A debenture secured by a charge over the property of a company, such as mortgage debentures (secured on land belonging to the company). Usually a trust deed sets out the powers of the debenture holders to enforce their security in the event of the company defaulting in payment of the principal or the interest. It is usual to appoint a receiver to realize the security.

• stamp duty
• standard amount
• Standard and Poor's 500 Stock Index
• standard cash flow pattern
• standard costing
• standard deviation
• standard rate
• standby agreement
• standby credit
• standby revolving credit
• standing order
• standstill agreement
• star
• starting rate of income tax
• start-up
• start-up costs
• state banks
• State Earnings-Related Pension Scheme
• statement of affairs
• Statement of Auditing Standards
• statement of changes in financial position
• statement of movements in shareholders' funds
• Statement of Recommended Practice
• statement of source and application of funds
• Statement of Standard Accounting Practice