dating. Extension of credit beyond the ostensible term by placing the date ahead. dead assets. Unproductive assets.

debenture. A certificate of debt; unless secured, a promissory note.

declaration of trust. Acknowledgment by a person holding a title to property that the virtual ownership vests in another.

deferred bond. A bond the interest of which is put off for a certain period.

demurrage. A charge for holding cars or vessels beyond a specified time.

differential rate. In transportation, a lower rate to the same or competing points.

direct liabilities. Determined, undisputable obligations.

discussion. A proceeding in which a surety exhausts his principal's property before becoming liable himself.

dividend. A profit paid to a holder of a stock.

dividend off. Not carrying a declared dividend with the sale; - said of a stock.

dividend on. Including dividend due.

divisional bond. A bond under a mortgage on property in one railroad division.

domestic exchange. Drafts drawn at one place and payable at another place in the same country.

domiciled. Payable at (a certain place).

double-name paper. Paper bearing an indorsement.

drawback. A rebate.

drawn bond. One of a number of bonds determined for payment by lot.