A document used to raise non-equity finance consisting of a promissory note, bill of exchange, or any other legally binding bond.

• debt restructuring
• debt security
• debt service ratio
• debt swap
• decimal currency
• decision making
• decision model
• decision table
• decision trees
• declaration day
• declaration of dividend
• declaration of solvency
• decreasing term assurance
• deductions at source
• deed
• deed of covenant
• deed of partnership
• deep-discount
• deep-gain security
• deep market
• default
• defeasance
• defended takeover bid
• defensive security
• deferred annuity