.

Defensive Securities

Stocks and bonds that are more stable than average and provide a safe return on an investor's money. When the stock market is weak, defensive securities tend to decline less than the overall market.

Delisting:
Removal of a company's security from an exchange because the firm did not abide by some regulation or the stock does not meet certain financial ratios or sales levels.


Delocalization
Shifting production to areas other than the original production location in order to achieve a competitive advantage.

Depreciation
Amortization of fixed assets, such as plant and equipment, so as to allocate the cost over their depreciable life.

Deregulation

Greatly reducing government regulation in order to allow freer markets to create a more efficient marketplace.

Derivative Instrument

A contract whose value is based on the performance of an underlying financial asset, index, or other investment.

Devaluation
Lowering of the value of a country's currency relative to gold and/or the currencies of other nations.

 

Digital
A mode of representing a physical variable such as speech using digits 0 and 1 only. The digits are transmitted in binary form as a series of pulses. Digital networks are rapidly replacing the older analog ones. They allow for higher capacity and higher flexibility through the use of computer-related technology for the transmission and manipulation of telephone calls. Digital systems offer lower noise interference and can incorporate encryption as a protection from external interference. 

Digital Divide (or Digital Inclusion)
A macroscopic rift between the concept of development tied to technology and expanding markets, and the natural rights of each community to live according to its traditions.
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Digital Opportunity Task Force

A G8 initiative whose purpose is to reduce the digital divide, i.e. the profound inequalities between developed and undeveloped countries in the access to information and communications technologies.


Digital Terrestrial TV
Digital Terrestrial Television Broadcasting is a new type of broadcasting technology that provides a more effective way of transmitting television services using a digital system instead of the existing analogue system.
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Disclosure
An informational activity that companies promote voluntarily or mandatorily towards the market in order to increase transparency.


Discount
The amount by which the purchase price of a security is less than the principal amount, or par value.


Discount note
Short-term obligations issued at discount from face value, with maturities ranging from overnight to 360 days. They have no periodic interest payments; the investor receives the note's face value at maturity.

Discount rate

The rate the Federal Reserve charges on loans to member banks.


Distribution/access network and junction network
Distribution/access networks are those connections that are used to wire users to carrier switches, while junction networks are all those connections that are used to wire carrier switches to one another. Distribution and junction networks in turn consist of several types: copper networks, radio bridge networks and fiber optic networks.


Diversification
Spreading of risk by putting assets in several categories of investments.

Dividend
A company's payment of profits to its stockholders.

Dividend Payout Ratio

Percentage of earnings paid to shareholders in cash. In general, the higher the payout ratio, the more mature the company.

Dividend Yield
Ratio between the dividend per share and price per share. It is a percentage expression of the yield an investor obtains each year by receiving the dividend paid by the company.


DSL
This technology uses a digital signal with a very high frequency in order to increase the data transfer rate.

DSL Network (Digital Subscriber Line Network) 
A network built on existing telephone lines with DSL technology devices which use sophisticated modulation schemes to pack data onto copper wires for connections from a telephone switching station to a home or office.

DSLAM (Digital Subscriber Line Access Multiplexer) 
The DSLAM denotes a telecommunications equipment to process digital signals of various clients and multiply them in a data link to the nodes of the Internet.

 

DSL Network (Digital Subscriber Line Network)
Digital Subscriber Line Access Multiplexer: The DSLAM denotes a telecommunications equipment to process digital signals of various clients and multiply them in a data link to the nodes of the Internet. 

Duration
The weighted maturity of a fixed-income investment's cash flows, used in the estimation of the price sensitivity of fixed-income securities for a given change in interest rates.

DVB - H (Digital Video Broadcasting - Handheld) 
DVB - H technology combines digital video with the Internet Protocol (IP): contents are subdivided into packets using the same basic technology employed by the Internet. The use of IP technology allows the transmission of TV and radio programs, web pages, music and video games to smartphones/PDA's.
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