CORPORATE & 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

Type of lease classified and accounted for by a lessee as a purchase and by the lessor as a sale or financing, if it meets any one of the following criteria

• The lessor transfers ownership to the lessee at the end of the lease term
• The lease contains an option to purchase the asset at a bargain price
• The lease term is equal to 75 percent or more of the estimated economic life of the property (exceptions for used property leased toward the end of its useful life)
• The present value of minimum lease rental payments is equal to 90 percent or more of the fair market value of the leased asset less related investment tax credits retained by the lessor.