Debt Covenant
A debt covenant is a condition set by lenders that a borrower must comply with as part of a loan agreement. These may include maintaining certain financial ratios or limits on additional borrowing. Violating covenants can trigger penalties or loan repayment demands, making them critical for financial planning and compliance monitoring.
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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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