Fiducia TogetherDirector's loan account
Also called DLA, Directors loan
A running record of money moving between you and your company that is neither salary nor dividend. Overdraw it and it costs you.
Business A to Z
Every trade has words it uses without explaining. In business the cost of not knowing one is real: some of them are ordinary jargon and some of them are a decision that can take a house.
Please note: This page explains what a term means. It is general information, not legal, financial, tax or investment advice, and it does not know anything about your business. Before you sign, file or commit to anything, check it with an accountant, a solicitor, or the official guidance we link to.
Studying business? We write GCSE revision songs, and there is one for business studies. Listen to the revision playlist.
32 terms filed under D, showing 21–30 (page 3 of 4).
D
Directors and officers insurance
Cover for claims against directors personally.
Directors' remuneration planning
Deciding the salary and dividend mix. An annual decision, not a permanent one.
Directors' responsibilities
The seven statutory duties every company director owes. They apply from day one.
Diversification
Adding new products or new markets. Four directions, with different risk.
Dividend
A share of a company's profits paid to its shareholders. The usual way an owner-director takes money out, and it has rules.
Dividend tax
How dividends are taxed on the shareholder. Lower rates, no National Insurance.
Dormant company
A company with no significant transactions. Still has filing obligations.
Double-entry bookkeeping
Every transaction recorded twice, in two places. Five hundred years old and still how it works.
Due diligence
Also called DD
The other side checking that everything you told them is true. Thorough, tiring, and where deals die.
Something missing?
If there is a word you have been nodding along to, tell us and we will write it up. This library exists because of the questions people were too polite to ask.
Ask us to add a term