A | B | C | D | E | F | G | H | I | J | K | L | M | N | O | P | Q | R | S | T | U | V | W | X | Y | Z

D

Dividend
A regular payment paid to an equity investor, based on the amount they invested into a company or social enterprise.

Debt
A sum of money that is owed by a borrower to a lender e.g. bank loan, credit card.  In business there are a number of types of debt and they are allocated a seniority in terms of which gets paid as priority over the other.  These are explained under the sections in the Jargon Buster under terms:  Senior, Junior, Mezzanine.