The price of a commodity that is available for delivery. In most forward contracts (see: forward dealing) and futures contracts the goods are never actually delivered because sales and purchases are set off against each other.

• aval
• AVCs
• average
• average rate option
• average stock
• averaging
• avo
• B
• B2B
• baby bonds
• back contract
• backdate
• back door
• back-end load
• backing away
• back month
• back office
• back-office crunch
• back spread
• back-to-back credit
• back-to-back loan
• back-to-back swaps
• back-up credit
• backwardation
• backwardation swap