Balance sheet liability reflecting expenses shown on the income statement that haven’t actually been paid.
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Deferred Income Tax
Balance sheet liability reflecting taxes due, but not yet paid.
Deferred Load
Sales charge paid when selling a mutual fund (a.k.a. back-end load).
Deferred Revenue
A balance sheet liability reflecting payments received for work not yet performed.
Delayed Delivery Order
A special term order in which there is a clear understanding between the buying and selling parties that the delivery of the securities will be delayed beyond the usual three-day settlement period to the date specified in the order.
Delist
The removal of a security’s listing on a stock exchange. This is done when the security no longer exists, the company is bankrupt, the public distribution of the security has dropped to an unacceptably low level, or the company has failed to comply with the terms of its listing agreement.
Delisted Issue
The status of a security that is no longer listed on the Exchange. The security could trade on another market.
Delisted Issuer
A listed issuer is delisted when the last listed security of the issuer is delisted.
Delivery
The tender and receipt of the underlying commodity or the payment or receipt of cash in the settlement of an open futures contract.
Demand
The combined desire, ability and willingness on the part of consumers to buy goods or services. Demand is determined by income and by price, which are, in part, determined by supply.