An optimistic feeling that will push up the general level of prices on a financial market, commodity market, etc., or a pessimistic view that will depress the general level of prices. Financial market sentiment can be triggered by bad results or profit warnings from leading companies, apprehension regarding government policy, interest rates and general economic data, or market rises or falls on other exchanges.

• 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
• sterilization