Abandon Where an option holder chooses not to exercise his option.
ABS A security collateralized by loans, leases, unsecured receivables or instalment contracts on personal property, automobiles or credit cards. The cash flows generated by the underlying obligations are used to pay principal and interest to the ABS holders.
Absolute risk The volatility of total returns.
Acceptance Short-term debt instrument, drawn on a bank for future payment.
Accreting loan A loan where the principal increase in stages as capital is required.
Accrued interest Interest that has been earned but not yet paid.
Actuary A statistician who calculates risk. Usually employed by an insurance company.
ADR American Depositary Receipts, see Depositary receipts ...