A cheque drawn on a European bank, which can be cashed at any bank or bureau de change in the world that displays the European Union sign (of which there are some 200 000). It can also be used to pay for goods and services in shops, hotels, restaurants, garages, etc., that display the EU sign (over 4 million). The cheques are blank and are made out for any amount as required, usually in euros or the local currency. They have to be used with a Eurocheque Card, which guarantees cheques for up to a stated limit. In most cases, a commission of 1.25% is added to the foreign currency value of the cheque before it is converted to sterling and there is a cheque charge (for cheques drawn on UK banks).

• DIE
• difference clause
• difference option
• digital option
• dilution of equity
• diminishing-balance depreciation
• dinar
• direct costing
• direct debit
• direct investment
• directive
• director
• directors' interests
• directors' report
• direct placing
• direct quote
• direct taxation
• direct write-off method
• dirham
• dirty float
• dirty money
• dirty price
• disbursement
• discharge
• disclaimer