Back feeThe fee paid on the extension date if the buyer wishes to continue the option.
Swap buy backSwap buy back
The sale of an interest rate swap by one counterparty to the other, effectively ending the swap.
Back end loadBack end load
A charge imposed when investors redeem (sell) shares in mutual funds, which has the effect of discouraging withdrawals.Traditionally, the earlier you redeem, the higher the back end load. After holding for five years or so, there will usually not be a back end load.In the UK these charges are known as an exit charge.
Plow backPlow back
To reinvest earnings in a business rather than pay out them out as dividends. Common practice in high-growth companies.
Back to back inheritance tax planBack to back inheritance tax plan
The combination of a life assurance policy and an annuity on the same life the purpose of which is to reduce inheritance tax.The annuitant seeks to more than replace capital expended for the annuity by paying premiums on a life policy, the proceeds of which pass to his/her dependants on death and outside the estate.
Back taxesBack taxes
Due taxes that have not been paid on time.
Take back mortgage
Commercial Mortgage Backed Securities
Net operating loss carrybacks
mortgage backed security
Sale and lease back
Tax clawback agreement
Stripped mortgage backed securities (SMBS)
Backup Line of Credit