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Debentures
Debenture is a type of long-term debt instrument issued by companies to raise capital, typically backed by the issuer’s creditworthiness rather than specific assets. Debentures pay interest to holders and are listed as liabilities. They’re often used when companies want flexible borrowing options.
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Dormant Company Accounts
Simplified annual accounts UK companies must file with Companies House when they have had no significant financial transactions.
Dividend Allowance
The tax-free amount of dividend income UK taxpayers can receive each tax year before dividend tax applies.
DBA (Doing Business As)
A US registration allowing a business to operate under a name different from its legal entity name.
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