Glossary

Days sales outstanding Debenture Debt assignment Debt buyer Debt covenants Debt coverage Debt factoring Debt financing Debt line Debt market Debt portfolio Debt purchase Debt recovery Debt rescheduling Debt restructuring Debt security Debt service coverage ratio Debt servicing Debt turnover Debt-to-equity ratio Debt-to-income ratio Debtor Default risk Delinquency Demand guarantee Dilution Direct factoring Disbursement Discount rate Discounted invoice Discounting facility Dispute Documentary collection Domestic factoring Draft Drawee Drawer DSO ratio Due diligence Dunning