A security, usually an ordinary share, the owner of which has agreed to the terms of a takeover bid. During the takeover negotiations, different prices may be quoted for assented and non-assented stock.

• debt buy-back
• debt capacity
• debt capital
• debt collection agency
• debt counselling
• debt discounting
• debt-equity ratio
• debt-for-equity swap
• debt forgiveness
• debt instrument
• Debt Management and Financial Analysis System
• debt market
• debtor
• debt overhang
• debt rescheduling
• debt restructuring
• debt security
• debt service ratio
• debt swap
• decimal currency
• decision making
• decision model
• decision table
• decision trees
• declaration day