Jargon Buster

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.