dictionary of stock market terms


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A right to obtain the proprietary without having to file claim, particularly in case of any insolvency or bankruptcy; In bankruptcy law, abandonment is an instrument to return the security to the secured creditor, under the approval of trustee.

Absolute title

The highest right which can be obtained through right registration, for instance, through land registration. The right is absolute in nature which is irrevocable by any whatsoever party; In Indonesia, the land right has social function.


A type of merger called "absorption" when a small firm (the acquired firm) is folded into the acquiring company, so that the true identity of the small firm does not appear anymore.

Account Statement

A summary statement of transaction activities that occurs during a certain period of accounting time, usually monthly, quarterly, or certain time intervals; For example, a summary statement about all paid cheques, savings, deposits, and account balance in a stated period of time.


Matters relating to the implementation of bookkeeping, both theory and practices, norms, principles, and so on (accountancy) along the agreement that has been agreed upon, either by the party or parties to bear the losses or caused losses; deal is usually done in front of judges so it will not be a problem at a later date (accord).


Those who have membership and meet certain requirements as a member in the field of accounting (accountant).