CORPORATE AND INSTITUTIONAL GLOSSARY

Cable Address

Cable Transfer

Call Option

Cancellation Of Certificates

Capital Gain

Capital Lease

Capital Stock

Cash Against Documents (C.A.D)

Cash Concentration

Cash Dividend

Certificate

Certificate Of Acceptance (Delivery And Acceptance)

Certificate Of Origin

Certificated Shares

Charter Party

Classified Common Stock

Clean Draft

Collecting Bank

Collection, Documentary

Commercial Invoice

Commercial Risk

Common Carrier

Community Property

Compensated Contracts

Compensation

Confirmation

Consignment

Constructive Receipt

Consul

Consular Declaration

Consular Invoice

Contract

Contract Date

Conversion

Convertibility

Correspondent Bank

Countervailing Duty

Country Risk

Cover

Cross Rate

Currency Option

Currency Swaps

Custodian

Custodian To Minor

Custody

Customer Deadlines

Customs

Customs House Broker

During the exchange period, the exchangor's (taxpayer's) control or access to the exchange proceeds must be substantially limited and restricted to avoid having the exchange disallowed.