Nominal Price  (Harga Nominal) ~ Harga yang bukan penawaran perusahaan untuk membeli dan/atau menjual, tetapi lebih utama untuk informasi atau memberikan indikasi harga dan apa yang berlaku pada perusahaan tersebut;

Nominal Quotation (Catatan Harga Nominal) ~ Harga penawaran dan tawaran yang diberikan oleh seorang pembentuk pasar untuk kepentingan penilaian bukan sebagai undangan untuk berdagang;

Nominal Return (Pembelian Hasil Nominal) ~ Persentase perubahan nilai aktiva finansial dimana nilai awal dan nilai akhir dari aktiva tersebut tidak disesuaikan terhadap inflasi selama periode inflasi;

Neutral Hedge Ratio (Rasio Lindung Nilai Netral) ~ Jumlah ekuiti yang dijual baik karena kenaikan atau penurunan harga saham;

New Account Report (Laporan Perkiraan Baru) ~ Dokumen yang diisi oleh seseorang pialang yang merinci fakta – fakta penting tentang keadaan keuangan seorang pelanggan baru serta tujuan investasinya;

Organization Chart (Bagan Organisasi) ~ Bagan yang menunjukkan keterkaitan berbagai posisi dalam suatu organisasi dalam pengertian wewenang dan tanggung jawab;

Ordonateur (Ordonatair) ~ Pejabat yang mengeluarkan surat perintah membayar uang atas beban kantor bendahara;

Ordinary Interest (Bunga Biasa) ~ Bunga sederhana yang didasarkan pada jumlah hari dalam satu tahun dan bukan pada jumlah hari 365 hari. Perbedaan antara kedua dasar tersebut, ketika mdenghitung harian atas jumlah uang yang besar bisa  menjadi sangat besar;

Ordinary Income (Pendapatan Biasa) ~ Pendapatan dari kegiatan normal seseorang atau suatu bisnis, yang dibedakan dari perolehan modal hasil penjualan aktiva;

Ordinary Annuity (Anuitas Biasa) ~ Anuitas yang pembayarannya terjadi pada akhir setiap periode;

Paid In Capital (Modal Disetor) ~ Modal yang diterima dari para investor dalam pertukaran dengan saham sebagai lawannya dibedakan dari modal yang berasal dari laba dan sumbangan;

Paid In Full (Lunas) ~ Keadaan selesainya hutang karena telah dibayarnya kembali secara penuh; Dalam praktek perbankan, warkat hutang piutang yang telah dibayar penuh oleh debitur, biasanya dibubuhi tanda “lunas” atau “selesai”;

Paid In Surplus ((Aglo Saham) ~ Kekayaan bersih perusahaan yang berasal dari penilaian atau penjualan saham diatas harga pari;

Paid Up Capital (Modal Disetor) ~ Modal yang telah disetor secara efektif oleh pemiliknya; bagi bank yang berbentuk hukum koperasi, modal disetor  terdiri atas simpanan wajib dan modal penyertaan;

Paid Up Capital (Modal Terbayar) ~ Bagian modal ditempatkan yang telah dibayarkan kepada pemegang saham karena sudah jatuh tempo;

Payroll (Daftar Upah) ~ Daftar yang memuat upah dari para pekerja dalamjangka waktu tertentu, seperti mingguan atau bulanan; daftar tersebut juga memuat jenis pengurangan tertentu dari pendapatan, seperti pajak penghasilan dan asuransi kesehatan;

Payout Ratio (Rasio Pembayaran Deviden) ~ Persentase dari laba suatu perusahaan yang dibayarkan kepada para pemegang saham dalam bentuk deviden;

Payroll Tax (Pajak Upah) ~ Pajak yang dicantumkan dalam rekening upah total suatu perusahaan;

Qualified Available Market (Kelompok Konsumen Yang Meminati Produk atau Servis Tertentu) ~ Kelompok konsumen, yang mempunyai minat, penghasilan dan dapat membeli produk atau jasa tertentu;

Qualified Endorsement (Endosemen Memenuhi Syarat) ~ Endosemen yang berisi kata – kata yang dirancang untuk mengurangi tanggung jawab pemberi endosemen;

Qualifying Share (Pangsa yang Memenuhi Syarat) ~ Pangsa dari saham biasa yang dimiliki agar memenuhi syarat untuk dipilih menjadi direktur dari perseroan yang menerbitkan saham tersebut;

About Author: Appe Hamonangan Hutauruk

Appe Hamonangan Hutauruk selaku Penulis tunggal pada Website: "Law Firm Appe Hamonangan Hutauruk & Associates" adalah seorang "Pegiat Penegakkan Hukum dan Hak Asasi Manusia" serta "Pemerhati Sosial Kemasyarakatan" yang berprofesi sebagai Advokat (Advocate), Konsultan Hukum (Legal Consultant) dan Dosen (lecturer) pada salah satu Universitas swasta di Jakarta, selain itu juga menduduki jabatan sebagai Ketua Umum pada Lembaga Swadaya Masyarakat (LSM) bernama "Komunitas Masyarakat Anti Korupsi dan Penggelapan Pajak (KOMAKOPEPA).


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