#banking

• Agio — The positive difference between the nominal value of a security (share, bond) or a currency and its real market value (exchange rate or trading value). In a structural sense, it represents a financial surplus received by a company when issuing shares above their nominal value, acting as a profitability indicator and a share premium in modern accounting.
• Agio — A positive difference between the nominal value of a security (stock, bond) or currency and its higher market value; a commission, fee, or percentage collected by banks or exchange offices for conducting certain financial operations or foreign exchange. It represents a structural indicator of share premiums or advantageous quotes in commercial transactions.
• Anatocism — A financial and legal practice consisting of calculating and charging interest on already accumulated and overdue interest, modernly known as capitalization of interest or compound interest. From a legal standpoint, anatocism is strictly regulated, restricted, or even prohibited in certain systems of civil and commercial law to prevent the abusive over-indebtedness of debtors through the exponential multiplication of amounts owed.
• Anatocism — An alternative or erroneous variant spelling for 'anatocism', describing the financial and legal practice of calculating and charging interest on already accumulated and overdue interest. This economic mechanism, modernly known in banking as interest capitalization or compound interest, is strictly regulated by law to protect consumers against exponential and abusive debt increases.
• Endorsement — The written and signed statement on the back of a credit instrument (check, bill of exchange, promissory note) by which ownership rights over the inscribed value are transferred; the legal and financial operation of endorsement. It represents the mandatory structural formula attesting the legal transfer of the claim from the endorser to the endorsee.
• Endorsement — The legal act, written formula, or formal statement signed by the holder of a credit instrument to order (such as a bill of exchange, promissory note, or check) on the back of the document, transferring to another person the ownership of the instrument and all rights arising from it. This structural mechanism ensures the rapid circulation of commercial paper in the market, functioning as a payment guarantee from the transferor.
• Endorser — The physical or legal person (the legitimate holder of a credit instrument) who signs an endorsement on the back of the document, thereby transferring the claim rights to a new beneficiary; (used as an adjective) performing an endorsement operation. Through this structural action, the person becomes a jointly liable guarantor for the payment of the instrument to subsequent holders.
• Endorser — The feminine form of the word endorser; a female person or a legal entity that applies an endorsement on the back of a credit instrument to order, thereby transferring its claim rights; (used as an adjective) performing a structural endorsement operation on a commercial bill.
• Endorsement — The act of endorsing a credit instrument to order and its result; the legal, banking, and commercial operation through which a transfer statement is written on the back of a check, bill of exchange, or promissory note. It represents the mandatory structural formality validating the legal transmission of ownership over the inscribed value.
• Endorsed — Having undergone the process of endorsement; a credit instrument, check, bill of exchange, or promissory note on the back of which an official statement transferring ownership or claim rights has been written and signed. In a technical sense, it describes the state of a financial document whose commercial circuit has been structurally validated through the application of a gir.
• Endorsee — The physical or legal person in whose favor an endorsement is made; the new beneficiary or legitimate acquirer of a credit instrument to order (check, bill of exchange, promissory note) transmitted via a gir. This structural entity acquires all the claim rights inscribed in the document, having the possibility to collect the sum or transfer it further.
• Endorsee — The feminine form of the word endorsee; a female person or a legal entity in whose favor an endorsement is made, becoming the legitimate beneficiary of a credit instrument to order (check, bill of exchange, promissory note) transmitted via a gir. This structural entity acquires full ownership of the claim rights inscribed in the document.
• Endorser — A female person or a commercial entity that performs the operation of endorsing a credit instrument; (used as an adjective) serving to endorse, or endorsing a commercial bill. This structural term identifies the party relinquishing the claim and assuming joint liability for payment.
• Endorser — A physical or legal person who transfers the ownership rights of a negotiable instrument made to order (such as a bill of exchange, promissory note, or check) to another party, by writing a special endorsement on the back of the document. Through this structural legal act, the endorser typically becomes a guarantor for the payment of the instrument to subsequent holders, ensuring the continuity of the commercial circuit.
• Annuity — A sum of money paid periodically, usually at equal intervals of a year or a month, representing the repayment of a portion of a borrowed capital and its accrued interest; a constant or variable installment paid for the gradual liquidation of a debt or the establishment of an annuity.
• Aval backing — The act of guaranteeing a bill via an aval and its result; the legal and financial operation through which a physical or legal person guarantees by signature the payment of a bill of exchange or promissory note, assuming joint liability for extinguishing the commercial debt.
• Avalist — A physical or legal person who guarantees by signature (aval), on a bill of exchange or a promissory note, the payment of this credit title at maturity, becoming jointly and unconditionally liable alongside the guaranteed party.
• Female avalist — A female person or a legal entity (represented by a female) that guarantees by signature (aval), on a bill of exchange or a promissory note, the payment of this credit title at maturity, becoming jointly and unconditionally liable alongside the guaranteed party.
• Backed by an aval — Having been guaranteed through the application of an aval signature; a promissory note, bill of exchange, or commercial paper for which a guarantor (avalist) has assumed joint and unconditional liability for payment in case of default by the primary debtor.
• Backed by an aval — The feminine form of 'avalizat'; having been secured or protected through the application of an aval; a bill of exchange or commercial obligation guaranteed by a jointly liable third party.