Stock Market Glossary-B

Balance Sheet:
A financial statement listing a company's assets (what it owns) and liabilities (what it owes) as of a specific date, usually the last day of a company's fiscal quarter. The difference between a company's assets and liabilities is termed its net worth or shareholder's equity.

Bear Spread:
An option strategy with maximum profit when the price of the underlying securities decline. In futures, short the nearby future and long the deferred in anticipation of a decline in the general level of prices.

Bid Ask Spread:
Difference between best bid and best ask price available for a particular security in a market

Bonus Shares:
Shares allotted to the existing shareholders free of cost by capitalizing the free reserves of a company

Breakaway Gap:
A price gap that forms on the completion of an important price pattern. A breakaway gap usually signals the beginning of an important price move

Buyout Funding:
Funds provided to enable a corporation to acquire another enterprise or product line or business. In the corporate world all major deals are leveraged, that is, funded by someone else.