non-executive director

non-executive director A director of a company who is not involved in the day-to-day management of the business but who is appointed to bring independent judgment on issues of strategy, performance, resources, and standards of conduct. In the UK the Corporate Governance Code requires public listed companies to appoint non-executive directors or to explain why they have not done so. Apart from their watchdog role, such directors are often employed for their prestige, experience, contacts, or specialist knowledge.

• asset valuation
• asset–liability gap
• asset–liability management
• assignment
• assignment of copyright
• assignment of lease
• assignment of life policies
• assisted stock replenishment
• Associated British Ports
• Association for Payment Clearing Services
• Association of Accounting Technicians
• Association of British Insurers
• Association of Chartered Certified Accountants
• Association of Corporate Treasurers
• Association of Independent Financial Advisers
• Association of Private Client Investment Managers and Stockbrokers
• Association of South East Asian Nations
• assurance
• assured
• AST
• asymmetric information
• at
• at and from
• at best
• at call