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Welcome to our Glossary section! We are very happy to see you here! This is the place where we will do our best to include as many terms from the accounting and financial world as possible so that we fully respond to your research and business needs.

Our team will constantly work on the content so that we make sure that you always stay satisfied with the information you obtain. We have sorted the terms alphabetically so that it is convenient for you to navigate through the section. In addition, we have integrated a special division dedicated to curious terms from the stock market. We hope you find them as much enjoyable as we do.

Sb Team wishes you a pleasant and fruitful navigation through our Glossary section!

Hedging: A strategy for eliminating or neutralizing the investment risk. Very often this strategy is based on derivative deals

Hostile takeover: Attempt for acquiring, when the target company does not agree with the potential buyer. Hostile takeovers are not very good accepted, because it may lead to serious rejections and problems with the employees.

Hyperinflation: During hyperinflation the increase of the prices is so fast, that the money are not capable to serve the circulation. In this situation the economic agents prefer barter exchanges.

Holding: A company which holds the controlling package of shares or at least 25% of the capital of the associated companies.

Heavy industry: An industry which uses heavy materials and heavy investments, for instance shipbuilding.

High-leveraged takeover: A takeover of one firm by another, which is financed by a bank credit with a fixed interest rate.

Hurdle rate of return: The minimum level of income from investments which justifies the undertaking of the respective investment project.

Historic cost: The initial value of the assets. This is a preferred measure by the accountants as it is objective and it can be also proven. In times of inflation, this value should be corrected due to the influence of the inflation factors over the respective assets

H-Form: A company which is organized as a holding – every affiliate is related to the mother company as its subsidiary.