Book excerpt: Simple, concise, and up-to-date, the International Dictionary of Banking and Finance lists thousands of key words, terms, acronyms, and proper names that bankers, financial managers, students, and business teachers use every day. Arranged in alphabetical order, the terms are precisely defined--so that readers may comprehend the meanings in terms of daily business activities or study. Designed with the student as well as the executive in mind, the Dictionary includes terms and concepts from around the world, and it cross-references related terms to provide insight and clarification. Subjects covered include: investments; finance; commercial and mortgage banking; exporting; business structure; and a host of other broad business categories.