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2. Ÿ¸»¥¡¸: 80 ²Åœ¸‡ (”¸ˆÅ - ¨¡¸¡¸ ‚¢÷¸¢£Æ÷¸)
œÏ˜¸Ÿ¸ ¬¸¿¬ˆÅ£µ¸ 1980
¢×÷¸ú¡¸ ¬¸¿¬ˆÅ£µ¸ 1985
÷¸¼÷¸ú¡¸ ¬¸¿¬ˆÅ£µ¸ 1988
¸÷¸º˜¸Ä ¬¸¿¬ˆÅ£µ¸ 1992
œ¸¸¿¸¨¸¸¿ ¬¸¿¬ˆÅ£µ¸ 2003
Ž“¸ ¬¸¿¬ˆÅ£µ¸ 2007
¬¸¸÷¸¨¸¸¿ ¬¸¿¬ˆÅ£µ¸ 2012

3. ¢¨¸«¸¡¸ ¬¸»¸ú
Contents
œ¸¼«“
1. ž¸»¢Ÿ¸ˆÅ¸ iv
Preface
2. œÏ¸ÆˆÅ˜¸›¸ v
Foreword
3. ©¸¤™¸¨¸¥¸ú 1 - 201
Glossary
4. œ¸¢£¢©¸«’ - I ¬¸¿¢®¸œ÷¸¸®¸£ 202 - 249
Appendix - I Abbreviations
5. œ¸¢£¢©¸«’ - II - ˆ½¿ÅÍú¡¸ ‚¢š¸¢›¸¡¸Ÿ¸¸½¿ ˆ½Å ›¸¸Ÿ¸ 250 - 278
Appendix - II - Names of Central Acts
6. œ¸¢£¢©¸«’ - III - ‚¿ŠÏ½¸ú ¨¸µ¸ÄŸ¸¸¥¸¸ ˆ½Å Ÿ¸¸›¸ˆÅ ™½¨¸›¸¸Š¸£ú ¢¥¸¢œ¸¢¸â 279
Appendix - III - Standard Devanagari Symbols for English Alphabets

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ž¸¸£÷¸ ¬¸£ˆÅ¸£ ˆÅú ž¸¸«¸¸ ›¸ú¢÷¸ Ÿ¸Ê ž¸ú ¢í¿™ú ˆÅ¸½ ¬¸£¥¸ ¤¸›¸¸›¸½ ‚¸¾£ ‚¿ŠÏ½¸ú ˆ½Å œÏ¸¢¥¸÷¸ ©¸¤™¸Ê ˆÅ¸½ ©¸¸¢Ÿ¸¥¸ ˆÅ£›¸½ œ¸£ ˆÅ¸ûÅú
¤¸¥¸ ¢™¡¸¸ Š¸¡¸¸ í¾— ƒ¬¸½ ™½‰¸÷¸½ íº‡, ‚¿ŠÏ½¸ú ˆ½Å ¥¸¸½ˆÅ¢œÏ¡¸ ©¸¤™¸Ê ˆÅ¸ ‚¸¾£ ‚¢š¸ˆÅ ¬¸Ÿ¸¸¨¸½©¸ ¢ˆÅ¡¸¸ Š¸¡¸¸ í¾— ÷¸˜¸¸¢œ¸, ‡½¬¸¸
ˆÅ£÷¸½ ¬¸Ÿ¸¡¸ ƒ¬¸ ¤¸¸÷¸ ˆÅ¸ š¡¸¸›¸ £‰¸¸ Š¸¡¸¸ í¾ ¢ˆÅ „›¸ˆÅú ¨¸÷¸Ä›¸ú Ÿ¸Ê ‡ˆÅ³ œ¸÷¸¸ ¤¸›¸ú £í½ ‚¸¾£ ¨¸÷¸Ä›¸ú „¸¸£µ¸ ˆ½Å ‚¢š¸ˆÅ¸¢š¸ˆÅ
›¸¸™úˆÅ í¸½— ¬¸¸˜¸ íú, ¬¸¢Ÿ¸¢÷¸ ›¸½ ¡¸í Ÿ¸í¬¸»¬¸ ¢ˆÅ¡¸¸ ¢ˆÅ ¢ÇÅ¡¸¸ ˆ½Å ³Åœ¸ Ÿ¸Ê ‚¸‡ íº‡ ©¸¤™¸Ê ¡¸˜¸¸, desequester, ‚¸¢™
ˆÅ¸½ ‚¿ŠÏ½¸ú Ÿ¸Ê £‰¸›¸½ ¬¸½ ¢í¿™ú ž¸¸«¸¸ ˆÅ¸ ¬¸¸ÿ™¡¸Ä ¢¤¸Š¸”õ ¸¸‡Š¸¸ ‚÷¸À ‡½¬¸½ ©¸¤™¸Ê ˆ½Å ¢¥¸‡ ¡¸˜¸¸¬¸¿ž¸¨¸ ¬¸íú ‚¸¾£ ¬¸£¥¸ ¢í¿™ú
œ¸¡¸¸Ä¡¸ ˆÅ¸ ¢›¸Ÿ¸¸Äµ¸ ¢ˆÅ¡¸¸ Š¸¡¸¸ í¾—
ƒ¬¸ ¤¸¸÷¸ ˆÅ¸ ‰¸¡¸¸¥¸ £‰¸¸ Š¸¡¸¸ í¾ ¢ˆÅ ÷¸ˆÅ›¸úˆÅú ©¸¤™¸Ê ˆÅú ¢í¿™ú ‚¥¸Š¸ ÷¸˜¸¸ ‚›¡¸ ©¸¤™¸Ê ˆ½Å ¬¸¸˜¸ ¡¸˜¸¸¬¸¿ž¸¨¸ ‡ˆÅ íú
í¸½ ÷¸¸¢ˆÅ „›íÊ ¡¸¸™ £‰¸›¸¸ ‚¸¾£ „›¸ˆÅ¸ œÏ¡¸¸½Š¸ ˆÅ£›¸¸ ¬¸í¸ í¸½ ¬¸ˆ½Å—
‚˜¸Äž¸½™ ˆÅ¸ ¢¨¸©¸½«¸ ³ œ¸ ¬¸½ š¡¸¸›¸ £‰¸¸ Š¸¡¸¸ í¾ ÷¸¸¢ˆÅ ‡ˆÅ íú ¬¸¿™ž¸Ä ˆ½Å ‚¥¸Š¸-‚¥¸Š¸ ‚˜¸Ä¨¸¸¥¸½ ©¸¤™¸Ê ˆ½Å ¢¥¸‡ ¢í¿™ú
œ¸¡¸¸Ä¡¸ ‚¥¸Š¸-‚¥¸Š¸ í¸Ê ÷¸˜¸¸ ¢¨¸¢ž¸››¸ ‚¢ž¸¨¡¸¢Æ÷¸¡¸¸Ê ˆÅ¸½ ¬¸Ÿ¸¸›¸½ Ÿ¸Ê žÏŸ¸ ˆÅú ¦¬˜¸¢÷¸ œ¸¾™¸ ›¸ í¸½›¸½ œ¸¸‡— ¢œ¸Ž¥¸½ ¬¸¿¬ˆÅ£µ¸
Ÿ¸Ê ž¸ú ƒ¬¸ ¢™©¸¸ Ÿ¸Ê ˆºÅŽ Š¸¿ž¸ú£ œÏ¡¸¸¬¸ ¢ˆÅ‡ Š¸¡¸½ ˜¸½ ‚¸¾£ farming ˆ½Å ¢¥¸‡ `‰¸½÷¸ú'; agriculture ˆ½Å ¢¥¸‡ `ˆ¼Å¢«¸';
credit ˆ½Å ¢¥¸‡ `†µ¸' ‚¸¾£ debt ˆ½Å ¢¥¸‡ `ˆÅ¸Ä' ©¸¤™ £‰¸¸ Š¸¡¸¸ ˜¸¸— ƒ¬¸ ¬¸¿¬ˆÅ£µ¸ Ÿ¸Ê ƒ¬¸ˆÅ¸ œ¸¢£¨¸š¸Ä›¸ ˆÅ£÷¸½ íº‡
v

6. ¤¸íº÷¸ ¬¸½ ‚›¡¸ ©¸¤™¸Ê Ÿ¸Ê ž¸ú ‚˜¸Äž¸½™ ˆÅ£›¸½ ˆÅ¸ œÏ¡¸¸¬¸ ¢ˆÅ¡¸¸ Š¸¡¸¸ í¾, ÷¸¸¢ˆÅ ¢í¿™ú œ¸¸“ œ¸õ÷¸½ ¬¸Ÿ¸¡¸ ¢ˆÅ¬¸ú ÷¸£í ˆ½Å žÏŸ¸
ˆÅú ¦¬˜¸¢÷¸ ›¸ £í½, ¡¸˜¸¸- recession, depression, great depression ˆ½Å ¢¥¸‡ ÇÅŸ¸©¸À `Ÿ¸¿™ú', `Ÿ¸í¸Ÿ¸¿™ú', ‚¸¾£
`ž¸¸£ú Ÿ¸í¸Ÿ¸¿™ú' ©¸¤™¸Ê ˆÅ¸ œÏ¡¸¸½Š¸ ¢ˆÅ¡¸¸ Š¸¡¸¸ í¾— ƒ¬¸ú œÏˆÅ¸£ elastic ˆ½Å ¢¥¸‡ `¥¸¸ú¥¸¸' ‚¸¾£ resilient ˆ½Å ¢¥¸‡
`‚¸‹¸¸÷¸-¬¸í' ©¸¤™ £‰¸¸ Š¸¡¸¸ í¾— rebate ‚¸¾£ exemption ‚¥¸Š¸-‚¥¸Š¸ ¬¸¿ˆÅ¥œ¸›¸¸‡¿ íÿ ÷¸˜¸¸ „›¸ˆÅ¸ ‚˜¸Ä
‚¥¸Š¸-‚¥¸Š¸ í¾; ‚÷¸À exemption ˆ½Å ¢¥¸‡ `Ž»’' £‰¸¸ Š¸¡¸¸ í¾ œ¸£¿÷¸º rebate ˆ½Å ¢¥¸‡ ¢í¿™ú Ÿ¸Ê ž¸¸£÷¸ ¬¸£ˆÅ¸£
ˆÅú ¢¨¸¢š¸ ©¸¤™¸¨¸¥¸ú ˆ½Å ‚›¸º³Åœ¸ `¢£¤¸½’' ©¸¤™ íú £‰¸¸ Š¸¡¸¸ í¾— ƒ¬¸ú ÷¸£í value ˆ½Å ¢¥¸‡ `Ÿ¸»¥¡¸' ÷¸˜¸¸ price ˆ½Å
¢¥¸‡ `ˆÅúŸ¸÷¸' ©¸¤™¸Ê ˆÅ¸ œÏ¡¸¸½Š¸ ¢ˆÅ¡¸¸ Š¸¡¸¸ í¾— ¸»¿¢ˆÅ `¬¸¿¬¸¸š¸›¸' ©¸¤™ ˆÅ¸ œÏ¡¸¸½Š¸ resource ˆ½Å ¢¥¸‡ í¸½÷¸¸ í¾ ‚÷¸À
processing ˆ½Å ¢¥¸‡ ¡¸˜¸¸¬¸¿ž¸¨¸ `œÏ¬¸¿¬ˆÅ£µ¸' ©¸¤™ íú £‰¸¸ Š¸¡¸¸ í¾—
Ÿ¸¸›¸ˆÅúˆÅ£µ¸ ˆÅú œÏ¢ÇÅ¡¸¸ ˆÅ¸½ ‚¸Š¸½ ¤¸õ¸¡¸¸ Š¸¡¸¸ í¾— ¢œ¸Ž¥¸½ ¬¸¿¬ˆÅ£µ¸ Ÿ¸Ê ˆºÅŽ ©¸¤™¸Ê ˆ½Å ¢¥¸‡ 2-3 ©¸¤™ ¢™‡ Š¸‡ ˜¸½ „›¸Ÿ¸Ê
¬¸½ ¬¸¨¸Ä¬¨¸úˆ¼Å÷¸ ©¸¤™¸Ê ˆÅ¸½ íú ƒ¬¸ ¬¸¿¬ˆÅ£µ¸ Ÿ¸Ê £‰¸¸ Š¸¡¸¸ ÷¸¸¢ˆÅ œ¸¸¢£ž¸¸¢«¸ˆÅ ©¸¤™¸¨¸¥¸ú ˆ½Å Ÿ¸¸Ÿ¸¥¸½ Ÿ¸Ê ¡¸˜¸¸¬¸¿ž¸¨¸ ‡ˆÅ³Åœ¸÷¸¸
‚¸‡— ‚ž¸ú ž¸ú ˆÅƒÄ ©¸¤™ íÿ ¢¸›¸ˆ½Å ‡ˆÅ¸¢š¸ˆÅ ³Åœ¸ œÏ¸¢¥¸÷¸ íÿ, ¡¸˜¸¸ asset ˆ½Å ¢¥¸‡ `‚¸¦¬÷¸' ‚¸¾£ `œ¸¢£¬¸¿œ¸¢î¸',
recovery plan ˆ½Å ¢¥¸‡ `¬¸Ÿ¸º÷˜¸¸›¸ ¡¸¸½¸›¸¸, `œÏ÷¡¸º÷˜¸¸›¸ ¡¸¸½¸›¸¸' ƒ÷¡¸¸¢™ — ¬¸Ÿ¸¡¸ ‚¸›¸½ œ¸£ ¬¸¢Ÿ¸¢÷¸ „›¸ˆÅú ¬¸Ÿ¸ú®¸¸
ˆÅ£ „›¸Ÿ¸Ê ¬¸½ ¤¸íºœÏ¸¢¥¸÷¸ ©¸¤™¸Ê ˆÅ¸½ Ÿ¸¸›¸ˆÅ ©¸¤™¸Ê ˆ½Å ³ œ¸ Ÿ¸Ê ¬¨¸úˆÅ¸£ ˆÅ£½Š¸ú— Ÿ¸¸›¸ˆÅúˆÅ£µ¸ ˆÅú ¡¸í œÏ¢ÇÅ¡¸¸ ¢›¸£¿÷¸£ ¸¥¸÷¸ú
£í›¸½¨¸¸¥¸ú œÏ¢ÇÅ¡¸¸ í¾— ƒ¬¸ ¬¸¿¤¸¿š¸ Ÿ¸Ê ‡ˆÅ ¨¸¾±¸¸¢›¸ˆÅ œÏµ¸¸¥¸ú ¢¨¸ˆÅ¢¬¸÷¸ ˆÅ£›¸½ œ¸£ ¢¨¸¸¸£ ¢ˆÅ¡¸¸ ¸¸ £í¸ í¾ ÷¸¸¢ˆÅ ¬¸Ÿ¸¡¸-¬¸Ÿ¸¡¸
œ¸£ ¬¸¨¸½Ä®¸µ¸ ˆÅ£ˆ½Å ¤¸íºœÏ¸¢¥¸÷¸ ©¸¤™¸Ê ˆÅ¸ œ¸÷¸¸ ¥¸Š¸¸¡¸¸ ¸¸ ¬¸ˆ½Å ‚¸¾£ Ÿ¸¸›¸ˆÅ ©¸¤™¸Ê ˆÅ¸ ¸¡¸›¸ ¢ˆÅ¡¸¸ ¸¸ ¬¸ˆ½Å—
ž¸¸£÷¸ ¬¸£ˆÅ¸£ ˆÅú ‚œ¸½®¸¸‚¸Ê ˆ½Å ‚›¸º³Åœ¸ ¢í¿™ú ©¸¤™¸Ê ˆÅú ¨¸÷¸Ä›¸ú ˆÅú ‡ˆÅ³Åœ¸÷¸¸ œ¸£ ž¸ú ˆÅ¸ûÅú š¡¸¸›¸ ¢™¡¸¸ Š¸¡¸¸ í¾—
ˆÅ¸£ˆÅ ¢¸íÛ¸¸½¿ (‚˜¸¸Ä÷¸Ã œ¸£¬¸Š¸Ä) ˆÅ¸½ ¬¸¿±¸¸ ˆ½Å ¬¸¸˜¸ ‚¥¸Š¸ ‚¸¾£ ¬¸¨¸Ä›¸¸Ÿ¸ ˆ½Å ¬¸¸˜¸ ¢Ÿ¸¥¸¸ˆÅ£ £‰¸¸ Š¸¡¸¸ í¾ ‚¸¾£ ƒ¬¸ú œÏˆÅ¸£
œ¸»¨¸ÄˆÅ¸¢¥¸ˆÅ ¢ÇÅ¡¸¸ `ˆÅ£' ˆÅ¸½ ž¸ú ¢Ÿ¸¥¸¸ˆÅ£ ¢¥¸‰¸¸ Š¸¡¸¸ í¾— ¡¸¸½¸ˆÅ ¢¸íÛ¸¸½¿ ˆÅ¸ œÏ¡¸¸½Š¸ ¡¸˜¸¸¬¸¿ž¸¨¸ ˆÅŸ¸ ¢ˆÅ¡¸¸ Š¸¡¸¸ í¾ ÷¸¸¢ˆÅ
¢í¿™ú ¢¥¸‰¸›¸½ Ÿ¸Ê ‚¢š¸ˆÅ ¬¸Ÿ¸¡¸ ›¸ ¥¸Š¸½— ÷¸˜¸¸¢œ¸, ¸í¸¿ ¸³Å£ú í¾, ¡¸˜¸¸, ×¿× ¬¸Ÿ¸¸¬¸ Ÿ¸Ê, „›¸ˆÅ¸ œÏ¡¸¸½Š¸ ¢ˆÅ¡¸¸ Š¸¡¸¸ í¾— ¬¸¸˜¸
íú, ¬¸¿¢š¸ í¸½›¸½ œ¸£ „¸¸£µ¸ ‚’œ¸’¸ í¸½ ¸¸›¸½ ˆÅú ¦¬˜¸¢÷¸ Ÿ¸Ê ž¸ú „›¸ˆÅ¸ œÏ¡¸¸½Š¸ ¢ˆÅ¡¸¸ Š¸¡¸¸ í¾, ¡¸˜¸¸, ‚¢š¸-‚›¸ºŸ¸¸›¸, ‚¢÷¸-
‚¢ž¸™î¸, ‚¢÷¸-„œ¸ž¸¸½Š¸ ƒ÷¡¸¸¢™—
›¸¡¸½ ©¸¤™¸Ê ˆ½Å ¢¥¸‡ ¡¸˜¸¸¬¸¿ž¸¨¸ ¢í¿™ú Ÿ¸Ê ‚¸¬¸¸›¸ ‚¸¾£ ¥¸¸½ˆÅ¢œÏ¡¸ ©¸¤™¸Ê ˆÅ¸½ ¢¥¸¡¸¸ Š¸¡¸¸ í¾— ¡¸˜¸¸, bail out ˆ½Å ¢¥¸‡
`„¤¸¸£›¸¸', bail in ˆ½Å ¢¥¸‡ `„¤¸£›¸¸', step-down subsidiary ˆ½Å ¢¥¸‡ `„œ¸-‚›¸º«¸¿Š¸ú ¬¸¿¬˜¸¸' ‚¸¢™—
‚¿÷¸ Ÿ¸Ê ퟸ ƒ¬¸ ˆÅ¸¡¸Ä ¬¸½ œÏ÷¡¸®¸ ‚¸¾£ ‚œÏ÷¡¸®¸ ³Åœ¸ ¬¸½ ¸º”õ½ö ‚œ¸›¸½ ¬¸ž¸ú ¬¸í¡¸¸½¢Š¸¡¸¸Ê ˆ½Å œÏ¢÷¸ ž¸ú í¸¢™ÄˆÅ ‚¸ž¸¸£ ¨¡¸Æ÷¸
ˆÅ£÷¸½ íÿ ¢¸›¸ˆÅ¸ íŸ¸Ê ¬¸Ÿ¸¡¸-¬¸Ÿ¸¡¸ œ¸£ ž¸£œ¸»£ ¬¸í¡¸¸½Š¸ ¢Ÿ¸¥¸¸— ¬¸¢Ÿ¸¢÷¸ ˆÅ¸½ ¢¨¸©¨¸¸¬¸ í¾ ¢ˆÅ ¡¸í œÏˆÅ¸©¸›¸ ›¸ ¢¬¸ûÄÅ ¤¸ÿˆÅ¸Ê Ÿ¸Ê
‚¢œ¸÷¸º ¬¸Ÿ¸»¸½ ¢¨¸î¸ú¡¸ ¸Š¸÷¸ Ÿ¸Ê Ÿ¸»¥¸ ³Åœ¸ Ÿ¸Ê ¢í¿™ú ˆÅ¸ œÏ¡¸¸½Š¸ ˆÅ£›¸½ ‚¸¾£ ‚¿ŠÏ½¸ú ¬¸½ ¢í¿™ú ‚›¸º¨¸¸™ ˆÅ£›¸½ Ÿ¸Ê ‚÷¡¸¿÷¸ „œ¸¡¸¸½Š¸ú
¬¸¸¢¤¸÷¸ í¸½Š¸¸—
¸»¿¢ˆÅ ©¸¤™¸¨¸¥¸ú ¢›¸Ÿ¸¸Äµ¸ ˆÅú ¡¸í œÏ¢ÇÅ¡¸¸ ‡ˆÅ ¬¸÷¸÷¸ ¸¥¸›¸½¨¸¸¥¸ú œÏ¢ÇÅ¡¸¸ í¾, ‚÷¸À ퟸ ¬¸ž¸ú „œ¸¡¸¸½Š¸ˆÅ÷¸¸Ä‚¸Ê ˆ½Å ¬¸º¸¸¨¸¸Ê
ˆÅ¸ ¬¸™¾¨¸ ¬¨¸¸Š¸÷¸ ˆÅ£÷¸½ íÿ — ‚¸œ¸ ‚œ¸›¸½ ¬¸º¸¸¨¸ íŸ¸Ê bankingshabdavali@gmail.com œ¸£ ž¸½¸ ¬¸ˆÅ÷¸½ íÿ —
(”¸Á.£Ÿ¸¸ˆÅ¸¿÷¸ Š¸ºœ÷¸¸)
Ÿ¸í¸œÏ¤¸¿š¸ˆÅ
vi

7. 1
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B
C
D
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F
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abandoned cargo œ¸¢£÷¡¸Æ÷¸ Ÿ¸¸¥¸
abandonment of claim ™¸¨¸½ ˆÅ¸ œ¸¢£÷¡¸¸Š¸
abatement ˆÅŸ¸ú
abatement of duty ©¸º¥ˆÅ Ÿ¸Ê ˆÅŸ¸ú
abatement of purchase
money
ÇÅ¡¸ š¸›¸ Ÿ¸Ê ˆÅŸ¸ú
abdication ‚¢š¸ˆÅ¸£-÷¡¸¸Š¸ / œ¸™-÷¡¸¸Š¸
ability to invest ¢›¸¨¸½©¸ ®¸Ÿ¸÷¸¸
ability to pay ž¸ºŠ¸÷¸¸›¸ ®¸Ÿ¸÷¸¸
abnormal demand ‚¬¸¸Ÿ¸¸›¡¸ Ÿ¸¸¿Š¸
abnormal method of
finance
¢¨¸î¸œ¸¸½«¸µ¸ ˆÅú ‚¬¸¸Ÿ¸¸›¡¸
œÏµ¸¸¥¸ú / œ¸Ö¢÷¸
abnormal price ‚¬¸¸Ÿ¸¸›¡¸ ˆÅúŸ¸÷¸
abnormal profit ‚¬¸¸Ÿ¸¸›¡¸ ¥¸¸ž¸
aboard ¸í¸¸ / œ¸¸½÷¸ œ¸£, ¸í¸¸ Ÿ¸Ê
abolition ¬¸Ÿ¸¸¢œ÷¸, „÷¬¸¸™›¸
above from liability ™¸¢¡¸÷¨¸ ¬¸½ Ÿ¸º¢Æ÷¸ œ¸¸›¸¸
above par value ‚¢š¸Ÿ¸»¥¡¸ œ¸£
above the line provision ¥¸¸ž¸ ¢›¸ˆÅ¸¥¸›¸½ ˆ½Å œ¸í¥¸½ œÏ¸¨¸š¸¸›¸
abrasion of coins ¢¬¸ÆˆÅ¸Ê ˆÅú ¢‹¸¬¸¸ƒÄ
abridgement of
damages
폸¸Ä›¸¸ ˆÅŸ¸ ˆÅ£›¸¸
absconding debtor ûÅ£¸£ ™½›¸™¸£
absentee capitalism ™»£¨¸¸¬¸ú œ¸»¿¸ú œÏ˜¸¸
absentee owner ™»£¨¸¸¬¸ú / ‚›¸ºœ¸¦¬˜¸÷¸ ¬¨¸¸Ÿ¸ú
absentee statement ‚›¸ºœ¸¦¬˜¸¢÷¸-¢¨¸¨¸£µ¸
absenteeism rate ‚›¸ºœ¸¦¬˜¸¢÷¸-™£
absolute acceptance ¢›¸£œ¸½®¸ ¬¨¸úˆ¼Å¢÷¸
absolute advantage
position
œ¸»£ú ÷¸£í ¤¸½í÷¸£ / ûŸ¡¸™½Ÿ¸¿™
¦¬˜¸¢÷¸
absolute amount ¬¸Ÿ¸ŠÏ £¸¢©¸
absolute assignment œ¸»µ¸Ä ¬¸Ÿ¸›¸º™½©¸›¸
absolute authority 1.œ¸»µ¸Ä œÏ¸¢š¸ˆÅ¸£ú
2. œ¸»µ¸Ä œÏ¸¢š¸ˆÅ¸£
absolute contract ¢›¸£œ¸½®¸ ¬¸¿¢¨¸™¸
absolute conveyance œ¸»µ¸Ä í¬÷¸¸¿÷¸£µ¸
absolute conviction œ¸»µ¸Ä š¸¸£µ¸¸ / ¢¨¸æ¸¸¬¸
absolute estate ¢›¸¤¸¸Äš¸ ¬¸¿œ¸™¸
absolute family wage ¢›¸£œ¸½®¸ œ¸¢£¨¸¸£ Ÿ¸¸™»£ú
absolute monopoly œ¸»µ¸Ä / ¢›¸£œ¸½®¸ ‡ˆÅ¸¢š¸ˆÅ¸£
absolute necessities ‚÷¡¸¸¨¸©¡¸ˆÅ ¨¸¬÷¸º‡¿
absolute owner œ¸»µ¸Ä ¬¨¸¸Ÿ¸ú
absolute ownership œ¸»µ¸Ä ¬¨¸¸¢Ÿ¸÷¨¸
absolute power œ¸»µ¸Ä ©¸¢Æ÷¸
absolute property ¢›¸¤¸¸Äš¸ ¬¸¿œ¸¢î¸
absolute sale ¢›¸£œ¸½®¸ ¢¤¸ÇÅú
absolute surplus value ¢›¸£œ¸½®¸ ¤¸½©¸ú Ÿ¸»¥¡¸
absolute title œ¸»µ¸Ä ¬¨¸÷¨¸¸¢š¸ˆÅ¸£ / íˆÅ
absolute value ¢›¸£œ¸½®¸ Ÿ¸»¥¡¸
absorbed capital ‚¸Ÿ¸½¢¥¸÷¸ œ¸»¿¸ú
absorbed labour ¢›¸¡¸¸½¢¸÷¸ ª¢Ÿ¸ˆÅ
absorbed liquidity ‚¨¸©¸¸½¢«¸÷¸ ¸¥¸¢›¸¢š¸
absorbed shares ‚¨¸©¸¸½¢«¸÷¸ ©¸½¡¸£,
‚¨¸©¸¸½¢«¸÷¸ ‚¿©¸
absorbing banking
company
‚¸Ÿ¸½¥¸ˆÅ ¤¸ÿ¢ˆ¿ÅŠ¸ ˆ¿Åœ¸›¸ú
absorption of credit †µ¸ ‰¸œ¸¸›¸¸
absorption of a
company
ˆ¿Åœ¸›¸ú ˆÅ¸ ‚¸Ÿ¸½¥¸›¸
absorptive capacity ‚¨¸©¸¸½«¸µ¸ ®¸Ÿ¸÷¸¸
abstinence theory of
interest
¤¡¸¸¸ ˆÅ¸ „œ¸ž¸¸½Š¸
¬˜¸Š¸›¸ ¢¬¸Ö¸¿÷¸
abstract budget ¤¸¸’-¬¸¸£
abstract labour ‚Ÿ¸»÷¸Ä ªŸ¸
abstract of account ¥¸½‰¸¸-¬¸¸£
A

8. 2
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abstract of title deed ¬¨¸÷¨¸ ¢¨¸¥¸½‰¸ ¬¸¸£
abuse of trust ¢¨¸æ¸¸¬¸ ˆÅ¸ ™º²Åœ¸¡¸¸½Š¸
accede 1. ¬¨¸úˆÅ¸£ ˆÅ£›¸¸
2. ¬¸¦ŸŸ¸¢¥¸÷¸ í¸½›¸¸ (ˆ¿Åœ¸›¸ú
‚¢š¸¢›¸¡¸Ÿ¸)
accelerated
depreciation
÷¨¸¢£÷¸ Ÿ¸»¥¡¸Ý¸¬¸
accelerating premium ÷¨¸£µ¸©¸ú¥¸ œÏú¢Ÿ¸¡¸Ÿ¸
acceleration clause ÷¸÷ˆÅ¸¥¸ ‚™¸¡¸Š¸ú ¬¸¿¤¸¿š¸ú ‰¸¿”/
©¸÷¸Ä
acceleration of growth ¬¸¿¨¸¼¢Ö Ÿ¸Ê ÷¸½¸ú
acceptance for honour Ÿ¸¸›¸¸˜¸Ä ¬¸ˆÅ¸£ / ¬¨¸úˆ¼Å¢÷¸
acceptance limit ¬¨¸úˆ¼Å¢÷¸ ¬¸úŸ¸¸
acceptance of bill ¢¤¸¥¸ ˆÅú ¬¨¸úˆ¼Å¢÷¸
acceptance of
transfer debit
›¸¸Ÿ¸½ ‚¿÷¸£µ¸ ˆÅú ¬¨¸úˆ¼Å¢÷¸
acceptance supra
protest
œÏ¬¸¸®¡¸ ˆ½Å œ¸ä¸¸÷¸ ¬¨¸úˆ¼Å¢÷¸
acceptances ¬¨¸úˆ¼Å¢÷¸¡¸¸¿
accepting bank ¬¨¸úˆÅ¸£ˆÅ÷¸¸Ä ¤¸ÿˆÅ
accepting house ¬¨¸úˆ¼Å¢÷¸ Š¸¼í
acceptor ¬¨¸úˆÅ¸£ˆÅ÷¸¸Ä
access ‚¢ž¸Š¸Ÿ¸ / œ¸íº¿¸
accessing of the
records
‚¢ž¸¥¸½‰¸¸Ê ˆÅú ¬¸º¥¸ž¸÷¸¸ /
¬¸í¸ „œ¸¥¸¤š¸÷¸¸
accession book /
register
‚¢ž¸œÏ¸¦œ÷¸ ¤¸íú / £¢¸¬’£
accession rate ‚¢ž¸œÏ¸¦œ÷¸ ™£ (¢¨¸¢›¸¡¸Ÿ¸-œ¸°¸ ˆ½Å
¬¸¿™ž¸Ä Ÿ¸Ê) / ¢›¸¡¸º¢Æ÷¸-™£
accessorial service ¬¸í¸¡¸ˆÅ ¬¸½¨¸¸
accessory products ¬¸í¸¡¸ˆÅ „÷œ¸¸™
accidental expenditure œÏ¸¬¸¿¢Š¸ˆÅ ¨¡¸¡¸
accidental profit ‚¸ˆÅ¦¬Ÿ¸ˆÅ ¥¸¸ž¸
accommodation 1. ¢›¸ž¸¸¨¸ 2. ‚¸¨¸¸¬¸
accommodation bill ¢›¸ž¸¸¨¸ íº¿”ú / ¢¤¸¥¸
accommodation
endorsement
¢›¸ž¸¸¨¸ œ¸£¸¿ˆÅ›¸
accommodation paper ¢›¸ž¸¸¨¸ œ¸°¸
accord and satisfaction ¬¸Ÿ¸¸¸¾÷¸¸ ‚¸¾£ ÷¸º¦«’
account ¥¸½‰¸¸ (¸í¸¿ ¢¬¸ûÄÅ œÏ¢¨¸¦«’¡¸¸¿ ˆÅú
¸¸÷¸ú íÿ); ‰¸¸÷¸¸ (¸í¸¿ š¸›¸ ¸Ÿ¸¸
¢ˆÅ¡¸¸ / ¢›¸ˆÅ¸¥¸¸ ¸¸÷¸¸ í¾)
account book ¥¸½‰¸¸ ¤¸íú
account day ¢›¸œ¸’¸›¸ ¢™›¸
account for 1. ¢í¬¸¸¤¸ Ÿ¸Ê ¥¸½›¸¸
2. „™¸¡¸ú í¸½›¸¸
3. ¥¸½‰¸¸-¸¸½‰¸¸ ™½›¸¸
account heads ¥¸½‰¸¸-©¸ú«¸Ä
account holder ‰¸¸÷¸½™¸£
account in operation ¬¸¢ÇÅ¡¸ ‰¸¸÷¸¸
account jurisdiction ¥¸½‰¸¸ ‚¢š¸ˆÅ¸¢£÷¸¸
account keeping ¥¸½‰¸¸ £‰¸›¸¸
account of freight deposit ž¸¸”õ¸ ¸Ÿ¸¸ ¥¸½‰¸¸
account payee ‚¸™¸÷¸¸ ‰¸¸÷¸¸
account payee cheque ‚¸™¸÷¸¸ ‰¸¸÷¸¸ ¸½ˆÅ
account stated 1. ˆÅ¸Ä ˆÅú ‚¢ž¸¬¨¸úˆ¼Å¢÷¸
2. œ¸¸¢’Ä¡¸¸Ê ׸£¸ ¬¸Ÿ¸¸¡¸¸½¸›¸ ˆÅú
œ¸¸£¬œ¸¢£ˆÅ ¬¸íŸ¸¢÷¸
account, dead ¢›¸¦«ÇÅ¡¸ ‰¸¸÷¸¸
accountancy ¥¸½‰¸¸-©¸¸¬°¸
accountant ¥¸½‰¸¸ˆÅ¸£
accounting ¥¸½‰¸¸¿ˆÅ›¸
accounting method ¥¸½‰¸¸ œ¸Ö¢÷¸
accounting of cash ›¸ˆÅ™ú ˆÅ¸ ¢í¬¸¸¤¸ ˆÅ£›¸¸
accounting period ended ˆÅ¸½ ¬¸Ÿ¸¸œ÷¸ ¥¸½‰¸¸ ‚¨¸¢š¸
accounting practice ¥¸½‰¸¸ œÏ˜¸¸
accounting rule ¥¸½‰¸¸ ¢›¸¡¸Ÿ¸

9. 3
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accounting standard ¥¸½‰¸¸ Ÿ¸¸›¸ˆÅ
accounting system ¥¸½‰¸¸ œÏµ¸¸¥¸ú
accounting unit ¥¸½‰¸¸ ¡¸»¢›¸’
accounting year ¥¸½‰¸¸-¨¸«¸Ä
accounts payable ™½›¸™¸£ú ¥¸½‰¸½
accounts receivable ¥¸½›¸™¸£ú ¥¸½‰¸½
accounts receivable
financing
¥¸½›¸™¸£ú ‰¸¸÷¸¸Ê œ¸£ ¢¨¸î¸œ¸¸½«¸µ¸
accounts of individuals ¨¡¸¢Æ÷¸¡¸¸Ê ˆ½Å ‰¸¸÷¸½
accounts of partnership ž¸¸Š¸ú™¸£ú ‰¸¸÷¸½
accounts of receiver ¢£¬¸ú¨¸£ ˆ½Å ‰¸¸÷¸½
accounts of works ¢›¸Ÿ¸¸Äµ¸ ˆÅ¸¡¸¸½ô ˆ½Å ¥¸½‰¸½
accounts, interim ‚¿÷¸¢£Ÿ¸ ¥¸½‰¸¸
accreditation 1. ‚¸¢š¸ˆÅ¸¢£ˆÅ Ÿ¸¸›¡¸÷¸¸
2. ª½¡¸ ™½›¸¸
accredited brokers œÏ¸Ÿ¸¸¢µ¸ˆÅ ™¥¸¸¥¸
accreting swap ‚›¸º¨¸¼¢Ö©¸ú¥¸ ¬¨¸¾œ¸
accretion ‚¢ž¸¨¸¼¢Ö, ‚›¸º¨¸¼¢Ö
accretion to foreign
assets
¢¨¸™½©¸ú ‚¸¦¬÷¸¡¸¸Ê / œ¸¢£¬¸¿œ¸¢î¸¡¸¸Ê
Ÿ¸Ê ¨¸¼¢Ö
accrual „œ¸¸¡¸
accrual of interest ¤¡¸¸¸ ˆÅ¸ „œ¸¸¡¸
accrue „œ¸¸¡¸ í¸½›¸¸
accrued income and
expenditure
„œ¸¢¸÷¸ ‚¸¡¸ ‚¸¾£ ¨¡¸¡¸
accrued interest „œ¸¢¸÷¸ ¤¡¸¸¸
accruing debt „œ¸¸¡¸Š¸÷¸ ˆÅ¸Ä
accumulated balance ¬¸¿¢¸÷¸ ©¸½«¸£¸¢©¸
accumulated loss ¬¸¿¢¸÷¸ í¸¢›¸
accumulated profit ¬¸¿¢¸÷¸ ¥¸¸ž¸
accumulation of capital œ¸»¿¸ú ¬¸¿¸¡¸›¸
accumulation of funds ¢›¸¢š¸ ¬¸¿¸¡¸›¸
accuracy of statement ¢¨¸¨¸£µ¸ / ˆÅ˜¸›¸ ˆÅú ¡¸˜¸¸˜¸Ä÷¸¸
acid test ratio ˆÅ¬¸¸¾’ú ‚›¸ºœ¸¸÷¸ (¬¸¸‰¸-¢›¸š¸¸Ä£µ¸
‚›¸ºœ¸¸÷¸)
acknowledgement of
debt
†µ¸ ˆÅú ‚¢ž¸¬¨¸úˆ¼Å¢÷¸
acquire ‚¢¸Ä÷¸ ˆÅ£›¸¸, ‚¢š¸Š¸¼íú÷¸ ˆÅ£›¸¸
acquire interest in the
instruments
¢¥¸‰¸÷¸ ¢í÷¸ ‚¢š¸ŠÏíµ¸
acquired advantage „œ¸¸¢¸Ä÷¸ ¥¸¸ž¸
acquiring bank ‚¢š¸ŠÏ¸íˆÅ ¤¸ÿˆÅ
acquiring products „÷œ¸¸™ ‚¸Ä›¸
acquisition of assets ‚¸¦¬÷¸¡¸¸Ê / œ¸¢£¬¸¿œ¸¢î¸¡¸¸Ê ˆÅ¸
‚¢š¸ŠÏíµ¸
acquittance 1. ¤¸½¤¸¸ˆÅú, ¢›¸¬÷¸¸£µ¸
2. ¢›¸¬÷¸¸£µ¸ œ¸°¸
acquittance roll ¢›¸¬÷¸¸£µ¸ œ¸¿¸ú
across the board rise ¬¸ž¸ú ¬÷¸£¸Ê œ¸£ ¨¸¼¢Ö
act of commission and
omission
ž¸»¥¸-¸»ˆÅ
act of insolvency ¢™¨¸¸¢¥¸¡¸½œ¸›¸ ˆÅ¸ ˆ¼Å÷¡¸
acting allowance ˆÅ¸¡¸ÄˆÅ¸£ú ž¸î¸¸
acting in good faith ¬¸™Ãž¸¸¨¸ ¬¸½ ˆÅ¸¡¸Ä ˆÅ£÷¸½ íº‡
action plan ˆÅ¸¡¸Ä-¡¸¸½¸›¸¸
actionable claim ˆÅ¸£Ä¨¸¸ƒÄ-¡¸¸½Š¡¸ ™¸¨¸¸
active account ¬¸¢ÇÅ¡¸ ‰¸¸÷¸¸
active balance of
payment
¸¸¥¸» ž¸ºŠ¸÷¸¸›¸ ©¸½«¸
active bond portfolio
management
¬¸¢ÇÅ¡¸ ¤¸¸Áµ” ¬¸¿¢¨¸ž¸¸Š¸ œÏ¤¸¿š¸›¸
active capital ¬¸¢ÇÅ¡¸ œ¸»¿¸ú
active circulation of
notes
›¸¸½’¸Ê ˆÅ¸ ¬¸¢ÇÅ¡¸ ¬¸¿¸¥¸›¸
active deposits ¬¸¢ÇÅ¡¸ ¸Ÿ¸¸
active loans ¬¸¢ÇÅ¡¸ †µ¸

10. 4
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active market ¬¸¢ÇÅ¡¸ ¤¸¸¸¸£
active money ¬¸¢ÇÅ¡¸ š¸›¸
active partner ¬¸¢ÇÅ¡¸ ž¸¸Š¸ú™¸£
active population ‚¸ÄˆÅ ¸›¸¬¸¿‰¡¸¸
active society ¬¸¢ÇÅ¡¸ ¬¸¸½¬¸¸ƒ’ú
active stock ¬¸¢ÇÅ¡¸ ¬’¸ÁˆÅ
active trade balance ‚›¸ºˆ»Å¥¸ ¨¡¸¸œ¸¸£ ©¸½«¸
active versus passive
fixed interest
management
¬¸¢ÇÅ¡¸ ¤¸›¸¸Ÿ¸ ¢›¸¦«ÇÅ¡¸ ¢›¸¡¸÷¸
¤¡¸¸¸ œÏ¤¸¿š¸›¸
activity ratio ¢ÇÅ¡¸¸©¸ú¥¸÷¸¸ ‚›¸ºœ¸¸÷¸,
¥¸®¡¸-œ¸»¢÷¸Ä ‚›¸ºœ¸¸÷¸
actual cash value ¨¸¸¬÷¸¢¨¸ˆÅ ›¸ˆÅ™ Ÿ¸»¥¡¸
actual hours ¨¸¸¬÷¸¢¨¸ˆÅ ˆÅ¸¡¸Ä-¬¸Ÿ¸¡¸
actual strength ¨¸¸¬÷¸¢¨¸ˆÅ ˆÅŸ¸Ä¸¸£ú ¬¸¿‰¡¸¸
actual users license ¨¸¸¬÷¸¢¨¸ˆÅ œÏ¡¸¸½Æ÷¸¸ ¥¸¸ƒ¬¸Ê¬¸
actuals ¨¸¸¬÷¸¢¨¸ˆÅ ‚¸¿ˆÅ”õ½
actuals and targets ¨¸¸¬÷¸¢¨¸ˆÅ ‚¸¿ˆÅ”õ½ ‚¸¾£ ¥¸®¡¸
actuarial liability ¤¸úŸ¸¸¿¢ˆÅˆÅ ™½¡¸÷¸¸
actuary ¤¸úŸ¸¸¿ˆÅˆÅ, ¤¸úŸ¸¸ ‚¸ˆÅ¥¸›¸ˆÅ÷¸¸Ä
ad valorem tax Ÿ¸»¥¡¸¸›¸º¬¸¸£ ˆÅ£
added entry ƒ÷¸£ œÏ¢¨¸¦«’
added value ¨¸¢š¸Ä÷¸ Ÿ¸»¥¡¸
addenda payment ‚›¸º©¸½«¸ ž¸ºŠ¸÷¸¸›¸
addendum to tender ¢›¸¢¨¸™¸ ¡¸º¢Æ÷¸ˆÅ¸, ¢›¸¢¨¸™¸
œ¸¢£¢©¸«’
additional assessment ‚¢÷¸¢£Æ÷¸ ˆÅ£-¢›¸š¸¸Ä£µ¸
additional banking
facilities
‚¢÷¸¢£Æ÷¸ ¤¸ÿ¢ˆ¿ÅŠ¸ ¬¸º¢¨¸š¸¸‡¿
additions and alterations œ¸¢£¨¸š¸Ä›¸ ‚¸¾£ œ¸¢£¨¸÷¸Ä›¸
additions and
betterments
œ¸¢£¨¸š¸Ä›¸ ÷¸˜¸¸ ¬¸ºš¸¸£
additions-deletions œ¸¢£¨¸š¸Ä›¸-‚œ¸Ÿ¸¸¸Ä›¸
add-on rate ¨¸¢š¸Ä÷¸ ™£
adequacy of data ‚¸¿ˆÅ”õ¸Ê ˆÅú œ¸¡¸¸Äœ÷¸÷¸¸
adequate consideration 1. œ¸¡¸¸Äœ÷¸ œÏ¢÷¸ûÅ¥¸
2. œ¸¡¸¸Äœ÷¸ ¢¨¸¸¸£
adequately banked œ¸¡¸¸Äœ÷¸ ¤¸ÿ¢ˆ¿ÅŠ¸-¬¸º¢¨¸š¸¸¡¸ºÆ÷¸
adjudged bankrupt ›¡¸¸¡¸¢›¸µ¸úÄ÷¸ ¢™¨¸¸¢¥¸¡¸¸
adjudication of claims ™¸¨¸¸Ê ˆÅ¸ ›¡¸¸¡¸¢›¸µ¸Ä¡¸›¸
adjudication of notes ›¸¸½’¸Ê ˆÅ¸ ›¡¸¸¡¸¢›¸µ¸Ä¡¸›¸
adjudication order ›¡¸¸¡¸¢›¸µ¸Ä¡¸›¸ ‚¸™½©¸
adjustable advance ¬¸Ÿ¸¸¡¸¸½¡¸ ‚¢ŠÏŸ¸
adjustable currency ¬¸Ÿ¸¸¡¸¸½¡¸ Ÿ¸ºÍ¸
adjustable peg system ¬¸Ÿ¸¸¡¸¸½¡¸ ‚¢š¸ˆÅú¥¸›¸ / ¦¬˜¸£µ¸
œÏµ¸¸¥¸ú
adjusted price ¬¸Ÿ¸¸¡¸¸½¢¸÷¸ ˆÅúŸ¸÷¸
adjusting account
register
¬¸Ÿ¸¸¡¸¸½¸›¸ ¥¸½‰¸¸ £¢¸¬’£
adjusting entry ¬¸Ÿ¸¸¡¸¸½¸ˆÅ œÏ¢¨¸¦«’
adjustment account ¬¸Ÿ¸¸¡¸¸½¸›¸ ¥¸½‰¸¸
adjustment credit ¬¸Ÿ¸¸¡¸¸½¸›¸ †µ¸
adjustment mechanism ¬¸Ÿ¸¸¡¸¸½¸›¸ ¨¡¸¨¸¬˜¸¸
adjustment of accounts ¥¸½‰¸¸ ¬¸Ÿ¸¸¡¸¸½¸›¸
adjustment on paper ¢¥¸¢‰¸÷¸ ¬¸Ÿ¸¸¡¸¸½¸›¸, ˆÅ¸Š¸¸ú
¬¸Ÿ¸¸¡¸¸½¸›¸
administered price ¢›¸¡¸¿¢°¸÷¸ ˆÅúŸ¸÷¸
administered pricing
mechanism
¢›¸¡¸¿¢°¸÷¸ / ¢›¸™½¢©¸÷¸ ˆÅúŸ¸÷¸
œÏµ¸¸¥¸ú
administered rates ¢›¸¡¸¿¢°¸÷¸ ™£Ê
administered structure of
interest
¤¡¸¸¸ ™£¸Ê ˆÅ¸ ¢›¸¡¸¿¢°¸÷¸ ¸¿¸¸
administering authority œÏ©¸¸¬¸ú œÏ¸¢š¸ˆÅ¸£ú
administration of scheme 1. ¡¸¸½¸›¸¸ ˆÅ¸½ ¥¸¸Š¸» ˆÅ£›¸¸
2. ¡¸¸½¸›¸¸ ˆÅ¸ œÏ¤¸¿š¸›¸
administration of small
loans
Ž¸½’½ †µ¸¸Ê ˆÅ¸ ¬¸¿¸¸¥¸›¸

11. 5
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administrative approval œÏ©¸¸¬¸¢›¸ˆÅ ‚›¸ºŸ¸¸½™›¸
administrative devices of
carrot and stick
œÏ©¸¸¬¸›¸ ˆ½Å œ¸º£¬ˆÅ¸£ ‚¸¾£ ™¿”
¬¸¿¤¸¿š¸ú „œ¸¸¡¸
administrative revenue œÏ©¸¸¬¸¢›¸ˆÅ £¸¸¬¨¸ / ‚¸¡¸
admissible limit ¬¨¸úˆÅ¸¡¸Ä †µ¸-¬¸úŸ¸¸
admissible under rules ¢›¸¡¸Ÿ¸¸›¸º¬¸¸£ ¬¨¸úˆÅ¸¡¸Ä / ™½¡¸
admission of transfer ‚¿÷¸£µ¸ ¬¨¸úˆ¼Å¢÷¸
admitted debt ¬¨¸úˆ¼Å÷¸ ˆÅ¸Ä
admitted in evidence ¬¸¸®¡¸ ˆ½Å ³Åœ¸ Ÿ¸Ê ¬¨¸úˆ¼Å÷¸
adopted village ‚¿Š¸úˆ¼Å÷¸ Š¸¸¿¨¸
advance 1. ‚¢ŠÏŸ¸
2. œ¸½©¸Š¸ú
advance against bills
payable
™½¡¸ ¢¤¸¥¸¸Ê œ¸£ ‚¢ŠÏŸ¸
advance bill ¥¸™¸›¸-œ¸»¨¸Ä ¢¤¸¥¸
advance factoring „››¸÷¸ û¾ÅÆ’¢£¿Š¸
advance on consignment œ¸£½«¸µ¸ œ¸£ ‚¢ŠÏŸ¸
advance portfolio ‚¢ŠÏŸ¸ ¬¸¿¢¨¸ž¸¸Š¸
advance rate ‚¢ŠÏŸ¸ ™£
advance refunding ‚¢ŠÏŸ¸ ¨¸¸œ¸¬¸ú
advance remittance ‚¢ŠÏŸ¸ ¢¨¸œÏ½«¸µ¸
advance schedule ‚¢ŠÏŸ¸ ˆÅ¸¡¸ÄÇÅŸ¸ / ‚›¸º¬¸»¸ú
advanced economy „››¸÷¸ ‚˜¸Ä¨¡¸¨¸¬˜¸¸
advances account ‚¢ŠÏŸ¸ ‰¸¸÷¸¸
advantage of location ‚¨¸¦¬˜¸¢÷¸ ˆÅ¸ ¥¸¸ž¸
adverse balance of
payment
œÏ¢÷¸ˆ»Å¥¸ ž¸ºŠ¸÷¸¸›¸ ¬¸¿÷¸º¥¸›¸
adverse clearing balance œÏ¢÷¸ˆ»Å¥¸ ¬¸Ÿ¸¸©¸¸½š¸›¸ ©¸½«¸
adverse possession œÏ¢÷¸ˆ»Å¥¸ ˆÅ¤¸¸
advertised sale ¢¨¸±¸¸¢œ¸÷¸ ¢¤¸ÇÅú
advice 1. ¬¸»¸›¸¸
2. œ¸£¸Ÿ¸©¸Ä
advice of transfer 1. ‚¿÷¸£µ¸ ¬¸»¸›¸¸
2. ÷¸¤¸¸™¥¸¸ / ¬˜¸¸›¸¸¿÷¸£µ¸
¬¸»¸›¸¸
advise fate ¦¬˜¸¢÷¸ ¬¸»¢¸÷¸ ˆÅ£Ê
advising bank ¬¸»¸›¸¸-œÏ™¸÷¸¸ ¤¸ÿˆÅ
advisory board ¬¸¥¸¸íˆÅ¸£ ¤¸¸½”Ä
advisory funds ¢¨¸¨¸½ˆÅ¸š¸ú›¸ ¢›¸¨¸½©¸¸˜¸Ä ¢›¸¢š¸¡¸¸¿
affidavit ©¸œ¸˜¸œ¸°¸, í¥¸ûÅ›¸¸Ÿ¸¸
affiliate ¬¸¿¤¸Ö ˆÅ£›¸¸
affinity card ¬¸¿¤¸Ö÷¸¸ ˆÅ¸”Ä
affirm ‚¢ž¸œ¸º«’ ˆÅ£›¸¸
affirmative covenant ¬¸ˆÅ¸£¸÷Ÿ¸ˆÅ œÏ¬¸¿¢¨¸™¸
affix signature í¬÷¸¸®¸£ ˆÅ£›¸¸
affreight œ¸¸½÷¸ ž¸¸”õ½ œ¸£ ¥¸½›¸¸
affreightment ›¸¸¾ž¸¸£ ¬¸¿¢¨¸™¸
afloat ¸¥¸-Ÿ¸¸Š¸Ä¬˜¸ (œ¸µ¡¸)
after date bill „ ¢™›¸¸¿¢ˆÅ÷¸ ¢¤¸¥¸
after hours transactions ˆÅ¸£¸½¤¸¸£-¬¸Ÿ¸¡¸¸½î¸£ ¥¸½›¸™½›¸
after night bill £¸¢°¸ œ¸ä¸¸÷¸ ¢¤¸¥¸
after sale service ¢¤¸ÇÅú œ¸ä¸¸÷¸ ¬¸½¨¸¸
after sight ™©¸Ä›¸¸½î¸£, ™½‰¸›¸½ ˆ½Å ¤¸¸™
after sight bill ™©¸Ä›¸ú íºµ”ú
after tax profit ˆÅ£ œ¸ä¸¸÷¸ ¥¸¸ž¸
aftermarkets œ¸ä¸ ¤¸¸¸¸£
against mortgage ¤¸¿š¸ˆÅ œ¸£
against public interest ¸›¸¢í÷¸ ˆ½Å ¢¨¸²ÅÖ
aged fail ¢›¸¡¸÷¸ ‚¨¸¢š¸ Ÿ¸Ê ¢¨¸ûÅ¥¸ ¥¸½›¸™½›¸
agency charge ‡¸Ê¬¸ú œÏž¸¸£
agenda ˆÅ¸¡¸Ä-¬¸»¸ú
agent's discretionary
power
‡¸Ê’ ˆÅ¸ ¢¨¸¨¸½ˆÅ¸¢š¸ˆÅ¸£

12. 6
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age-wise valuation of
stocks
Ÿ¸¸¥¸ / ¬’¸ÁˆÅ ˆÅ¸ ‚¨¸¢š¸¨¸¸£
Ÿ¸»¥¡¸¸¿ˆÅ›¸
aggregate demand curve ¬¸¿ˆÅ¢¥¸÷¸ Ÿ¸¸¿Š¸ ¨¸ÇÅ, ˆºÅ¥¸ Ÿ¸¸¿Š¸
¨¸ÇÅ
aggregate demand
function
¬¸¿ˆÅ¢¥¸÷¸ / ¬¸Ÿ¸ŠÏ Ÿ¸¸¿Š¸ ûÅ¥¸›¸
aggregate demand price ¬¸¿ˆÅ¢¥¸÷¸ / ¬¸Ÿ¸ŠÏ Ÿ¸¸¿Š¸ ˆÅúŸ¸÷¸
aggregate deposits ¬¸¿ˆÅ¢¥¸÷¸ / ¬¸Ÿ¸ŠÏ ¸Ÿ¸¸£¸¢©¸¡¸¸¿
aggregate indemnity ¬¸¿ˆÅ¢¥¸÷¸ / ˆºÅ¥¸ ®¸¢÷¸œ¸»¢÷¸Ä
aggregate money
income
¬¸¿ˆÅ¢¥¸÷¸ / ¬¸Ÿ¸ŠÏ Ÿ¸ºÍ¸ ‚¸¡¸
aggregate operations
liability
¬¸¿ˆÅ¢¥¸÷¸ / ˆºÅ¥¸ œ¸¢£¸¸¥¸›¸
™½¡¸÷¸¸‡¿
aggregated shipment ¬¸¿ˆÅ¢¥¸÷¸ / ˆºÅ¥¸ œ¸¸½÷¸-¥¸™¸›¸
aggregates ¬¸¿ˆÅ¢¥¸÷¸ £¸¢©¸¡¸¸¿, ˆºÅ¥¸ £¸¢©¸¡¸¸¿
aggregation of credit
plans
†µ¸-¡¸¸½¸›¸¸‚¸Ê ˆÅ¸ ‡ˆÅ°¸úˆÅ£µ¸
aggregation of prices ˆÅúŸ¸÷¸¸Ê ˆÅ¸ ¬¸¿ˆÅ¥¸›¸ / ¬¸Ÿ¸»í›¸
aggressive marketing ‚¸ÇŸŸ¸ˆÅ ¢¨¸œ¸µ¸›¸
aggrieved depositor ¨¡¸¢˜¸÷¸ ¸Ÿ¸¸ˆÅ÷¸¸Ä
aggrieved party ¨¡¸¢˜¸÷¸ œ¸®¸
agio 1. ¤¸’Ã’¸
2. ¤¸õ¸¾÷¸ú
agiotage (¢¨¸™½©¸ú ¢¨¸¢›¸Ÿ¸¡¸) ¬¸’Ã’¸ /
¬¸’Ã’½¤¸¸¸ú
agrarian 1. ž¸»¢Ÿ¸ ¬¸¿¤¸¿š¸ú
2. ˆ¼Å¢«¸ ¬¸¿¤¸¿š¸ú
agreed charges ¬¨¸úˆ¼Å÷¸ œÏž¸¸£
agreed milestone
payments
÷¸¡¸©¸º™¸ Ÿ¸º‰¡¸ ž¸ºŠ¸÷¸¸›¸
agreed price ¬¸íŸ¸÷¸ / ÷¸¡¸ ˆÅúŸ¸÷¸
agreed in principle ¢¬¸Ö¸¿÷¸÷¸À ¬¨¸úˆ¼Å÷¸
agreement 1. ˆÅ£¸£
2. ¬¸íŸ¸¢÷¸ / £¸¸Ÿ¸¿™ú
agreement among
underwriters
í¸Ÿ¸ú™¸£¸Ê ˆ½Å ¤¸ú¸ ˆÅ£¸£
agreement to sell ¢¤¸ÇÅú ˆÅ£¸£
agreement without
consideration
œÏ¢÷¸ûÅ¥¸ £¢í÷¸ ˆÅ£¸£
agricultural products ˆ¼Å¢«¸ „÷œ¸¸™, ˆ¼Å¢«¸¸›¡¸ ¨¸¬÷¸º‡¿
agricultural appliances ˆ¼Å¢«¸ „œ¸ˆÅ£µ¸
agricultural bank ˆ¼Å¢«¸ ¤¸ÿˆÅ
agricultural credit ˆ¼Å¢«¸ †µ¸
agricultural depression ˆ¼Å¢«¸ Ÿ¸¿™ú
agricultural economics ˆ¼Å¢«¸ ‚˜¸Ä©¸¸¬°¸
agricultural economy ˆ¼Å¢«¸ ‚˜¸Ä¨¡¸¨¸¬˜¸¸
agricultural engineering ˆ¼Å¢«¸ ƒ¿¸ú¢›¸¡¸£ú
agricultural extension
service
ˆ¼Å¢«¸ ¢¨¸¬÷¸¸£ ¬¸½¨¸¸
agricultural family
holding
ˆ¼Å¢«¸ œ¸¸¢£¨¸¸¢£ˆÅ ¸¸½÷¸
agricultural finance ˆ¼Å¢«¸ ¢¨¸î¸
agricultural implements ˆ¼Å¢«¸ „œ¸ˆÅ£µ¸/‚¸¾¸¸£
agricultural income ˆ¼Å¢«¸ ‚¸¡¸, ‰¸½÷¸ú ¬¸½ ‚¸¡¸
agricultural inputs ˆ¼Å¢«¸ ¢›¸¢¨¸¦«’¡¸¸¿, ˆ¼Å¢«¸ ¢›¸¨¸½©¸
¨¸¬÷¸º‡¿ (‰¸¸™, ¤¸ú¸ ƒ÷¡¸¸¢™)
agricultural labour ˆ¼Å¢«¸ ª¢Ÿ¸ˆÅ, ‰¸½¢÷¸í£ Ÿ¸¸™»£
agricultural operations ˆ¼Å¢«¸ ˆÅ¸¡¸Ä
agricultural planning ˆ¼Å¢«¸ ‚¸¡¸¸½¸›¸¸
agricultural produce ˆ¼Å¢«¸ „œ¸¸ / œ¸¾™¸¨¸¸£
agricultural rent ¥¸Š¸¸›¸
agricultural requisites ˆ¼Å¢«¸ ˆ½Å ¢¥¸‡ ‚¸¨¸©¡¸ˆÅ /
‚œ¸½¢®¸÷¸ ¨¸¬÷¸º‡¿
agricultural stabilization
fund
ˆ¼Å¢«¸ ¦¬˜¸£úˆÅ£µ¸ ¢›¸¢š¸
agricultural statistics ˆ¼Å¢«¸ ¬¸¿¤¸¿š¸ú ‚¸¿ˆÅ”õ½

13. 7
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agriculture and allied
activities
ˆ¼Å¢«¸ ‚¸¾£ ¬¸¿¤¸Ö ˆÅ¸¡¸ÄˆÅ¥¸¸œ¸
agriculture holding ˆ¼Å¢«¸ ¸¸½÷¸
agriculturist ˆ¼Å«¸ˆÅ, ¢ˆÅ¬¸¸›¸
agro-based industries ˆ¼Å¢«¸ ‚¸š¸¸¢£÷¸ „Ô¸¸½Š¸
agro-climate region ˆ¼Å¢«¸ ¸¥¸¨¸¸¡¸º ®¸½°¸
agro-economic features ˆ¼Å¢«¸ ‚¸¢˜¸ÄˆÅ ¥¸®¸µ¸ /
¢¨¸©¸½«¸÷¸¸‡¿
agro-forestry ˆ¼Å¢«¸ ¨¸¸¢›¸ˆÅú
agro-industries ˆ¼Å¢«¸ „Ô¸¸½Š¸
agronomy ˆ¼Å¢«¸ ¢¨¸±¸¸›¸
aid in the pipeline ©¸ú‹Ï œÏ¸œ¡¸ ¬¸í¸¡¸÷¸¸
aid receipts ¬¸í¸¡¸÷¸¸ ˆ½Å ³Åœ¸ Ÿ¸Ê œÏ¸œ÷¸ £¸¢©¸¡¸¸¿
aided institution ¬¸í¸¡¸÷¸¸œÏ¸œ÷¸ ¬¸¿¬˜¸¸
air cargo í¨¸¸ƒÄ Ÿ¸¸¥¸
air consignment note ¢¨¸Ÿ¸¸›¸ œ¸£½«¸µ¸ œ¸°¸
air freight í¨¸¸ƒÄ Ÿ¸¸¥¸-ž¸¸”õ¸
airline / airways
company
¨¸¸¡¸º¡¸¸›¸ ˆ¿Åœ¸›¸ú
air mail service í¨¸¸ƒÄ ”¸ˆÅ ¬¸½¨¸¸
air-borne trade ¨¸¸¡¸ºŸ¸¸Š¸Ä ¨¡¸¸œ¸¸£
algo trading, algorithmic
trading
‡¥Š¸¸½¢£˜Ÿ¸ ’ï½¢”¿Š¸, ¬¨¸¸¸¢¥¸÷¸
’ï½¢”¿Š¸
alienate ¬¨¸÷¨¸¸¢š¸ˆÅ¸£ ‚¿÷¸£µ¸
alimony ¢›¸¨¸¸Äí ¨¡¸¡¸, ¢›¸¨¸¸Ä¢íˆÅ¸
all commodity rate ¬¸ˆÅ¥¸ œ¸µ¡¸ ™£
all rights reserved ¬¸¨¸¸Ä¢š¸ˆÅ¸£ ¬¸º£¢®¸÷¸
all round development ¬¸¨¸¸ôŠ¸úµ¸ / ¸íº¿Ÿ¸º‰¸ú ¢¨¸ˆÅ¸¬¸
all round price ¬¸ˆÅ¥¸ ˆÅúŸ¸÷¸
all time high ‚¤¸ ÷¸ˆÅ ¬¸¨¸¸Ä¢š¸ˆÅ
alleged disparity ˆÅ¢˜¸÷¸ ‚¬¸Ÿ¸¸›¸÷¸¸
allied activities ¬¸Ÿ¤¸Ö ˆÅ¸¡¸ÄˆÅ¥¸¸œ¸
all-in-cost ceiling ¬¸Ÿ¸ŠÏ ¥¸¸Š¸÷¸ ¬¸úŸ¸¸
allocable income ¢¨¸¢›¸¡¸¸½¡¸ ‚¸¡¸
allocation 1. ¢¨¸¢›¸š¸¸›¸, ¢¨¸¢›¸¡¸¸½¸›¸
2. ¢›¸š¸¸Ä£µ¸ 3.‚¸¤¸¿’›¸
allonge œ¸£¸¿ˆÅ›¸ œ¸¸úÄ, ¤¸½¸¸›¸ œ¸¸úÄ
allot ‚¸¤¸¿’›¸ ˆÅ£›¸¸
allottee ‚¸¤¸¿¢’÷¸ú
allowable offsetting ¬¨¸úˆÅ¸¡¸Ä œÏ¢÷¸÷¸º¥¸›¸
allowance 1. ž¸î¸¸ 2. Ž»’ 3. Š¸º¿¸¸ƒ©¸
alpha error ›¸¸¾¢¬¸¢‰¸¡¸¸ ž¸»¥¸
alphabetical order ‚ˆÅ¸£¸¢™ ÇÅŸ¸, ¨¸µ¸¸Ä›¸ºÇÅŸ¸
altered note œ¸¢£¨¸¢÷¸Ä÷¸ / ³Åœ¸¸¿÷¸¢£÷¸ ›¸¸½’
alternate 1. ¨¸¾ˆÅ¦¥œ¸ˆÅ 2.‡ˆÅ¸¿÷¸£
alternate channel ¨¸¾ˆÅ¦¥œ¸ˆÅ ¸¾›¸¥¸
alternate payee ¨¸¾ˆÅ¦¥œ¸ˆÅ ‚¸™¸÷¸¸
alternative cost
(= opportunity cost)
¨¸¾ˆÅ¦¥œ¸ˆÅ ¥¸¸Š¸÷¸ (= ‚¨¸¬¸£
¥¸¸Š¸÷¸)
alternative demand ¨¸¾ˆÅ¦¥œ¸ˆÅ Ÿ¸¸¿Š¸
alternative device ¨¸¾ˆÅ¦¥œ¸ˆÅ „œ¸¸¡¸
alternative drawee ¢¨¸ˆÅ¥œ¸ú ‚™¸ˆÅ÷¸¸Ä
alternative holder ¨¸¾ˆÅ¦¥œ¸ˆÅ š¸¸£ˆÅ
alternative offer ¨¸¾ˆÅ¦¥œ¸ˆÅ œÏ¬÷¸¸¨¸
amalgamated banking
company
¬¸Ÿ¸¸Ÿ¸½¢¥¸÷¸ ¤¸ÿ¢ˆ¿ÅŠ¸ ˆ¿Åœ¸›¸ú
amalgamation ¬¸Ÿ¸¸Ÿ¸½¥¸›¸
ambiguous case ¬¸¿¢™Šš¸ Ÿ¸¸Ÿ¸¥¸¸, ¬¸¿¢™Šš¸¸˜¸úÄ
Ÿ¸¸Ÿ¸¥¸¸
ambitious scheme Ÿ¸í÷¨¸¸ˆÅ¸¿®¸ú ¡¸¸½¸›¸¸
amenability ‚š¡¸š¸ú›¸÷¸¸
amendment of licence ¥¸¸ƒ¬¸Ê¬¸ ˆÅ¸ ¬¸¿©¸¸½š¸›¸
amenities ¬¸º‰¸-¬¸º¢¨¸š¸¸‡¿

14. 8
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amortization œ¸¢£©¸¸½š¸›¸
amortization of dues ™½¡¸ £¸¢©¸¡¸¸Ê ˆÅ¸ œ¸¢£©¸¸½š¸›¸
amortization payments †µ¸-œ¸¢£©¸¸½š¸›¸ ž¸ºŠ¸÷¸¸›¸
amortization schedule œ¸¢£©¸¸½š¸›¸ ‚›¸º¬¸»¸ú
amortized loan œ¸¢£©¸¸½¢š¸÷¸ †µ¸
amortizing swap œ¸¢£©¸¸½š¸ˆÅ ¬¨¸¾œ¸ /
‚™¥¸¸-¤¸™¥¸ú
amotion œ¸™¡¸º¢÷¸
amount 1. £¸¢©¸ / £ˆÅŸ¸
2. œ¸¢£Ÿ¸¸µ¸ / Ÿ¸¸°¸¸
amount claimed ™¸¨¸¸ˆ¼Å÷¸ / ™¸¨¸½ ˆÅú £¸¢©¸
amount commuted ¬¸¿£¸©¸úˆ¼Å÷¸ £ˆÅŸ¸
amount considered
doubtful of recovery
¨¸¬¸»¥¸ú ˆ½Å ¢¥¸‡ ¬¸¿¢™Šš¸ ¬¸Ÿ¸¸ú
Š¸ƒÄ £¸¢©¸
amount deposited ¸Ÿ¸¸ ˆÅú Š¸ƒÄ £¸¢©¸/ £ˆÅŸ¸
amount differs £¸¢©¸ Ÿ¸½¥¸ ›¸íú¿ ‰¸¸÷¸ú
amount drawn ‚¸í¢£÷¸ / ¢›¸ˆÅ¸¥¸ú Š¸ƒÄ £¸¢©¸
amount due ™½¡¸ £ˆÅŸ¸
amount in default (ž¸ºŠ¸÷¸¸›¸ Ÿ¸Ê) ¸»ˆÅ ˆÅú £¸¢©¸
amount of issue ¢›¸Š¸ÄŸ¸ ˆÅú £¸¢©¸
amount outstanding ¤¸ˆÅ¸¡¸¸ £¸¢©¸
amount realized ¨¸¬¸»¥¸ íºƒÄ £¸¢©¸ / £ˆÅŸ¸
amount withdrawn ‚¸í¢£÷¸ £¸¢©¸
analysis of advances ‚¢ŠÏŸ¸¸Ê ˆÅ¸ ¢¨¸©¥¸½«¸µ¸
analysis of balance
sheet
÷¸º¥¸›¸œ¸°¸ ˆÅ¸ ¢¨¸©¥¸½«¸µ¸
ancestral loan œ¸¾÷¸¼ˆÅ †µ¸
anchor for capital
support
œ¸»¿¸ú ¬¸Ÿ¸˜¸Ä›¸ ˆ½Å ¢¥¸‡ ‚¨¸¥¸¿¤¸
anchorage ¥¸¿Š¸£ ©¸º¥ˆÅ
anchoring inflation Ÿ¸ºÍ¸¬ûÅú¢÷¸ œ¸£ ‚¿ˆºÅ©¸ ¥¸Š¸¸›¸¸
ancillary industry ‚›¸º«¸¿Š¸ú „Ô¸¸½Š¸
angel investor ‡½¿¸¥¸ / ûÅ¢£©÷¸¸ ¢›¸¨¸½©¸ˆÅ
angel network ûÅ¢£©÷¸¸ ›¸½’¨¸ˆÄÅ
animal husbandry œ¸©¸ºœ¸¸¥¸›¸
animal spirit ¢¸¿™¸¢™¥¸ú
annawari certificate ‚¸›¸¸¨¸¸£ú œÏŸ¸¸µ¸-œ¸°¸
annexure ‚›¸º¤¸¿š¸, „œ¸¸¤¸¿š¸
annual account ¨¸¸¢«¸ÄˆÅ ¥¸½‰¸½
annual closing of
accounts
¨¸¸¢«¸ÄˆÅ ¥¸½‰¸¸¤¸¿™ú
annual general meeting ¨¸¸¢«¸ÄˆÅ ¬¸¸š¸¸£µ¸ ¤¸¾“ˆÅ,
¨¸¸¢«¸ÄˆÅ ‚¸Ÿ¸ ¬¸ž¸¸
annual letting value ¨¸¸¢«¸ÄˆÅ ¢ˆÅ£¸¡¸¸ Ÿ¸»¥¡¸
annual maintenance
charges
¨¸¸¢«¸ÄˆÅ ‚›¸º£®¸µ¸ œÏž¸¸£
annual repaying capacity ¨¸¸¢«¸ÄˆÅ ¸ºˆÅ¸¾÷¸ú ®¸Ÿ¸÷¸¸
annual work plan ¨¸¸¢«¸ÄˆÅ ˆÅ¸¡¸Ä-¡¸¸½¸›¸¸
annualised basis ¨¸¸¢«¸ÄˆÅúˆ¼Å÷¸ ‚¸š¸¸£ œ¸£
annually œÏ¢÷¸¨¸«¸Ä, ¨¸¸¢«¸ÄˆÅ ³Åœ¸ ¬¸½
annuitant ¨¸¸¢«¸ÄˆÅúŠÏ¸íú, ¨¸¸¢«¸ÄˆÅú™¸£
annuity ¨¸¸¢«¸ÄˆÅú
annuity bond ¨¸¸¢«¸ÄˆÅú ¤¸¸Áµ”
annuity system ¨¸¸¢«¸ÄˆÅú œÏµ¸¸¥¸ú
annulment ¢›¸«œÏž¸¸¨¸, ¤¸¸¢÷¸¥¸úˆÅ£µ¸/
©¸»›¡¸ˆÅ£µ¸
anonymous and
pseudonymous
complaint
Š¸ºŸ¸›¸¸Ÿ¸ ‚¸¾£ ŽÐ¸›¸¸Ÿ¸ ¢©¸ˆÅ¸¡¸÷¸
antecedent debt œ¸»¨¸Ä¨¸÷¸úÄ ˆÅ¸Ä
antedated cheque œ¸»¨¸Ä¢™›¸¸¿¢ˆÅ÷¸ ¸½ˆÅ
anticipated expenditure œÏ÷¡¸¸¢©¸÷¸ ¨¡¸¡¸
anticipatory bail ‚¢ŠÏŸ¸ ¸Ÿ¸¸›¸÷¸
anticipatory borrowing ‚Š¸¸… „š¸¸£

15. 9
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anticipatory hedge œÏ÷¡¸¸¢©¸÷¸ ¤¸¸¸¨¸
anticipatory interest œ¸»¨¸¸Ä›¸ºŸ¸¸¢›¸÷¸ ¤¡¸¸¸
anticyclical fluctuations œÏ¢÷¸¸ÇÅú¡¸ „÷¸¸£-¸õ¸¨¸
anti-dumping œÏ¢÷¸œ¸¸’›¸-£¸½š¸ú, ”¿¢œ¸¿Š¸-£¸½š¸ú
anti-inflationary measure Ÿ¸ºÍ¸¬ûÅú¢÷¸-¢›¸¨¸¸£ˆÅ „œ¸¸¡¸
anti-inflationary policy Ÿ¸ºÍ¸¬ûÅú¢÷¸-¢›¸¨¸¸£ˆÅ ›¸ú¢÷¸
anti-money
laundering policy
š¸›¸-©¸¸½š¸›¸ ¢›¸¨¸¸£ˆÅ ›¸ú¢÷¸
anti-monopoly legislation ‡ˆÅ¸¢š¸ˆÅ¸£-¢¨¸£¸½š¸ú ˆÅ¸›¸»›¸
anti-reform ¬¸ºš¸¸£ ¢¨¸£¸½š¸ú
anti-strike legislation í”õ÷¸¸¥¸-¢¨¸£¸½š¸ú ˆÅ¸›¸»›¸
any branch banking í£ ©¸¸‰¸¸ ¤¸ÿ¢ˆ¿ÅŠ¸
any time any where
banking
ˆÅž¸ú ž¸ú ˆÅíú¿ ž¸ú ¤¸ÿ¢ˆ¿ÅŠ¸
apex bank ©¸ú«¸Ä ¤¸ÿˆÅ
apex entity ©¸ú«¸Ä ¬¸¿¬˜¸¸
apiarist Ÿ¸š¸ºŸ¸Æ‰¸ú-œ¸¸¥¸ˆÅ
apiculture Ÿ¸š¸ºŸ¸Æ‰¸ú-œ¸¸¥¸›¸
apparatus and plant „œ¸ˆÅ£µ¸ ‚¸¾£ ¬¸¿¡¸¿°¸
apparent cause ´©¡¸Ÿ¸¸›¸ ˆÅ¸£µ¸, ´©¡¸Ÿ¸¸›¸ í½÷¸ºˆÅ
apparent tenor of
instrument
¢¥¸‰¸÷¸ ˆÅ¸ œÏ÷¡¸®¸ ¬¨¸³Åœ¸,
¢¥¸‰¸÷¸ ˆÅ¸ ´©¡¸Ÿ¸¸›¸ ÷¸¸÷œ¸¡¸Ä
appeal ‚œ¸ú¥¸
appearance of coin ¢¬¸Æˆ½Å ˆÅ¸ ³Åœ¸-£¿Š¸
appellant ‚œ¸ú¥¸ˆÅ÷¸¸Ä
appellate authority ‚œ¸ú¥¸ œÏ¸¢š¸ˆÅ¸£ú
appellate powers ‚œ¸ú¥¸ú¡¸ ©¸¢Æ÷¸¡¸¸¿
appendix œ¸¢£¢©¸«’
applicable ¥¸¸Š¸», œÏ¡¸¸½¡¸
applicant ‚¸¨¸½™ˆÅ, œÏ¸˜¸úÄ
application 1. ‚¸¨¸½™›¸, ‚¸úÄ
2. ‚›¸ºœÏ¡¸¸½Š¸
application based mobile
banking
‚›¸ºœÏ¡¸¸½Š¸ ‚¸š¸¸¢£÷¸ Ÿ¸¸½¤¸¸ƒ¥¸
¤¸ÿ¢ˆ¿ÅŠ¸
application for
moratorium
‚¢š¸¬˜¸Š¸›¸ ˆ½Å ¢¥¸‡ ‚¸¨¸½™›¸
application money ‚¸¨¸½™›¸ £¸¢©¸
application software ‚›¸ºœÏ¡¸¸½Š¸ ¬¸¸ÁÉ’¨¸½¡¸£
application supported by
blocked amount (ASBA)
‚¨¸²ÅÖ £¸¢©¸ ׸£¸ ¬¸Ÿ¸¢˜¸Ä÷¸
‚¸¨¸½™›¸
applied econometrics ¨¡¸¸¨¸í¸¢£ˆÅ ‚˜¸Ä¢Ÿ¸¢÷¸
applied economics ¨¡¸¸¨¸í¸¢£ˆÅ ‚˜¸Ä©¸¸¬°¸
appoint ¢›¸¡¸ºÆ÷¸ ˆÅ£›¸¸
appointed day ¢›¸¡¸÷¸ ¢™›¸, ¢›¸¡¸÷¸ ¢™¨¸¬¸
appointed heir ¢›¸¡¸÷¸ ¨¸¸¢£¬¸
appointee ¢›¸¡¸ºÆ÷¸ ¨¡¸¢Æ÷¸
apportion œÏž¸¸¸›¸ ˆÅ£›¸¸
apportioning the
liabilities
™½¡¸÷¸¸ œÏž¸¸¸›¸
apportionment account œÏž¸¸¸›¸ ¥¸½‰¸¸
appraisal Ÿ¸»¥¡¸-¢›¸³Åœ¸µ¸, Ÿ¸»¥¡¸¸¿ˆÅ›¸
appraisal of credit
proposal
†µ¸ œÏ¬÷¸¸¨¸ ˆÅ¸ Ÿ¸»¥¡¸¸¿ˆÅ›¸
appraised value ‚¸¿ˆÅ¸ Š¸¡¸¸ Ÿ¸»¥¡¸
appraiser Ÿ¸»¥¡¸¸¿ˆÅˆÅ
appreciation 1. Ÿ¸»¥¡¸¨¸¼¢Ö 2. ‚¢š¸Ÿ¸»¥¡¸›¸
3. ¬¸£¸í›¸¸ 4. ¬¸Ÿ¸¸›¸¸
appreciation of cost ¥¸¸Š¸÷¸ ¨¸¼¢Ö
appreciation of currency Ÿ¸ºÍ¸ ‚¢š¸Ÿ¸»¥¡¸›¸
appreciation of stock ¬’¸ÁˆÅ ˆÅú Ÿ¸»¥¡¸¨¸¼¢Ö
apprentice ¢©¸®¸º
apprenticeship ¢©¸®¸º÷¸¸
approach 1. ´¦«’ˆÅ¸½µ¸ 2. œ¸íº¿¸
3. ¬¸¿œ¸ˆÄÅ ˆÅ£›¸¸
approach paper ´¦«’ˆÅ¸½µ¸ œ¸°¸

16. 10
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approaches to
management
œÏ¤¸¿š¸›¸ ¬¸¿¤¸¿š¸ú ´¦«’ˆÅ¸½µ¸
approbate ¬¸Ÿ¸›¸ºŸ¸¸½™›¸, ‚›¸ºŸ¸¸½™›¸
appropriate authority „œ¸¡¸ºÆ÷¸ œÏ¸¢š¸ˆÅ¸£ú
appropriation ¢¨¸¢›¸¡¸¸½¸›¸
appropriation account ¢¨¸¢›¸¡¸¸½Š¸ ¥¸½‰¸¸
appropriation of
payments
ž¸ºŠ¸÷¸¸›¸ ˆÅ¸ ¢¨¸¢›¸¡¸¸½¸›¸
approval ‚›¸ºŸ¸¸½™›¸
approval response ‚›¸ºŸ¸¸½™›¸ œÏ÷¡¸ºî¸£
approved currency ‚›¸ºŸ¸¸½¢™÷¸ Ÿ¸ºÍ¸
approved limit ‚›¸ºŸ¸¸½¢™÷¸ †µ¸-¬¸úŸ¸¸
approximate actuals ¬¸¢››¸ˆÅ’ ¨¸¸¬÷¸¢¨¸ˆÅ ‚¸¿ˆÅ”õ½
approximate rate ‚›¸ºŸ¸¸¢›¸÷¸ ™£
arbitrage ‚¿÷¸£œ¸µ¸›¸
arbitrary price Ÿ¸›¸Ÿ¸¸›¸ú ˆÅúŸ¸÷¸
arbitrate 1. ¢¨¸¨¸¸¸›¸
2. Ÿ¸š¡¸¬˜¸÷¸¸ ˆÅ£›¸¸
arbitrated exchange rate ¢¨¸¨¸¸¢¸÷¸ ¢¨¸¢›¸Ÿ¸¡¸ ™£
arbitration ¢¨¸¨¸¸¸›¸
arbitrator 1. ¢¨¸¨¸¸¸ˆÅ 2. Ÿ¸š¡¸¬˜¸
area approach ®¸½°¸ ´¦«’ˆÅ¸½µ¸
area of operations ˆÅ¸¡¸Ä-®¸½°¸
area sampling ›¸Ÿ¸»›¸¸ ®¸½°¸-¸¡¸›¸ ¢¨¸¢š¸
area specific ®¸½°¸-¢¨¸©¸½«¸ ˆÅ¸
arid zone ¤¸¿¸£ / …¬¸£ ®¸½°¸
armed guard ¬¸©¸¬°¸ Š¸¸”Ä / £®¸ˆÅ
arms length principle ¬¨¸÷¸¿°¸ ¬¸¿¨¡¸¨¸í¸£ ˆÅ¸ ¢¬¸Ö¸¿÷¸
arms length transaction ¬¨¸÷¸¿°¸ ¬¸¿¨¡¸¨¸í¸£
arrear claim ¤¸ˆÅ¸¡¸½ ˆÅ¸ ™¸¨¸¸
arrear demand ¤¸ˆÅ¸¡¸¸ £¸¢©¸ ˆÅú Ÿ¸¸¿Š¸
arrivals 1. ‚¸Ÿ¸™ 2. ‚¸Š¸Ÿ¸›¸
arrogation 1. ‚›¸¢š¸ˆÅ¸£ ŠÏíµ¸
2. ¸»“¸ ™¸¨¸¸
artel ¬¸íˆÅ¸£ú ¬¸¿‹¸,
„÷œ¸¸™ˆÅ ¬¸íˆÅ¸£ú ¬¸¢Ÿ¸¢÷¸
article 1. ‚›¸ºŽ½™ 2. ¨¸¬÷¸º
3. ¥¸½‰¸
articles of agreement ˆÅ£¸£ ˆÅú ©¸÷¸½ô
articles of association ¬¸¿¬˜¸¸ ˆ½Å ‚¿÷¸¢›¸Ä¡¸Ÿ¸
articles of merchandise ¨¡¸¸œ¸¸¢£ˆÅ Ÿ¸¸¥¸
artificial clearing ˆ¼Å¢°¸Ÿ¸ ¢›¸ˆÅ¸¬¸ú
artificial dearness ˆ¼Å¢°¸Ÿ¸ / ¤¸›¸¸¨¸’ú Ÿ¸í¿Š¸¸ƒÄ
artificial transaction ˆ¼Å¢°¸Ÿ¸ ¬¸¸¾™¸
artisan ˆÅ¸£úŠ¸£, ¢©¸¥œ¸ú
as a last resort ‚¿¢÷¸Ÿ¸ „œ¸¸¡¸ ˆ½Å ³Åœ¸ Ÿ¸Ê
as is where is ¸¾¬¸¸ í¾, ¸í¸¿ í¾
ascending premium
policy
‚¸£¸½íú œÏú¢Ÿ¸¡¸Ÿ¸ œ¸¸Á¢¥¸¬¸ú
asked price ¨¸¸¿¢Ž÷¸ ˆÅúŸ¸÷¸
assembly line production ¬¸Ÿ¸›¸ºÇÅŸ¸ „÷œ¸¸™›¸
assembly line technique ÇÅ¢Ÿ¸ˆÅ ¬¸¿¡¸¸½¸›¸ ÷¸ˆÅ›¸úˆÅ
assertion of rights ‚¢š¸ˆÅ¸£ ¸÷¸¸›¸¸
assess 1. ¢›¸š¸¸Ä¢£÷¸ ˆÅ£›¸¸
2. ˆÅ£ ¢›¸š¸¸Ä¢£÷¸ ˆÅ£›¸¸
3. Ÿ¸»¥¡¸¸¿ˆÅ›¸ ˆÅ£›¸¸
assessable deposits ˆÅ£-¢›¸š¸¸Ä£µ¸ú¡¸ ¸Ÿ¸¸£¸¢©¸¡¸¸¿
assessee ¢›¸š¸¸Ä¢£÷¸ú / ˆÅ£-¢›¸š¸¸Ä¢£÷¸ú
assessing authority ¢›¸š¸¸Ä£µ¸ / ˆÅ£-¢›¸š¸¸Ä£µ¸
œÏ¸¢š¸ˆÅ¸£ú
assessing the eligibility œ¸¸°¸÷¸¸ ¢›¸š¸¸Ä£µ¸
assessment 1. ¢›¸š¸¸Ä£µ¸ 2. ˆÅ£-¢›¸š¸¸Ä£µ¸
3. Ÿ¸»¥¡¸¸¿ˆÅ›¸
assessment of working
capital requirements
ˆÅ¸¡¸Ä©¸ú¥¸ œ¸»¿¸ú ¬¸¿¤¸¿š¸ú ‚œ¸½®¸¸‚¸Ê
ˆÅ¸ ¢›¸š¸¸Ä£µ¸

17. 11
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assessment year ¢›¸š¸¸Ä£µ¸ ¨¸«¸Ä
assessor ¢›¸š¸¸Ä£ˆÅ, ˆÅ£-¢›¸š¸¸Ä£ˆÅ
asset ‚¸¦¬÷¸, œ¸¢£¬¸¿œ¸¢î¸
asset and liabilities ‚¸¦¬÷¸¡¸¸¿ / œ¸¢£¬¸¿œ¸¢î¸¡¸¸¿
‚¸¾£ ™½¡¸÷¸¸‡¿
asset backed
securitization
‚¸¦¬÷¸ / œ¸¢£¬¸¿œ¸¢î¸ ¬¸Ÿ¸¢˜¸Ä÷¸
œÏ¢÷¸ž¸»÷¸úˆÅ£µ¸
asset backed security ‚¸¦¬÷¸ / œ¸¢£¬¸¿œ¸¢î¸ ¬¸Ÿ¸¢˜¸Ä÷¸
œÏ¢÷¸ž¸»¢÷¸
asset liability
management (ALM)
‚¸¦¬÷¸ ™½¡¸÷¸¸ œÏ¤¸¿š¸›¸
asset mix ¢Ÿ¸¢ª÷¸ ‚¸¦¬÷¸ / œ¸¢£¬¸¿œ¸¢î¸
asset on lease œ¸’Ã’½ œ¸£ ™ú Š¸ƒÄ ¡¸¸ ¥¸ú Š¸ƒÄ
‚¸¦¬÷¸ / œ¸¢£¬¸¿œ¸¢î¸
asset portfolio ‚¸¦¬÷¸ / œ¸¢£¬¸¿œ¸¢î¸ ¬¸¿¢¨¸ž¸¸Š¸
asset price bubbles ‚¸¦¬÷¸ / œ¸¢£¬¸¿œ¸¢î¸ ˆÅú ˆÅúŸ¸÷¸¸Ê
Ÿ¸Ê „ûŸ›¸ / „Ž¸¥¸
asset quality ‚¸¦¬÷¸ / œ¸¢£¬¸¿œ¸¢î¸ Š¸ºµ¸¨¸î¸¸
asset reconstruction ‚¸¦¬÷¸ / œ¸¢£¬¸¿œ¸¢î¸ œ¸º›¸¢›¸ÄŸ¸¸Äµ¸
asset side operations ‚¸¦¬÷¸ / œ¸¢£¬¸¿œ¸¢î¸ ¬¸½ ¬¸¿¤¸¿¢š¸÷¸
œ¸¢£¸¸¥¸›¸
asset stripping ‚¸¦¬÷¸ / œ¸¢£¬¸¿œ¸¢î¸ ¤¸½¸›¸¸ /
¢›¸¸¸½”õ›¸¸
asset swap ‚¸¦¬÷¸ ‚™¥¸¸-¤¸™¥¸ú
asset under
management
œÏ¤¸¿š¸›¸¸š¸ú›¸ ‚¸¦¬÷¸
assets with banking
system
¤¸ÿ¢ˆ¿ÅŠ¸ œÏµ¸¸¥¸ú ˆÅú ‚¸¦¬÷¸¡¸¸¿
assignee ¬¸Ÿ¸›¸º™½¢©¸÷¸ú
assignees in bankruptcy ¢™¨¸¸¢¥¸¡¸½ ˆÅú ¬¸¿œ¸¢î¸ ˆ½Å
œÏ¤¸¿š¸ˆÅ÷¸¸Ä / ¬¸Ÿ¸›¸º™½¢©¸÷¸ú
assignment 1. ¬¸Ÿ¸›¸º™½©¸›¸
2. ¬¸¸ÿœ¸¸ Š¸¡¸¸ ˆÅ¸¡¸Ä
assignment of damages 폸¸Ä›¸¸ íˆÅ-‚¿÷¸£µ¸
assignment of debt ˆÅ¸Ä ˆÅ¸ ¬¸Ÿ¸›¸º™½©¸›¸ (¥¸½›¸™¸£
׸£¸ ÷¸ú¬¸£½ œ¸®¸ˆÅ¸£ ˆÅ¸½)
assisted concern ¬¸í¸¡¸÷¸¸-œÏ¸œ÷¸ ¬¸¿¬˜¸¸›¸ /
œÏ¢÷¸«“¸›¸
associate bank /
institution
¬¸í¡¸¸½Š¸ú ¤¸ÿˆÅ / ¬¸¿¬˜¸¸
associate member ¬¸í-¬¸™¬¡¸
associated operations ¬¸¿¤¸Ö ˆÅ¸¡¸ÄˆÅ¥¸¸œ¸
association 1. ¬¸¿‹¸ 2. ¬¸¿¬˜¸¸
assumed name ˆÅ¦¥œ¸÷¸ ›¸¸Ÿ¸
assumption 1. ŠÏíµ¸
2. š¸¸£µ¸¸
3. ˆÅ¥œ¸›¸¸
assumption of charge ˆÅ¸¡¸Äž¸¸£ ŠÏíµ¸ ˆÅ£›¸¸
assurance 1. ¤¸úŸ¸¸ 2. ‚¸æ¸¸¬¸›¸
assured 1. ¤¸úŸ¸¸ˆ¼Å÷¸
2. ‚¸©¨¸¸¢¬¸÷¸
assurer 1. ¤¸úŸ¸¸ˆÅ÷¸¸Ä
2. ‚¸©¨¸¸¬¸›¸™¸÷¸¸
astronomical rates ‚¸¬¸Ÿ¸¸›¸ Ž»÷¸½ ž¸¸¨¸
asymmetric behaviour ¢¨¸«¸Ÿ¸ ²Å‰¸, ‚¬¸Ÿ¸¢Ÿ¸÷¸ ¨¡¸¨¸í¸£ /
² ‰¸
asymmetrical price
movement
ˆÅúŸ¸÷¸¸Ê Ÿ¸Ê ¢¨¸«¸Ÿ¸ / ‚¬¸Ÿ¸¢Ÿ¸÷¸
„÷¸¸£-¸õ¸¨¸
at a discount ¤¸’Ã’½ œ¸£
at call Ÿ¸¸¿Š¸ œ¸£
at maturity œ¸¢£œ¸Æ¨¸ í¸½›¸½ œ¸£, ‚¨¸¢š¸ ˆÅú
¬¸Ÿ¸¸¦œ÷¸ œ¸£
at par ¬¸Ÿ¸Ÿ¸»¥¡¸ œ¸£
at premium ‚¢š¸Ÿ¸»¥¡¸ / œÏú¢Ÿ¸¡¸Ÿ¸ œ¸£
at random 1. ‚¢›¸¡¸÷¸ 2. ¡¸¸´¦ŽˆÅ
at sea (vessel) ¬¸Ÿ¸ºÍ ¡¸¸°¸¸ œ¸£
at sight ™©¸Ä›¸ú
at station price ¬’½©¸›¸-œ¸¡¸ô÷¸ ˆÅúŸ¸÷¸
at the money put option/
call option
¤¸¸¸¸£ ž¸¸¨¸ œ¸£ ¢¨¸ÇÅ¡¸ ¢¨¸ˆÅ¥œ¸ /
ÇÅ¡¸ ¢¨¸ˆÅ¥œ¸

18. 12
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at the nil rate of duty ©¸»›¡¸ ©¸º¥ˆÅ ™£ œ¸£
at variance with ¬¸½ ¢ž¸››¸
ATM Locator ‡’ú‡Ÿ¸ ¥¸¸½ˆ½Å’£ / ¬¸»¸ˆÅ /
‚›¨¸½«¸ˆÅ
ATM migration ‡’ú‡Ÿ¸ ¬¸º¢¨¸š¸¸ ‚œ¸›¸¸›¸¸
atomistic economy ¤¸íº¬œ¸š¸úÄ ‚˜¸Ä¨¡¸¨¸¬˜¸¸
attach 1. ˆºÅˆÄÅ ˆÅ£›¸¸
2. ¬¸¿¥¸Š›¸ ˆÅ£›¸¸
attachable asset ˆºÅˆÅúÄ-¡¸¸½Š¡¸ ‚¸¦¬÷¸ / œ¸¢£¬¸¿œ¸¢î¸
attached 1. ¬¸¿¥¸Š›¸
2. ˆºÅˆÄÅ ¢ˆÅ¡¸¸ Š¸¡¸¸
attachment of property ¬¸¿œ¸¢î¸ ˆÅú ˆºÅˆÅúÄ
attachment of salary ¨¸½÷¸›¸ ‚¢ž¸ŠÏíµ¸
attachment order ˆºÅˆÅúÄ ‚¸™½©¸
attainment of
qualification
‚íÄ÷¸¸ œÏ¸œ÷¸ ˆÅ£›¸¸
attendant risk ‚›¸º¨¸÷¸úÄ ¸¸½¢‰¸Ÿ¸
attest ‚›¸ºœÏŸ¸¸¢µ¸÷¸ ˆÅ£›¸¸
attestation ‚›¸ºœÏŸ¸¸µ¸›¸
attorney ‚’›¸úÄ, ›¡¸¸¡¸¨¸¸™ú
attributable profit 踸½÷¸¸›¡¸ ¥¸¸ž¸
attrition œ¸¥¸¸¡¸›¸
attrition rate œ¸¥¸¸¡¸›¸ ™£
auction ›¸ú¥¸¸Ÿ¸ú
auction agent ›¸ú¥¸¸Ÿ¸ú ‡¸Ê’
auction house ›¸ú¥¸¸Ÿ¸ú-‹¸£
auction sale ›¸ú¥¸¸Ÿ¸ú ¢¤¸ÇÅú
auctioneer's commission ›¸ú¥¸¸Ÿ¸ˆÅ÷¸¸Ä ˆÅ¸ ˆÅŸ¸ú©¸›¸
audit against propriety ‚¸¾¢¸÷¡¸ ¥¸½‰¸¸œ¸£ú®¸¸
audit against regularity ¢›¸¡¸¢Ÿ¸÷¸÷¸¸ ¥¸½‰¸¸œ¸£ú®¸¸
audit certificate ¥¸½‰¸¸œ¸£ú®¸¸ œÏŸ¸¸µ¸œ¸°¸
audit classification ¥¸½‰¸¸œ¸£ú®¸¸ ¨¸Š¸úĈţµ¸
audit enfacement ¥¸½‰¸¸œ¸£ú®¸¸ Ÿ¸º‰¸¸¿ˆÅ›¸
audit fees ¥¸½‰¸¸œ¸£ú®¸¸ ©¸º¥ˆÅ / ûÅú¬¸
audit instructions ¥¸½‰¸¸œ¸£ú®¸¸ ‚›¸º™½©¸
audit objections ¥¸½‰¸¸œ¸£ú®¸¸ ‚¸œ¸¢î¸¡¸¸¿
audit rating ¥¸½‰¸¸œ¸£ú®¸¸ ª½µ¸ú¢›¸š¸¸Ä£µ¸
audit team ¥¸½‰¸¸œ¸£ú®¸¸ ™¥¸
audited accounts ¥¸½‰¸¸œ¸£ú¢®¸÷¸ ¥¸½‰¸½
audited and admitted ¥¸½‰¸¸œ¸£ú¢®¸÷¸ ‡¨¸¿ ¬¨¸úˆ¼Å÷¸
audited balance sheet ¥¸½‰¸¸œ¸£ú¢®¸÷¸ ÷¸º¥¸›¸-œ¸°¸
auditor ¥¸½‰¸¸œ¸£ú®¸ˆÅ
auditor's report ¥¸½‰¸¸œ¸£ú®¸ˆÅ ˆÅú ¢£œ¸¸½’Ä
austerity measures ¢Ÿ¸÷¸¨¡¸¢¡¸÷¸¸ „œ¸¸¡¸
authentic œÏ¸Ÿ¸¸¢µ¸ˆÅ
authenticate ‚¢š¸œÏŸ¸¸¢µ¸÷¸ ˆÅ£›¸¸
authentication ‚¢š¸œÏŸ¸¸µ¸›¸
authenticity œÏ¸Ÿ¸¸¢µ¸ˆÅ÷¸¸
author of a trust ›¡¸¸¬¸ˆÅ÷¸¸Ä
authorised capital œÏ¸¢š¸ˆ¼Å÷¸ œ¸»Â¸ú
authoritative text œÏ¸¢š¸ˆ¼Å÷¸ œ¸¸“
authority 1. œÏ¸¢š¸ˆÅ¸£ú (¨¡¸¢Æ÷¸)
2. œÏ¸¢š¸ˆÅ¸£
3. œÏ¸¢š¸ˆÅ£µ¸ (¬¸¿¬˜¸¸)
authority letter œÏ¸¢š¸ˆÅ¸£ œ¸°¸
authority to draw ‚¸í£µ¸ ˆÅ¸ œÏ¸¢š¸ˆÅ¸£
authorization œÏ¸¢š¸ˆÅ¸£ ™½›¸¸
authorization date œÏ¸¢š¸ˆ¼Å÷¸ ˆÅ£›¸½ ˆÅú ÷¸¸£ú‰¸
authorize œÏ¸¢š¸ˆ¼Å÷¸ ˆÅ£›¸¸
authorized agent œÏ¸¢š¸ˆ¼Å÷¸ ‡¸Ê’
authorized dealer œÏ¸¢š¸ˆ¼Å÷¸ ¨¡¸¸œ¸¸£ú
authorized money
changer
œÏ¸¢š¸ˆ¼Å÷¸ Ÿ¸ºÍ¸-œ¸¢£¨¸÷¸ÄˆÅ

19. 13
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authorized rate œÏ¸¢š¸ˆ¼Å÷¸ ™£
authorized signature œÏ¸¢š¸ˆ¼Å÷¸ í¬÷¸¸®¸£
authorized version œÏ¸¢š¸ˆ¼Å÷¸ œ¸¸“
authorizing person œÏ¸¢š¸ˆÅ¸£ ™½›¸½¨¸¸¥¸¸
autocorrelation function ¬¨¸÷¸À ¬¸í¬¸¿¤¸¿š¸ ˆÅ¸¡¸Ä
automatic borrowing
rights
¬¨¸÷¸À „š¸¸£ ¥¸½›¸½ ˆ½Å ‚¢š¸ˆÅ¸£
automatic check off ¬¨¸÷¸À ¸¿™¸-ˆÅ’¸¾÷¸ú (¨¸½÷¸›¸ ¬¸½)
automatic invoicing ¬¨¸÷¸À ¤¸ú¸ˆÅ ¢›¸Ÿ¸¸Äµ¸
automatic refinancing
facility
¬¨¸÷¸À œ¸º›¸¢¨¸Ä÷÷¸ ¬¸º¢¨¸š¸¸
automatic reinsurance ¬¨¸÷¸À œ¸º›¸¤¸úÄŸ¸¸
automatic replenishment
system
¬¨¸÷¸À œ¸º›¸Àœ¸»¢÷¸Ä œÏµ¸¸¥¸ú
automatic route ¬¨¸¸¸¢¥¸÷¸ Ÿ¸¸Š¸Ä / ¨¡¸¨¸¬˜¸¸
automation ¬¨¸¸¸¥¸›¸
autonomous bodies ¬¨¸¸¡¸î¸ ¢›¸ˆÅ¸¡¸ / ¬¸¿¬˜¸¸
autonomous drivers of
liquidity
¸¥¸¢›¸¢š¸ ˆ½Å ¬¨¸¸¸¥¸ˆÅ
autoregressive coeffi-
cients for inflation
¬¨¸÷¸À œÏ¢÷¸Š¸¸Ÿ¸ú Ÿ¸ºÍ¸¬ûÅú¢÷¸
Š¸ºµ¸¸¿ˆÅ
auxiliary capital ¬¸í¸¡¸ˆÅ œ¸»¿¸ú
auxiliary duty ¬¸í¸¡¸ˆÅ ©¸º¥ˆÅ
auxiliary service ¬¸í¸¡¸ˆÅ ¬¸½¨¸¸
average bank rate ‚¸¾¬¸÷¸ ¤¸ÿˆÅ ™£
average cash balance ‚¸¾¬¸÷¸ ›¸ˆÅ™ú ©¸½«¸-£¸¢©¸
average clause 1. ‚¸¾¬¸÷¸ ‰¸¿”
2. ¤¸úŸ¸¸®¸¢÷¸ ‰¸¿”
average cost ‚¸¾¬¸÷¸ ¥¸¸Š¸÷¸
average daily balance ‚¸¾¬¸÷¸ ™¾¢›¸ˆÅ ©¸½«¸-£¸¢©¸
average deposits ‚¸¾¬¸÷¸ ¸Ÿ¸¸£¸¢©¸¡¸¸¿
average due date ‚¸¾¬¸÷¸ ¢›¸¡¸÷¸ ÷¸¸£ú‰¸
average holding ‚¸¾¬¸÷¸ ¸¸½÷¸
average market value ‚¸¾¬¸÷¸ ¤¸¸¸¸£ Ÿ¸»¥¡¸
average profit ‚¸¾¬¸÷¸ ¥¸¸ž¸
average propensity
to save
‚¸¾¬¸÷¸ ¤¸¸÷¸ œÏ¨¸¼¢î¸
average rate ‚¸¾¬¸÷¸ ™£
average ratio ‚¸¾¬¸÷¸ ‚›¸ºœ¸¸÷¸
average variable cost ‚¸¾¬¸÷¸ œ¸¢£¨¸÷¸úÄ ¥¸¸Š¸÷¸
averaging ‚¸¾¬¸÷¸ ¥¸¸Š¸÷¸ ˆÅŸ¸ ˆÅ£›¸¸
averaging down „“÷¸½ ©¸½¡¸£¸Ê ˆÅú ‰¸£ú™ ˆÅ£
‚¸¾¬¸÷¸ ¥¸¸Š¸÷¸ ˆÅŸ¸ ˆÅ£›¸¸
averaging in ‚¸¾¬¸÷¸ Ÿ¸»¥¡¸ œ¸£ ‰¸£ú™
averaging out ‚¸¾¬¸÷¸ Ÿ¸»¥¡¸ œ¸£ ¢¨¸ÇÅ¡¸
averaging up ¢Š¸£÷¸½ ©¸½¡¸£¸Ê ˆÅú ‰¸£ú™ ˆÅ£
‚¸¾¬¸÷¸ ¥¸¸Š¸÷¸ ƒ«’÷¸Ÿ¸ ˆÅ£›¸¸
avocation „œ¸-¨¡¸¨¸¬¸¸¡¸
avoidance of tax ˆÅ£ œ¸¢£¨¸¸Ä›¸
award 1. œ¸¿¸¸’ / ‚¢š¸¢›¸µ¸Ä¡¸
2. œ¸º£¬ˆÅ¸£
award of contract “½ˆÅ¸ ™½›¸¸
award staff ‚¨¸¸”Ä ¬’¸ûÅ / ˆÅŸ¸Ä¸¸£ú

20. 14
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baby bond ‚¥œ¸£¸¢©¸ ¤¸¸Áµ”
baby steps to tame
inflation
Ÿ¸ºÍ¸¬ûÅú¢÷¸ ¢›¸¡¸¿°¸µ¸ ˆ½Å ¢¥¸‡
„“¸‡ Š¸‡ Ž¸½’½-Ž¸½’½ ˆÅ™Ÿ¸
back door financing ‚œÏ÷¡¸®¸ ¢¨¸î¸œ¸¸½«¸µ¸
back end œ¸©¸ ¬÷¸£ú¡¸
back end load ¢¤¸ÇÅú ˆ½Å ¬¸Ÿ¸¡¸ ™½¡¸ œÏž¸¸£
back ended subsidy ‚¿¢÷¸Ÿ¸ ž¸¸Š¸ Ÿ¸Ê ™½¡¸ ¬¸í¸¡¸ˆÅú /
¬¸¦¤¬¸”ú
back fee œ¸ä¸ ©¸º¥ˆÅ
back loading of
expenditure
‚¸¤¸¿¢’÷¸ £¸¢©¸ ‚¿÷¸ Ÿ¸Ê ‰¸¸Ä
ˆÅ£›¸¸
back office ¤¸¾ˆÅ ‚¸Á¢ûŬ¸, œ¸ä¸ ˆÅ¸¡¸¸Ä¥¸¡¸
back spread ¤¸¾ˆÅ ¬œÏ½” (‚¸Áœ©¸›¸ ’ï½¢”¿Š¸ ˆÅú
‡ˆÅ £µ¸›¸ú¢÷¸)
back to back credit †µ¸ ¬¸Ÿ¸¢˜¸Ä÷¸ †µ¸
back to back letter
of credit
™º÷¸£ûŸ ¬¸¸‰¸-œ¸°¸
back up arrangements ¬¸í¸¡¸ˆÅ ¨¡¸¨¸¬˜¸¸
back up credit ¬¸Ÿ¸˜¸ÄˆÅ †µ¸
back up facility ¬¸Ÿ¸˜¸Ä›¸ ¬¸º¢¨¸š¸¸, ¤¸¾ˆÅ-‚œ¸
¬¸º¢¨¸š¸¸
back up system ¬¸Ÿ¸˜¸ÄˆÅ / ‚¸œ¸¸÷¸ œÏµ¸¸¥¸ú
back wage payments ¢œ¸Ž¥¸½ ¨¸½÷¸›¸ ˆÅ¸ ž¸ºŠ¸÷¸¸›¸
backer š¸›¸ ¥¸Š¸¸›¸½¨¸¸¥¸¸
background paper œ¸¼«“ž¸»¢Ÿ¸ œ¸°¸
backing ¬¸Ÿ¸˜¸Ä›¸, ¸Ÿ¸¸›¸÷¸
backing a bill ¢¤¸¥¸ / íº¿”ú ¬¸Ÿ¸˜¸Ä›¸
backlog 1. ¢œ¸Ž¥¸¸ ©¸½«¸ ˆÅ¸¡¸Ä
2. ›¸ ž¸£½ Š¸‡ œ¸™
back-to-back financing œ¸£¬œ¸£ Ÿ¸ºÍ¸-‚¸š¸¸¢£÷¸
¢¨¸î¸œ¸¸½«¸µ¸ (‡ˆÅ ™½©¸ ˆÅú Ÿ¸ºÍ¸
Ÿ¸Ê ¢¥¸‡ Š¸‡ †µ¸ ˆ½Å ‚¸š¸¸£
œ¸£ ™»¬¸£½ ™½©¸ Ÿ¸Ê „¬¸ˆÅú Ÿ¸ºÍ¸ Ÿ¸Ê
¢¥¸¡¸¸ Š¸¡¸¸ †µ¸)
back-to-back loan †µ¸ ¬¸Ÿ¸¢˜¸Ä÷¸ †µ¸
backward and forward
linkage
„÷œ¸¸™›¸-œ¸»¨¸Ä ‚¸¾£ „÷œ¸¸™›¸¸½î¸£
¬¸í¤¸Ö÷¸¸
backward areas ¢œ¸Ž”õ½ ®¸½°¸
backward balancing ¢¨¸Ÿ¸º‰¸ú ¬¸¿÷¸º¥¸›¸
backward classes ¢œ¸Ž”õ½ ¨¸Š¸Ä
backwardation Ÿ¸¿™ú ¤¸™¥¸¸
backwash effect œÏ¢÷¸¢®¸¦œ÷¸ œÏž¸¸¨¸ / ¢›¸ˆÅ’¨¸÷¸úÄ
®¸½°¸¸Ê œ¸£ œÏ¢÷¸ˆ»Å¥¸ œÏž¸¸¨¸
bad and doubtful debts ‚©¸¸½š¡¸ ‚¸¾£ ¬¸¿¢™Šš¸ ˆÅ¸Ä
bad climate allowance œÏ¢÷¸ˆ»Å¥¸ ¸¥¸¨¸¸¡¸º ž¸î¸¸
bad coin ‰¸¸½’¸ ¢¬¸ÆˆÅ¸
bad credit ‰¸£¸¤¸ ¬¸¸‰¸
bad debt ‚©¸¸½š¡¸ / ”»¤¸¿÷¸ ˆÅ¸Ä
bad debts recovered
accounts
¨¸¬¸»¥¸½ Š¸‡ ‚©¸¸½š¡¸ ˆÅ¸Ä ‰¸¸÷¸½
bad debts reserve
account
‚©¸¸½š¡¸ ˆÅ¸Ä ‚¸£¢®¸÷¸ ¢›¸¢š¸
‰¸¸÷¸¸
bad delivery ™¸½«¸¡¸ºÆ÷¸ ©¸½¡¸£¸Ê ˆÅú ¬¸ºœ¸º™ÄŠ¸ú
bad lending scenario ‚©¸¸½š¡¸ †µ¸ œ¸¢£´©¡¸
bad money ¢›¸ˆ¼Å«’ Ÿ¸ºÍ¸
bad paper ‚¨¸£ œÏ¢÷¸ž¸»¢÷¸
bad title ™¸½«¸œ¸»µ¸Ä ¬¨¸÷¨¸¸¢š¸ˆÅ¸£
bail ¸Ÿ¸¸›¸÷¸
bail bond ¸Ÿ¸¸›¸÷¸œ¸°¸, ¸Ÿ¸¸›¸÷¸ ¤¸¸Áµ”,
¸Ÿ¸¸›¸÷¸›¸¸Ÿ¸¸
bail in „¤¸£›¸¸
bail out „¤¸¸£›¸¸
bailee ‚Ÿ¸¸›¸÷¸™¸£
bailee's lien ‚Ÿ¸¸›¸÷¸™¸£ ˆÅ¸ š¸¸£µ¸¸¢š¸ˆÅ¸£
bailment ‚Ÿ¸¸›¸÷¸ / š¸£¸½í£ £‰¸›¸¸,
„œ¸¢›¸š¸¸›¸
bailor ‚Ÿ¸¸›¸÷¸ £‰¸›¸½¨¸¸¥¸¸
balance 1. ©¸½«¸ / ¤¸¸ˆÅú 2. ¬¸¿÷¸º¥¸›¸
balance due ¤¸ˆÅ¸¡¸¸ £ˆÅŸ¸, ™½¡¸ ©¸½«¸£¸¢©¸
balance of loss í¸¢›¸ ©¸½«¸
balance an account ¥¸½‰¸¸ ¬¸¿÷¸º¢¥¸÷¸ ˆÅ£›¸¸, ¥¸½‰¸½
ˆÅ¸ ¢Ÿ¸¥¸¸›¸ ˆÅ£›¸¸
balance at credit ¸Ÿ¸¸ ©¸½«¸
B

21. 15
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balance book ©¸½«¸ ¤¸íú, ÷¸º¥¸›¸ ¤¸íú
balance confirmation
certificate
¸Ÿ¸¸£¸¢©¸ œ¸º«’úˆÅ£µ¸ œÏŸ¸¸µ¸œ¸°¸
balance held abroad ¢¨¸™½©¸¸Ê Ÿ¸Ê š¸¸¢£÷¸ £¸¢©¸ / £ˆÅŸ¸
balance in hand ©¸½«¸ £¸¢©¸, í¸˜¸ Ÿ¸Ê ›¸ˆÅ™ú
balance of payment ž¸ºŠ¸÷¸¸›¸ ¬¸¿÷¸º¥¸›¸
balance of profit ¥¸¸ž¸ ©¸½«¸
balance of trade ¨¡¸¸œ¸¸£ ¬¸¿÷¸º¥¸›¸
balance sheet ÷¸º¥¸›¸ œ¸°¸
balance sheet items ÷¸º¥¸›¸ œ¸°¸ ˆÅú Ÿ¸™Ê
balance to the credit ¸Ÿ¸¸ £ˆÅŸ¸ / £¸¢©¸, ¸Ÿ¸¸ ©¸½«¸
balance with banks
outside India
ž¸¸£÷¸ ˆ½Å ¤¸¸í£ ¤¸ÿˆÅ¸Ê Ÿ¸Ê
¸Ÿ¸¸£¸¢©¸¡¸¸¿
balanced budget ¬¸¿÷¸º¢¥¸÷¸ ¤¸¸’
balanced growth ¬¸¿÷¸º¢¥¸÷¸ ¬¸¿¨¸¼¢Ö
balancing ¬¸Ÿ¸÷¸º¥¸›¸ ˆÅ£›¸¸, ¢Ÿ¸¥¸¸›¸ ˆÅ£›¸¸
balancing and
reconciliation
¬¸Ÿ¸÷¸º¥¸›¸ ‚¸¾£ ¬¸Ÿ¸¸š¸¸›¸ ˆÅ£›¸¸
balancing factor ¬¸¿÷¸º¥¸›¸ˆÅ¸£ú ÷¸÷¨¸ / ˆÅ¸£ˆÅ
balancing of books ¤¸¢í¡¸¸Ê ˆÅ¸ ¢Ÿ¸¥¸¸›¸
ball park estimate ‚›¸¿¢÷¸Ÿ¸ ¡¸¸ ‚›¸ºŸ¸¸¢›¸÷¸ ‚¸¿ˆÅ”õ½
balloon loan ‚¿¢÷¸Ÿ¸ ¤¸”õú ¢ˆÅ¬÷¸ ¨¸¸¥¸¸ †µ¸,
¤¸¥¸»›¸ †µ¸
balloon maturity ‡ˆÅ ¬¸¸˜¸ ¤¸”õú ¬¸¿‰¡¸¸ Ÿ¸Ê ¤¸¸Áµ”¸Ê
ˆÅú œ¸¢£œ¸Æ¨¸÷¸¸
balloon mortgage ‚¿¢÷¸Ÿ¸ ‡ˆÅŸ¸º©÷¸ ž¸ºŠ¸÷¸¸›¸
¤¸¿š¸ˆÅ, ¤¸¥¸»›¸ ¤¸¿š¸ˆÅ
balloon payment ‡ˆÅŸ¸º©÷¸ ¤¸”õ¸ ‚¿¢÷¸Ÿ¸ ž¸ºŠ¸÷¸¸›¸
ballooning growth ‚÷¡¸¢š¸ˆÅ ¨¸¼¢Ö / ¬¸¿¨¸¼¢Ö
ballooning installment ¤¸õ÷¸ú ¢ˆÅ¬÷¸
ban œ¸¸¤¸¿™ú ¥¸Š¸¸›¸¸
bancassurance ¤¸ÿˆÅ-¤¸úŸ¸¸
bancor ¤¸ÿˆÅ¸Á£ (‡ˆÅ ˆÅ¦¥œ¸÷¸
‚¢š¸£¸«’ïú¡¸ Ÿ¸ºÍ¸)
band of waiver Ž»’-¬¸úŸ¸¸ / Ÿ¸¸°¸¸
banding ›¸¸½’¸Ê ˆÅ¸½ œ¸’Ã’ú ¬¸½ ¤¸¸Âš¸›¸¸
bandwagon effect ‚¿š¸¸›¸ºˆÅ£µ¸ œÏž¸¸¨¸
bank paper ¤¸ÿˆÅ íº¿”ú
bank acceptance ¤¸ÿˆÅ ¬¸ˆÅ¸£
bank accommodation 1. ¤¸ÿˆÅ ¢›¸ž¸¸¨¸
2. ¤¸ÿˆÅ ‚¸¨¸¸¬¸
bank account 1. ¤¸ÿˆÅ ¥¸½‰¸¸ 2. ¤¸ÿˆÅ ‰¸¸÷¸¸
bank advance ¤¸ÿˆÅ ‚¢ŠÏŸ¸
bank authorized to deal
in foreign exchange
¢¨¸™½©¸ú Ÿ¸ºÍ¸-¥¸½›¸™½›¸ ˆ½Å ¢¥¸‡
œÏ¸¢š¸ˆ¼Å÷¸ ¤¸ÿˆÅ
bank bill ¤¸ÿˆÅ ¢¤¸¥¸ / íº¿”ú
bank bills receivable
account
œÏ¸œ¡¸ ¤¸ÿˆÅ ¢¤¸¥¸ ¥¸½‰¸¸
bank borrowings ¤¸ÿˆÅ „š¸¸£
bank call (money) rate ¤¸ÿˆÅ Ÿ¸¸¿Š¸ (Ÿ¸ºÍ¸) ™£
bank cash ¤¸ÿˆÅ ›¸ˆÅ™ú / £¸½ˆÅ”õ
bank charges ¤¸ÿˆÅ œÏž¸¸£
bank commission ¤¸ÿˆÅ ˆÅŸ¸ú©¸›¸
bank compensation
bonds
¤¸ÿˆÅ Ÿ¸º‚¸¨¸¸¸ / œÏ¢÷¸ˆÅ£ ¤¸¸Áµ”
bank credit 1. ¤¸ÿˆÅ ¸Ÿ¸¸
2. ¤¸ÿˆÅ †µ¸
bank credit creation ¤¸ÿˆÅ †µ¸ ¬¸¸Ä›¸/ ¢›¸Ÿ¸¸Äµ¸
bank currency ¤¸ÿˆÅ Ÿ¸ºÍ¸ / ˆÅ£Ê¬¸ú
bank debit ¤¸ÿˆÅ ›¸¸Ÿ¸½
bank discount ¤¸ÿˆÅ ¤¸’Ã’¸
bank draft ¤¸ÿˆÅ ”ï¸É’
bank endorsement ¤¸ÿˆÅ œ¸¼«“¸¿ˆÅ›¸
bank finance ¤¸ÿˆÅ ¢¨¸î¸
bank guarantee ¤¸ÿˆÅ Š¸¸£¿’ú
bank guard ¤¸ÿˆÅ Š¸¸”Ä
bank holiday ¤¸ÿˆÅ ‚¨¸ˆÅ¸©¸
bank hours ¤¸ÿˆÅ ˆÅ¸¡¸Ä-¬¸Ÿ¸¡¸
bank investment
account
¤¸ÿˆÅ ¢›¸¨¸½©¸ ‰¸¸÷¸¸
bank merger ¤¸ÿˆÅ ¢¨¸¥¸¡¸›¸
bank money ¤¸ÿˆÅ š¸›¸

22. 16
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bank nationalization ¤¸ÿˆÅ £¸«’ïú¡¸ˆÅ£µ¸
bank note ¤¸ÿˆÅ ›¸¸½’
bank obligation ¤¸ÿˆÅ ™¸¢¡¸÷¨¸
bank of acceptance ¬¨¸úˆÅ÷¸¸Ä ¤¸ÿˆÅ
bank of issue ¸¸£úˆÅ÷¸¸Ä ¤¸ÿˆÅ
bank of standing œÏ¢÷¸¦«“÷¸ ¤¸ÿˆÅ
bank overdraft ¤¸ÿˆÅ ‚¸½¨¸£”ï¸É’
bank pass book ¤¸ÿˆÅ œ¸¸¬¸¤¸ºˆÅ
bank payments ¤¸ÿˆÅ ž¸ºŠ¸÷¸¸›¸
bank post remittance ¤¸ÿˆÅ ”¸ˆÅ-¢¨¸œÏ½«¸µ¸
bank premises ¤¸ÿˆÅ œ¸¢£¬¸£
bank rate ¤¸ÿˆÅ ™£
bank rate policy ¤¸ÿˆÅ ™£ ›¸ú¢÷¸
bank receipt ¤¸ÿˆÅ £¬¸ú™, ¤¸ÿˆÅ œ¸¸¨¸÷¸ú
bank receipts ¤¸ÿˆÅ œÏ¸¦œ÷¸¡¸¸¿
bank reconciliation
statements
¤¸ÿˆÅ ¬¸Ÿ¸¸š¸¸›¸ ¢¨¸¨¸£µ¸
bank reference ¤¸ÿˆÅ ¬¸¿™ž¸Ä
bank reserve ¤¸ÿˆÅ ‚¸£¢®¸÷¸ ¢›¸¢š¸
bank return ¤¸ÿˆÅ ¢¨¸¨¸£µ¸ú
bank run ¤¸ÿˆÅ ¬¸½ ‚¸í£µ¸ ˆ½Å ¢¥¸‡ ž¸Š¸™”õ,
¤¸ÿˆÅ ¬¸½ ¸Ÿ¸¸£¸¢©¸ ¨¸¸œ¸¬¸ ¥¸½›¸½ ˆ½Å
¢¥¸‡ ž¸Š¸™”õ
bank scroll ¤¸ÿˆÅ ¬ÇŸÁ¥¸
bank subsidiary model ¤¸ÿˆÅ ¬¸Ÿ¸›¸º«¸¿Š¸ú-¬¸¿¬˜¸¸ Ÿ¸¸Á”¥¸,
¤¸ÿˆÅ ¬¸í¸¡¸ˆÅ-¬¸¿¬˜¸¸ Ÿ¸¸Á”¥¸
bank to bank ¤¸ÿˆÅ ¬¸½ ¤¸ÿˆÅ
bank treasury ¤¸ÿˆÅ ‰¸{¸¸›¸¸
bank under liquidation œ¸¢£¬¸Ÿ¸¸œ¸›¸¸š¸ú›¸ ¤¸ÿˆÅ
bankable bill ¤¸ÿˆÅ¡¸¸½Š¡¸ ¢¤¸¥¸ / íº¿”ú
bankable components ¤¸ÿˆÅ¡¸¸½Š¡¸ ‹¸’ˆÅ
banked centre ¤¸ÿˆÅ-¬¸º¢¨¸š¸¸¡¸ºÆ÷¸ ˆÊÅÍ
banker ¤¸ÿˆÅ£
banker's acceptance ¤¸ÿˆÅ£ ˆÅú ¬¨¸úˆ¼Å¢÷¸
banker's advance ¤¸ÿˆÅ£ ‚¢ŠÏŸ¸
banker's bank ¤¸ÿˆÅ¸Ê ˆÅ¸ ¤¸ÿˆÅ
banker's lien ¤¸ÿˆÅ£ ˆÅ¸ š¸¸£µ¸¸¢š¸ˆÅ¸£ /
œ¸º›¸ŠÏÄíµ¸¸¢š¸ˆÅ¸£
banker's mortgage ¤¸ÿˆÅ£ ˆÅ¸ ¤¸¿š¸ˆÅ
banker's order ¤¸ÿˆÅ£ ˆÅ¸ ‚¸™½©¸
banker's pay order ¤¸ÿˆÅ£ ˆÅ¸ ž¸ºŠ¸÷¸¸›¸ ‚¸™½©¸
banker's payment ¤¸ÿˆÅ£ ˆÅú ‚™¸¡¸Š¸ú / ž¸ºŠ¸÷¸¸›¸
banker's precautions ¤¸ÿˆÅ£ ˆÅú œ¸»¨¸Ä-¬¸¸¨¸š¸¸¢›¸¡¸¸¿ /
œ¸»¨¸¸Ä¨¸š¸¸¢›¸¡¸¸¿
banker's security ¤¸ÿˆÅ£ ˆÅú ¸Ÿ¸¸›¸÷¸
banking ¤¸ÿ¢ˆ¿ÅŠ¸ / ¤¸ÿˆÅ ¨¡¸¨¸¬¸¸¡¸
banking operation ¤¸ÿ¢ˆ¿ÅŠ¸ ˆÅ¸¡¸Ä, ¤¸ÿ¢ˆ¿ÅŠ¸ œ¸¢£¸¸¥¸›¸
banking account ¤¸ÿˆÅ ‰¸¸÷¸¸
banking affiliates ¬¸¿¤¸Ö ¤¸ÿ¢ˆ¿ÅŠ¸ ¬¸¿¬˜¸¸‡¿
banking and treasury
arrangement
¤¸ÿ¢ˆ¿ÅŠ¸ ‚¸¾£ ‰¸¸¸›¸¸ ¨¡¸¨¸¬˜¸¸
banking capital ¤¸ÿ¢ˆ¿ÅŠ¸ œ¸»¿¸ú
banking channel ¤¸ÿ¢ˆ¿ÅŠ¸ Ÿ¸¸š¡¸Ÿ¸
banking circle ¤¸ÿ¢ˆ¿ÅŠ¸ ®¸½°¸
banking company ¤¸ÿ¢ˆ¿ÅŠ¸ ˆ¿Åœ¸›¸ú
banking coverage ¤¸ÿ¢ˆ¿ÅŠ¸-¬¸º¢¨¸š¸¸¡¸ºÆ÷¸ ®¸½°¸
banking crisis ¤¸ÿ¢ˆ¿ÅŠ¸ ¬¸¿ˆÅ’
banking debts ¤¸ÿˆÅ ˆÅ¸Ä
banking development ¤¸ÿ¢ˆ¿ÅŠ¸ ¢¨¸ˆÅ¸¬¸
banking facilities ¤¸ÿ¢ˆ¿ÅŠ¸ ¬¸º¢¨¸š¸¸‡¿
banking fund ¤¸ÿ¢ˆ¿ÅŠ¸ ¢›¸¢š¸
banking habit ¤¸ÿ¢ˆ¿ÅŠ¸ ˆÅú ‚¸™÷¸
banking hours ¤¸ÿ¢ˆ¿ÅŠ¸ ˆÅ¸£¸½¤¸¸£-¬¸Ÿ¸¡¸
banking institution ¤¸ÿ¢ˆ¿ÅŠ¸ ¬¸¿¬˜¸¸
banking laws ¤¸ÿ¢ˆ¿ÅŠ¸ ¢¨¸¢š¸
banking laws
amendment bill
¤¸ÿ¢ˆ¿ÅŠ¸ ¢¨¸¢š¸ ¬¸¿©¸¸½š¸›¸ ¢¨¸š¸½¡¸ˆÅ
banking legislation ¤¸ÿ¢ˆ¿ÅŠ¸ ¢¨¸š¸¸›¸
banking operations and
development
¤¸ÿ¢ˆ¿ÅŠ¸ œ¸¢£¸¸¥¸›¸ ‚¸¾£ ¢¨¸ˆÅ¸¬¸

23. 17
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banking penetration ¤¸ÿ¢ˆ¿ÅŠ¸ ˆÅú œ¸íº¿¸ / œ¸¾“
banking policy ¤¸ÿ¢ˆ¿ÅŠ¸ ›¸ú¢÷¸
banking procedure ¤¸ÿ¢ˆ¿ÅŠ¸ ¢ÇÅ¡¸¸¢¨¸¢š¸
banking regulation ¤¸ÿ¢ˆ¿ÅŠ¸ ¢¨¸¢›¸¡¸Ÿ¸›¸
banking sector ¤¸ÿ¢ˆ¿ÅŠ¸ ®¸½°¸
banking stability index ¤¸ÿ¢ˆ¿ÅŠ¸ ¦¬˜¸£÷¸¸ ¬¸»¸ˆÅ¸¿ˆÅ
banking statistics ¤¸ÿ¢ˆ¿ÅŠ¸ ¬¸¸¿¦‰¡¸ˆÅú
banking system ¤¸ÿ¢ˆ¿ÅŠ¸ œÏµ¸¸¥¸ú
banking transactions ¤¸ÿ¢ˆ¿ÅŠ¸ ¥¸½›¸™½›¸
banking watchdog ¤¸ÿ¢ˆ¿ÅŠ¸ ¢í÷¸-œÏí£ú
bankrupt ¢™¨¸¸¢¥¸¡¸¸
bankruptcy ¢™¨¸¸¥¸¸, ¢™¨¸¸¢¥¸¡¸¸œ¸›¸
bank's cash scroll ¤¸ÿˆÅ ˆÅú £¸½ˆÅ”õ-¬¸»¸ú
bank's deposit account ¤¸ÿˆÅ ¸Ÿ¸¸ ‰¸¸÷¸¸
bank's duty of secrecy ¤¸ÿˆÅ ˆÅ¸ Š¸¸½œ¸›¸ú¡¸÷¸¸ ˆÅ÷¸Ä¨¡¸
banks in the private
sector
¢›¸¸ú ®¸½°¸ ˆ½Å ¤¸ÿˆÅ
bank's investment
floating account
¤¸ÿˆÅ ¢›¸¨¸½©¸ ¸¥¸ / ‚¬˜¸¸¡¸ú
‰¸¸÷¸¸
bank's investment
permanent account
¤¸ÿˆÅ ¢›¸¨¸½©¸ ¬˜¸¸¡¸ú ‰¸¸÷¸¸
bank's lien ¤¸ÿˆÅ ˆÅ¸ œ¸º›¸ŠÏÄíµ¸¸¢š¸ˆÅ¸£ /
š¸¸£µ¸¸¢š¸ˆÅ¸£
bank's net foreign
exchange assets
¤¸ÿˆÅ ˆÅú ¢›¸¨¸¥¸ ¢¨¸™½©¸ú Ÿ¸ºÍ¸
‚¸¦¬÷¸¡¸¸¿ / œ¸¢£¬¸¿œ¸¢î¸¡¸¸¿
bank's obligation ¤¸ÿˆÅ ™¸¢¡¸÷¨¸
bank's shares ¤¸ÿˆÅ ˆ½Å ©¸½¡¸£
bar ¨¸¢¸Ä÷¸ ˆÅ£›¸¸
bare act ‚¢š¸¢›¸¡¸Ÿ¸ ˆÅ¸ Ÿ¸»¥¸ œ¸¸“
bare facilities ›¡¸»›¸÷¸Ÿ¸ ¬¸º¢¨¸š¸¸‡¿
bargain ¬¸¸¾™¸
bargain hunter ¥¸¸ž¸ˆÅ£ ¬¸¸¾™¸Š¸£
bargain hunting ¥¸¸ž¸ˆÅ£ ¬¸¸¾™½¤¸¸¸ú
bargain price ˆÅŸ¸ ˆÅúŸ¸÷¸
bargain rate ¢£¡¸¸¡¸÷¸ú ™£
bargain sale ¬¸¬÷¸ú ¢¤¸ÇÅú
bargaining position ¬¸¸¾™½¤¸¸¸ú ˆÅú ¦¬˜¸¢÷¸
bargaining power ¬¸¸¾™½¤¸¸¸ú ˆÅú ©¸¢Æ÷¸
bargaining right ¬¸¸¾™½¤¸¸¸ú ˆÅ¸ ‚¢š¸ˆÅ¸£
barmuda option ¤¸£Ÿ¸»”¸ ¢¨¸ˆÅ¥œ¸, ¥¸‹¸º-Ÿ¸¸Š¸úÄ¡¸
¢¨¸ˆÅ¥œ¸
barometer stock ¬¸¿ˆ½Å÷¸ˆÅ / œÏ÷¸úˆÅ ¬’¸ÁˆÅ
barred by time ¬¸Ÿ¸¡¸-¤¸¸¢š¸÷¸
barrier option ‚¨¸£¸½š¸ˆÅ ¢¨¸ˆÅ¥œ¸
barter 1. ¨¸¬÷¸º-¢¨¸¢›¸Ÿ¸¡¸
2. ¨¸¬÷¸º-¢¨¸¢›¸Ÿ¸¡¸ ˆÅ£›¸¸
barter economy ¨¸¬÷¸º-¢¨¸¢›¸Ÿ¸¡¸ ‚˜¸Ä¨¡¸¨¸¬˜¸¸
barter system ¨¸¬÷¸º-¢¨¸¢›¸Ÿ¸¡¸ œÏµ¸¸¥¸ú
barter trade agreement ¨¸¬÷¸º-¢¨¸¢›¸Ÿ¸¡¸ ¨¡¸¸œ¸¸£ ˆÅ£¸£
base bullion ‰¸¸½’ú / íú›¸ š¸¸÷¸º
base coin ‰¸¸½’¸ ¢¬¸ÆˆÅ¸
base data ‚¸š¸¸£ž¸»÷¸ ‚¸¿ˆÅ”õ½
base effect ‚¸š¸¸£ž¸»÷¸ œÏž¸¸¨¸
base level society ‚¸š¸¸£ ¬÷¸£ ˆÅú ¬¸¸½¬¸¸ƒ’ú
base office ‚¸š¸¸£ ˆÅ¸¡¸¸Ä¥¸¡¸
base period ‚¸š¸¸£ ‚¨¸¢š¸
base rate ‚¸š¸¸£ ™£
base stock method Ÿ¸»¥¸ ¬’¸ÁˆÅ œ¸Ö¢÷¸
base surplus Ÿ¸»¥¸ ‚¢š¸©¸½«¸
base year ‚¸š¸¸£ ¨¸«¸Ä
basel norms ¤¸¸¬¸½¥¸ Ÿ¸¸›¸ˆÅ
basic cost Ÿ¸»¥¸ ¥¸¸Š¸÷¸
basic goods industries Ÿ¸»¥¸ ¨¸¬÷¸º „Ô¸¸½Š¸
basic necessities ¤¸º¢›¸¡¸¸™ú ‚¸¨¸©¡¸ˆÅ÷¸¸‡¿
basic point rate ‚¸š¸¸£ ¢¤¸¿™º ™£
basic statistical returns Ÿ¸»¥¸ ¬¸¸¿¦‰¡¸ˆÅú¡¸ ¢¨¸¨¸£¢µ¸¡¸¸¿
basic tariff Ÿ¸»¥¸/ ‚¸š¸¸¢£ˆÅ œÏ©¸º¥ˆÅ-
¬¸»¸ú/’¾¢£ûÅ
basic value ‚¸š¸¸£ Ÿ¸»¥¡¸
basic yield ‚¸š¸¸£ œÏ¢÷¸ûÅ¥¸
basis of estimate œÏ¸ÆˆÅ¥¸›¸ ‚¸š¸¸£

24. 18
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basis of exchange ¢¨¸¢›¸Ÿ¸¡¸ ˆÅ¸ ‚¸š¸¸£
basis point ‚¸š¸¸£ ‚¿ˆÅ
(‚˜¸¸Ä÷¸ 1/100 ‚¿ˆÅ)
basket buying ‡ˆÅŸ¸º©÷¸ ‰¸£ú™™¸£ú
basket of currencies ¢¨¸¢¨¸š¸ Ÿ¸ºÍ¸ ¬¸Ÿ¸»í
basket of products ¢¨¸¢¨¸š¸ „÷œ¸¸™ ¬¸Ÿ¸»í
basket option ¤¸¸¬ˆ½Å’ ‚¸Áœ©¸›¸, ‚¸¦¬÷¸-¬¸Ÿ¸»í
¢¨¸ˆÅ¥œ¸
basket system of
valuation
Ÿ¸»¥¡¸¢›¸š¸¸Ä£µ¸ ˆÅú ¢¨¸¢¨¸š¸
Ÿ¸ºÍ¸ ¬¸Ÿ¸»í œÏµ¸¸¥¸ú
batch costing ‰¸½œ¸ ¥¸¸Š¸÷¸-¢›¸š¸¸Ä£µ¸
batch processing ¤¸¾¸ œÏ¬¸¿¬ˆÅ£µ¸
batch total ¬¸Ÿ¸»í ¡¸¸½Š¸
bazaar bill rate ¤¸¸¸¸£ ¢¤¸¥¸ / íº¿”ú ™£
bear Ÿ¸¿™¢”õ¡¸¸
bear cartel Ÿ¸¿™¢”õö¡¸¸ ¬¸Ÿ¸»í
bear hug offer „™¸£ ‰¸£ú™ œÏ¬÷¸¸¨¸, …¿¸½ ž¸¸¨¸
œ¸£ ‰¸£ú™ ˆÅ¸ œÏ¬÷¸¸¨¸
bear raid Ÿ¸¿™¢”õö¡¸¸½¿ ׸£¸ ¤¸¸¸¸£ ž¸¸¨¸
¢Š¸£¸¡¸¸ ¸¸›¸¸
bear trap Ÿ¸¿™¢”õ¡¸¸ ¸¸¥¸
bearer ¨¸¸íˆÅ
bearer bond ¨¸¸íˆÅ ¤¸¸Áµ”
bearer cheque ¨¸¸íˆÅ ¸½ˆÅ
bearer security š¸¸£ˆÅ œÏ¢÷¸ž¸»¢÷¸
bearish sentiment Ÿ¸¿™ú ˆÅ¸ ²Å‰¸
bearish spell Ÿ¸¿™ú ˆÅ¸ ™¸¾£
beat the gun ¥¸¸ž¸ˆÅ¸£ú ž¸¸¨¸ œ¸£ ‚¢ŠÏŸ¸ ¬¸¸¾™¸
beekeeping Ÿ¸š¸ºŸ¸Æ‰¸ú œ¸¸¥¸›¸
behaviour of price ˆÅúŸ¸÷¸ ˆÅú œÏ¨¸¼¢î¸
behavioural finance ¨¡¸¨¸í¸£Š¸÷¸ ¢¨¸î¸
belief in good faith ¬¸™Ãž¸¸¨¸›¸¸ ¬¸½, ¢›¸«“¸œ¸»¨¸ÄˆÅ
bellwether stock ‚ŠÏµ¸ú ¬’¸ÁˆÅ
below average ‚¸¾¬¸÷¸ ¬¸½ ˆÅŸ¸
below par value ‚¨¸Ÿ¸»¥¡¸ œ¸£
below poverty line Š¸£ú¤¸ú £½‰¸¸ ¬¸½ ›¸ú¸½
below the line provision ¥¸¸ž¸ ¢›¸ˆÅ¸¥¸›¸½ ˆ½Å ¤¸¸™ œÏ¸¨¸š¸¸›¸
benami land holdings ¤¸½›¸¸Ÿ¸ú ¸¸½÷¸
benami loan ¤¸½›¸¸Ÿ¸ú †µ¸
benchmark ¤¸Ê¸Ÿ¸¸ˆÄÅ, ‚¸š¸¸£, ¢›¸™½Ä©¸ ¢¸íÛ¸,
›¡¸»›¸÷¸Ÿ¸ Ÿ¸¸›¸™¿”
benchmark rate ‚¸š¸¸£ ™£, ¤¸Ê¸Ÿ¸¸ˆÄÅ ™£
beneficial effect ¥¸¸ž¸ˆÅ¸£ú œÏž¸¸¨¸
beneficial interest ¥¸¸ž¸ˆÅ¸£ú ¢í÷¸
beneficial public
expenditure
¢í÷¸ˆÅ£ ¬¸£ˆÅ¸£ú ¨¡¸¡¸
beneficial rate ¢í÷¸ˆÅ¸£ú ™£
beneficiary ¢í÷¸¸¢š¸ˆÅ¸£ú, ¥¸¸ž¸¸¦›¨¸÷¸
í¸½›¸½¨¸¸¥¸½, ¥¸¸ž¸¸˜¸úÄ
beneficiary owner ¢í÷¸¸¢š¸ˆÅ¸£ú ¬¨¸¸Ÿ¸ú
benefit as of rights ‚¢š¸ˆÅ¸£¬¨¸³Åœ¸ ¥¸¸ž¸
benefit of doubt ¬¸¿™½í ˆÅ¸ ¥¸¸ž¸
benefit theory of taxation ¢í÷¸¸›¸º¬¸¸£ ˆÅ£¸š¸¸›¸ ˆÅ¸ ¢¬¸Ö¸¿÷¸
benevolent fund ¢í÷¸ˆÅ¸£ú ¢›¸¢š¸
bequest ¨¸¬¸ú¡¸÷¸
berth rate ˆÅ¸Š¸¸½Ä ™£
berthage Š¸¸½™ú ©¸º¥ˆÅ
best practices ¬¸¨¸Äª½«“ œÏ˜¸¸‡¿
best price obtainable ‚¢š¸ˆÅ÷¸Ÿ¸ œÏ¸œ¡¸ ˆÅúŸ¸÷¸
bet ¤¸¸¸ú, ©¸÷¸Ä
betterment levy ¬¸ºš¸¸£ ¥¸½¨¸ú, ¬¸ºš¸¸£ „Š¸¸íú/
„™ÃŠÏíµ¸
betting tax ¤¸¸¸ú-ˆÅ£
bid 1. ¤¸¸½¥¸ú 2. ¤¸¸½¥¸ú ¥¸Š¸¸›¸¸ / ™½›¸¸
bid and offer price ¤¸¸½¥¸ú ‡¨¸¿ œÏ¬÷¸¸¢¨¸÷¸ / œ¸½©¸ˆÅ©¸
ˆÅúŸ¸÷¸
bid bond guarantee ¤¸¸½¥¸ú ¤¸¸Áµ” Š¸¸£¿’ú
bid offer spread ¤¸¸½¥¸ú ‡¨¸¿ œÏ¬÷¸¸¢¨¸÷¸ / œ¸½©¸ˆÅ©¸
™£ ˆÅ¸ ™¸¡¸£¸

25. 19
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bid price ¤¸¸½¥¸ú ˆÅú ˆÅúŸ¸÷¸
bid-ask spread ¤¸¸½¥¸ú-œÏ¬÷¸¸¢¨¸÷¸ ™£ ˆÅ¸ ™¸¡¸£¸
bidder ¤¸¸½¥¸ú ¥¸Š¸¸›¸½¨¸¸¥¸¸
bidding ¤¸¸½¥¸ú ¥¸Š¸¸›¸¸
bid-to-cover ratio œÏ¸œ÷¸-¬¨¸úˆ¼Å÷¸ ¤¸¸½¥¸ú ‚›¸ºœ¸¸÷¸,
¤¸¸½¥¸ú-£®¸¸ ‚›¸ºœ¸¸÷¸
biennial ¢×¨¸¸¢«¸ÄˆÅ
big board ¢¤¸Š¸ ¤¸¸½”Ä (›¡¸»¡¸¸ˆÄÅ ©¸½¡¸£
¤¸¸¸¸£ ˆÅ¸ „œ¸›¸¸Ÿ¸)
big figure (¢¨¸™½©¸ú Ÿ¸ºÍ¸ ¡¸¸ Ÿ¸ºÍ¸ ¤¸¸{¸¸£ Ÿ¸Ê
„Ö¼÷¸) œ¸»µ¸Ä ”¸Á¥¸£ ž¸¸¨¸
big money 1. ¡¸¸™¸ ¥¸¸ž¸ 2. ž¸¸£ú £¸¢©¸
big ticket deposits ¢¨¸©¸¸¥¸ ¸Ÿ¸¸£¸¢©¸¡¸¸¿
big ticket item ˆÅúŸ¸÷¸ú ¨¸¬÷¸º
big ticket line ˆÅúŸ¸÷¸ú ¨¸¬÷¸º ¨¡¸¨¸¬¸¸¡¸
bilateral account ¢×œ¸®¸ú¡¸ ‰¸¸÷¸¸
bilateral account countries ¢×œ¸®¸ú¡¸ ‰¸¸÷¸½ ¨¸¸¥¸½ ™½©¸
bilateral agreement ¢×œ¸®¸ú¡¸ ˆÅ£¸£ / ¬¸Ÿ¸¸¸¾÷¸¸
bilateral balancing ¢×œ¸®¸ú¡¸ ¬¸¿÷¸º¥¸›¸
bilateral donors ¢×œ¸®¸ú¡¸ ‰¸¸÷¸¸-¬¸Ÿ¸»í ˆ½Å
†µ¸™¸÷¸¸ ™½©¸
bilateral group of
countries
¢×œ¸®¸ú¡¸ ¬¸Ÿ¸»í ˆ½Å ™½©¸
bilateral negotiation ¢×œ¸®¸ú¡¸ ¨¸¸÷¸¸Ä
bilateral tariff concession ¢×œ¸®¸ú¡¸ œÏ©¸º¥ˆÅ ¢£¡¸¸¡¸÷¸
bilateral trade accounts ¢×œ¸®¸ú¡¸ ¨¡¸¸œ¸¸£ ‰¸¸÷¸½
bilateral trade agree-
ment
¢×œ¸®¸ú¡¸ ¨¡¸¸œ¸¸£ ˆÅ£¸£
bill 1.¢¤¸¥¸, íº¿”ú 2. ¢¨¸š¸½¡¸ˆÅ
bill at sight ™©¸Ä›¸ú íº¿”ú / ¢¤¸¥¸
bill backing ¢¤¸¥¸ / íº¿”ú ¬¸Ÿ¸˜¸Ä›¸
bill buying rate ¢¤¸¥¸ / íº¿”ú ˆÅú ÇÅ¡¸ ™£
bill collector ¢¤¸¥¸ ¨¸¬¸»¥¸úˆÅ÷¸¸Ä
bill culture ¢¤¸¥¸ ¬¸¿¬ˆ¼Å¢÷¸
bill discounter ¢¤¸¥¸ ¤¸’Ã’¸ˆÅ÷¸¸Ä
bill for collection ¨¸¬¸»¥¸ú ˆ½Å ¢¥¸‡ ¢¤¸¥¸ / íº¿”ú
bill form ¢¤¸¥¸ / íº¿”ú ûŸŸ¸Ä
bill in a set ¢¤¸¥¸ ˆÅ¸ ¬¸½’
bill journal ¢¤¸¥¸ / íº¿”ú ¸›¸Ä¥¸ / ¤¸íú
bill market ¢¤¸¥¸ ¤¸¸¸¸£, íº¿”ú ¤¸¸¸¸£
bill of adventure ¸¸½¢‰¸Ÿ¸ œ¸°¸ˆÅ
bill of costs ¥¸¸Š¸÷¸ œ¸°¸ˆÅ
bill of credit 1. ¬¸¸‰¸-œ¸°¸ 2.¬¸£ˆÅ¸£ú ›¸¸½’
(ˆ½Å¨¸¥¸ ‚Ÿ¸£úˆÅ¸ Ÿ¸Ê)
bill of entry œÏ¢¨¸¦«’ œ¸°¸
bill of exchange ¢¨¸¢›¸Ÿ¸¡¸ œ¸°¸
bill of indemnity ®¸¢÷¸œ¸»¢÷¸Ä ¢¤¸¥¸
bill of lading ¥¸™¸›¸ ¢¤¸¥¸
bill of rights ‚¢š¸ˆÅ¸£ œ¸°¸
bill of sale ¢¤¸ÇÅú ¢¤¸¥¸
bill of sight ™©¸Ä›¸ú íº¿”ú / ¢¤¸¥¸
bill payable on demand Ÿ¸¸¿Š¸ œ¸£ ™½¡¸ ¢¤¸¥¸ / íº¿”ú
bill rate ¢¤¸¥¸ / íº¿”ú ™£
bill rediscounting ¢¤¸¥¸ œ¸º›¸ž¸ºÄ›¸¸ƒÄ
billed order ¢¤¸¥¸-¡¸ºÆ÷¸ ‚¸™½¢©¸÷¸ú Ÿ¸¸¥¸,
¢¤¸¥¸ ¤¸›¸¸ ‚¸”Ä£
biller ¢¤¸¥¸ ¤¸›¸¸›¸½ ¨¸¸¥¸¸
billing cycle ¢¤¸¢¥¸¿Š¸ ¸ÇÅ
billion ¢¤¸¢¥¸¡¸›¸
bills discounted ž¸º›¸¸‡ Š¸‡ ¢¤¸¥¸
bills for negotiation œ¸£ÇŸŸ¸µ¸ / ¤¸½¸¸›¸ í½÷¸º ¢¤¸¥¸ /
íº¿”ú
bills of exchange
account
¢¨¸¢›¸Ÿ¸¡¸ ¢¤¸¥¸ ‰¸¸÷¸¸
bills of exchange redis-
counted and outstanding
œ¸º›¸À ž¸º›¸¸¡¸½ Š¸¡¸½ ‚¸¾£ ¤¸ˆÅ¸¡¸¸
¢¨¸¢›¸Ÿ¸¡¸ ¢¤¸¥¸
bills payable ™½¡¸ ¢¤¸¥¸ / íº¿¢”¡¸¸¿
bills portfolio ¢¤¸¥¸ ¬¸¿¢¨¸ž¸¸Š¸
bills purchased ‰¸£ú™½ Š¸¡¸½ ¢¤¸¥¸
bills receivable œÏ¸œ¡¸ ¢¤¸¥¸ / íº¿¢”¡¸¸¿
bills under collection ¨¸¬¸»¥¸ú ˆ½Å ¢¥¸‡ ¢¤¸¥¸
bin cards (binary) ¢×-‚¸š¸¸£ú ˆÅ¸”Ä / œ¸°¸ˆÅ

26. 20
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binary options ¤¸¸ƒ›¸£ú ‚¸Áœ©¸›¸, ™¸½í£¸ ¢¨¸ˆÅ¥œ¸
binding condition ¤¸¸š¡¸ˆÅ¸£ú ©¸÷¸Ä
biometric ATM ¤¸¸¡¸¸½Ÿ¸½¢’ïˆÅ ‡’ú‡Ÿ¸
bipartite settlement ¢×œ¸®¸ú¡¸ ¬¸Ÿ¸¸¸¾÷¸¸
black bourse (¢¨¸™½©¸ú Ÿ¸ºÍ¸ ˆÅ¸) ˆÅ¸¥¸¸ ¤¸¸{¸¸£
black exchange rate ‚›¸¢š¸ˆ¼Å÷¸ ¢¨¸¢›¸Ÿ¸¡¸ ™£
black gold œ¸½’︽¢¥¸¡¸Ÿ¸
black list ˆÅ¸¥¸ú ¬¸»¸ú
black marketing ¸¸½£-¤¸¸¸¸£ú
black money ˆÅ¸¥¸¸ š¸›¸
black swan theory ˆÅ¸¥¸¸ í¿¬¸ ¢¬¸Ö¸¿÷¸
blank acceptance ©¸÷¸Ä£¢í÷¸ ¢¤¸¥¸-¬¸ˆÅ¸£
blank bill ˆÅ¸½£ú íº¿”ú, ˆÅ¸½£¸ / ‚›¸¸Ÿ¸ ¢¤¸¥¸
blank charge ¬¸¿œ¸»µ¸Ä œÏž¸¸£
blank cheque ˆÅ¸½£¸ / £¸¢©¸-£¢í÷¸ ¸½ˆÅ
blank draft form ˆÅ¸½£¸ ”ï¸É’ ûŸŸ¸Ä
blank endorsement ˆÅ¸½£¸ œ¸¼«“¸¿ˆÅ›¸
blank endorsement
security
ˆÅ¸½£ú œ¸¼«“¸¿¢ˆÅ÷¸ œÏ¢÷¸ž¸»¢÷¸
blank transfer ˆÅ¸½£¸ / ¤¸½›¸¸Ÿ¸ú ‚¿÷¸£µ¸
blanket exchange permit ¢›¸¤¸ôš¸ ¢¨¸™½©¸ú Ÿ¸ºÍ¸ œ¸£¢Ÿ¸’
blanket expense policy ˆºÅ¥¸ ‰¸¸Ä ›¸ú¢÷¸
blanket import permit ¢›¸¤¸ôš¸ ‚¸¡¸¸÷¸ œ¸£¢Ÿ¸’
blanket licence ¢›¸¤¸ôš¸ ¥¸¸ƒ¬¸Ê¬¸
blanket mortgage ¨¡¸¸œ¸ˆÅ ¤¸¿š¸ˆÅ
blanket price ‡ˆÅŸ¸º©÷¸ ˆÅúŸ¸÷¸
blanket rate ¢›¸¤¸ôš¸ ™£
blanket tax ¬¸¸Ÿ¸»¢íˆÅ ˆÅ£
blind check ‚œÏ¥¸½‰¸ú ¸¸¿¸, œ¸»µ¸Ä ¸¸¿¸
blind pool ‚¢¨¸¢›¸¢™Ä«’ ¢›¸¨¸½©¸ ¢›¸¢š¸
block assets ˜¸¸½ˆÅ ‚¸¦¬÷¸¡¸¸¿ / œ¸¢£¬¸¿œ¸¢î¸¡¸¸¿
block capital ‡ˆÅŸ¸º©÷¸ / ˜¸¸½ˆÅ œ¸»¿¸ú
block capital finance ‡ˆÅŸ¸º©÷¸ / ˜¸¸½ˆÅ œ¸»¿¸ú ¢¨¸î¸
block development ‰¸¿”/ œÏ‰¸¿” ¢¨¸ˆÅ¸¬¸
block grants ¬¸¸Ÿ¸¸›¡¸ ‚›¸º™¸›¸
block level bankers’
committee
‰¸¿” / œÏ‰¸¿” ¬÷¸£ú¡¸ ¤¸ÿˆÅ£
¬¸¢Ÿ¸¢÷¸
block level co-ordination
committee
‰¸¿”/ œÏ‰¸¿” ¬÷¸£ú¡¸ ¬¸Ÿ¸›¨¸¡¸
¬¸¢Ÿ¸¢÷¸
block level village
artisan multipurpose
society
‰¸¿”/ œÏ‰¸¿” ¬÷¸£ú¡¸ ŠÏ¸Ÿ¸úµ¸
ˆÅ¸£úŠ¸£ ¤¸íº-œÏ¡¸¸½¸›¸ú¡¸ ¬¸¢Ÿ¸¢÷¸
block loans ‡ˆÅŸ¸º©÷¸ †µ¸
block valuation ¬¸¿œ¸»µ¸Ä Ÿ¸»¥¡¸¸¿ˆÅ›¸
blocked accounts ‚¨¸² Ö ‰¸¸÷¸½
blocked amount ‚¨¸² Ö £¸¢©¸
blocked asset ‚¨¸² Ö ‚¸¦¬÷¸¡¸¸¿ /
œ¸¢£¬¸¿œ¸¢î¸¡¸¸¿
blocked balances ‚¨¸² Ö ©¸½«¸£¸¢©¸¡¸¸¿
blocking of account ‰¸¸÷¸¸ ‚¨¸²ÅÖ ˆÅ£›¸¸
blocking price ‚¨¸£¸½š¸ˆÅ ˆÅúŸ¸÷¸
blotter ¨¡¸¸œ¸¸¢£ˆÅ £¸½¸›¸¸Ÿ¸¸¸
blue chip ¤¥¸» ¢¸œ¸ / ¢¨¸©¨¸¬¸›¸ú¡¸ ©¸½¡¸£
blue chip clients ¢¨¸©¨¸¬¸›¸ú¡¸ ŠÏ¸íˆÅ
blue chip company ¤¥¸» ¢¸œ¸ / ¢¨¸©¨¸¬¸›¸ú¡¸ ˆ¿Åœ¸›¸ú
blue chip rate ¢¨¸©¨¸¬¸›¸ú¡¸ ˆ¿Åœ¸›¸ú ˆ½Å ¢¥¸‡ ™£
blue collar job ª¢Ÿ¸ˆÅ ˆÅ¸¡¸Ä
blue collar worker ª¢Ÿ¸ˆÅ
board of directors ¢›¸™½©¸ˆÅ Ÿ¸¿”¥¸ / ¤¸¸½”Ä
board of revenue £¸¸¬¨¸ ¤¸¸½”Ä
board of trade ¨¡¸¸œ¸¸£ Ÿ¸¿”¥¸
board resolution ¢›¸™½©¸ˆÅ Ÿ¸¿”¥¸ ˆÅ¸ ¬¸¿ˆÅ¥œ¸
body ¢›¸ˆÅ¸¡¸
body corporate ¢›¸Š¸¢Ÿ¸÷¸ ¢›¸ˆÅ¸¡¸
bonafide error ¢›¸«ˆÅœ¸’ Š¸¥¸÷¸ú
bonafide owner ¨¸¸¬÷¸¢¨¸ˆÅ ¬¨¸¸Ÿ¸ú / Ÿ¸¸¢¥¸ˆÅ
bonafide payment ¨¸¸¬÷¸¢¨¸ˆÅ ž¸ºŠ¸÷¸¸›¸
bond ¤¸¸Áµ”

27. 21
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bond certificate ¤¸¸Áµ” œÏŸ¸¸µ¸-œ¸°¸
bond financing ¤¸¸Áµ” ¢¨¸î¸œ¸¸½«¸µ¸
bond form ¤¸¸Áµ” ûŸŸ¸Ä
bond holder ¤¸¸Áµ”š¸¸£ˆÅ
bond ledger account ¤¸¸Áµ” ¤¸íú‰¸¸÷¸¸
bond market ¤¸¸Áµ” ¤¸¸¸¸£
bond of indemnity ®¸¢÷¸œ¸»¢÷¸Ä ¤¸¸Áµ”
bond washing ¤¸¸Áµ” ˆÅú ûŏ¸úÄ ¢¤¸ÇÅú
bond yield ¤¸¸Áµ” œÏ¢÷¸ûÅ¥¸
bonded deal ¤¸¿¢š¸÷¸ ¥¸½›¸™½›¸ / ¬¸¸¾™¸
bonded debt ¤¸¿¢š¸÷¸ ˆÅ¸Ä
bonded goods Š¸¸½™¸Ÿ¸ Ÿ¸Ê ¤¸¿¢š¸÷¸ Ÿ¸¸¥¸
bonded labour ¤¸¿š¸º‚¸ Ÿ¸¸™»£
bonded stock ¤¸¿¢š¸÷¸ ¬’¸ÁˆÅ
bonds with equity
warrants
ƒ¦Æ¨¸’ú-¨¸¸£¿’¡¸ºÆ÷¸ ¤¸¸Áµ”
bonus ¤¸¸½›¸¬¸
bonus and rights shares ¤¸¸½›¸¬¸ ‚¸¾£ ‚¢š¸ˆÅ¸£ ©¸½¡¸£
book adjustment ¤¸íú ¬¸Ÿ¸¸¡¸¸½¸›¸
book asset ¤¸íú ‚¸¦¬÷¸/ œ¸¢£¬¸¿œ¸¢î¸
book balance ¤¸íú ©¸½«¸
book building process ¤¸íú ¢›¸Ÿ¸¸Äµ¸ œÏ¢ÇÅ¡¸¸
book closure ¤¸íú ¤¸¿™ú
book credit ¤¸íú ¸Ÿ¸¸
book debt ¤¸íú †µ¸
book debts and other
accounts receivable
¤¸íú †µ¸ ‚¸¾£ ‚›¡¸ ¥¸½›¸™¸£ú
¥¸½‰¸¸
book deposit ‰¸¸÷¸¸ ¸Ÿ¸¸
book keeping ¤¸íú‰¸¸÷¸¸ £‰¸›¸¸
book of original entry Ÿ¸»¥¸ œÏ¢¨¸¦«’ ˆÅú ¤¸íú
book profit ¤¸íú ¥¸¸ž¸
book rate ¤¸íú ™£
book transactions ¤¸íú ¥¸½›¸™½›¸
book transfer ¤¸íú ‚¿÷¸£µ¸
book value ¤¸íú Ÿ¸»¥¡¸
book-built issue ¤¸íú-¢›¸¢Ÿ¸Ä÷¸ ˆÅúŸ¸÷¸ ¢›¸Š¸ÄŸ¸
booking of exchange
profits
¢¨¸¢›¸Ÿ¸¡¸ ¥¸¸ž¸ ™¸Ä ˆÅ£›¸¸
booking of forward
exchange contracts
¨¸¸¡¸™¸ ¢¨¸¢›¸Ÿ¸¡¸ ¬¸¿¢¨¸™¸ / “½ˆÅ¸
™¸Ä ˆÅ£›¸¸
books of accounts ‰¸¸÷¸¸-¤¸¢í¡¸¸¿
boom ÷¸½¸ú
boom and bust ÷¸½¸ú ‚¸¾£ Ÿ¸¿™ú
boost ratio (Ÿ¸»¥¡¸¨¸¼¢Ö ƒ÷¡¸¸¢™ Ÿ¸Ê)
¤¸õ¸½÷¸£ú ‚›¸ºœ¸¸÷¸
boot maker Ÿ¸¸½¸ú
boot money ‚¢÷¸¢£Æ÷¸ Ÿ¸º‚¸¨¸¸¸
bootstrap ¬¨¸÷¸À¬¸¿œ¸¸½«¸ˆÅ ¢›¸š¸ú¡¸›¸/ œÏ¢ÇÅ¡¸¸
border system of
irrigation
÷¸ˆÅ¨¸¸£ ¢¬¸¿¸¸ƒÄ-œÏµ¸¸¥¸ú
borderline risk ¬¸ú¢Ÿ¸÷¸ ¸¸½¢‰¸Ÿ¸
borrow „š¸¸£ ¥¸½›¸¸
borrowal account „š¸¸£ ‰¸¸÷¸½
borrowed fund „š¸¸£ ¥¸ú Š¸ƒÄ ¢›¸¢š¸
borrowed note ¸Ÿ¸¸›¸÷¸ú ² ƈŸ
borrowed reserves „š¸¸£ ¥¸ú Š¸¡¸ú ‚¸£¢®¸÷¸ ¢›¸¢š¸¡¸¸¿
borrower „š¸¸£ˆÅ÷¸¸Ä
borrower specific „š¸¸£ˆÅ÷¸¸Ä ¢¨¸¢©¸«’
borrowing „š¸¸£, „š¸¸£ £¸¢©¸
borrowing concern „š¸¸£ˆÅ÷¸¸Ä ¬¸¿¬˜¸¸
borrowing power „š¸¸£ ¥¸½›¸½ ˆÅú ©¸¢Æ÷¸
borrowing rates „š¸¸£ ˆÅú ™£Ê, „š¸¸£ ¬¸¿¤¸¿š¸ú
¤¡¸¸¸-™£Ê
bottom fishing ¢›¸Ÿ›¸÷¸Ÿ¸ ¬÷¸£ œ¸£ ‰¸£ú™¸£ú,
¤¸¸Á’Ÿ¸ ¢ûÅ¢©¸¿Š¸
bottom line growth ¥¸¸ž¸ Ÿ¸Ê ¬¸¿¨¸¼¢Ö
bottom out ¢Š¸£¸¨¸’ ² ˆÅ›¸¸
bottom price ¢›¸Ÿ›¸÷¸Ÿ¸ ˆÅúŸ¸÷¸
bottom-up method for
investments
¢›¸¨¸½©¸ ˆÅú ‚š¸£¸½š¨¸Ä œÏµ¸¸¥¸ú
bought leaf factories œ¸î¸ú ‰¸£ú™›¸½¨¸¸¥¸½ ˆÅ¸£‰¸¸›¸½