Business Dictionary :
B Shares, Baby Bonds and Back







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B Shares : plural noun : ordinary shares with special voting rights (often owned by the founder of a company and his family)


Baby Bonds : plural noun : (US) bonds in small denominations (i.e. $10) which the small investor can afford to buy


Back : noun : opposite side to the front

• Write your address on the back of the envelope.

• The conditions of sale are printed on the back of the invoice.

• Please endorse the cheque on the back.







Back : adjective : referring to the past


Back Interest = interest not yet paid


Back Orders = orders received in the past and not fulfilled (usually because the item is out of stock)

• After the strike it took the factory six weeks to clear all the accumulated back orders.



Back Pay = salary which has not been paid

• I am owed £500 in back pay.



Back Payment = paying money which is owed

• The salesmen are claiming for back payment of unpaid commission.



Back Payments = payments which are due.


Back Rent = rent owed

• The company owes £100,000 in back rent.







Back : adverb : as things were before

• He will pay back the money in monthly instalments.

• The store sent back the cheque because the date was wrong.

• The company went back on its agreement to supply at £ 1.50 a unit.



Back : verb :

(a) to back someone = to help someone financially

• The bank is backing him to the tune of£ 10,000.

• He is looking for someone to back his project.



(b) to back a bill = to sign a bill promising to pay it if the person it is addressed to is not able to do so





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