In the USA, a bond in which a debt is secured by a real asset. Senior mortgage bonds have first claim on assets and junior mortgage bonds are subordinate. A mortgage bond may have a closed-end provision, which prevents an organization issuing further bonds of a similar nature on the same asset or open-end provision, which permits further issues with the same status.

• standing order
• standstill agreement
• star
• starting rate of income tax
• 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