1) An account in the name of an investor held by a broker on which only a percentage of the price of securities, commodities, etc., is paid, the balance being borrowed. Companies often borrow from banks to buy their own company shares, paying the broker only a part of the shares' market value. Effectively, therefore, the investor is buying on credit. Margin trading is not without its risks, especially in a falling market.

2) A brokerage account relating to exchange-traded derivatives.

• 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
• statement of total recognized gains and losses
• static gap
• static risk
• status enquiry
• statute-barred debt
• statutory accounts
• statutory audit
• statutory books
• statutory company
• statutory damages
• statutory meeting
• statutory report
• stealth tax
• stepped preference share