Glossary

UBO (Ultimate Beneficial Owner) UBO (Ultimate Beneficial Ownership) UCC filing UCC-1 statement UCC-3 filing UDF (Undisbursed Funds) UFR (Uniform Financial Reporting) Ultimate beneficiary Unallocated loss adjustment expense Unamortized premium Undercapitalization Underlying Underperform Undervalued Underwriter Underwriting Unencumbered Unfunded liability Unhedged position Uniform Commercial Code Unilateral contract Unitranche debt Unlevered beta Unlevered free cash flow Unpaid principal balance Unqualified opinion Unseasoned security Unsecured creditor Unsecured debt Unsecured loan Unsystematic risk Upfront fee UPI (Unique Payment Identifier) Upstream guarantee URR (Uniform Rules for Reimbursements) Usance Usance letter of credit Usury Utilization rate