Glossary

Obligor Off-balance-sheet financing Offered discount Offsetting transaction Offtake agreement Operating cycle Operational risk Order-to-cash cycle Original face Origination fee Outstanding balance Over-the-counter market Overadvance Overcollateralization Overdraft advance Overdraft agreement Overdraft arrangement Overdraft balance Overdraft credit Overdraft facility Overdraft fee Overdraft interest rate Overdraft limit Overdraft line Overdraft protection Overdraft protection fee Overdraft protection limit Overdraft repayment Overdraft risk Overdraft terms Overdraft usage Overdue accounts receivable Overdue debt Overdue interest Overfunding Overhead absorption Overhead costs Overleveraging Overtrading Ownership structure