| Balance Sheet | A company's year-end statement of assets and liabilities. |
| Bear Market | A stock market in which sellers dominate, resulting in generally falling prices. |
| Blue Chips | The shares of a company known to make profits in good and bad times. As there is a low risk of capital loss, the dividend and earnings yield are proportionately low. |
| Bond | A document recording a loan and specifying the date of maturity and the rate of interest to be paid. |
| Bonus Issue | Distribution of capital funds (usually from a revaluation of assets or a share premium reserve) to shareholders in the form of shares for which payment is not required. |
| Bourse | A French term for stock exchange, grain exchange or exchange dealing in commodities. |
| Broker (Stockbroker) | An agent, authorised to buy and sell shares on behalf of a client. |
| Brokerage | A fee charged for the broker's services. Also called commission. |
| Bull Market | A stock market in which buyers dominate and where prices are on a rising trend. |
| Buying-In | Buying-in means the buying effected by the Exchange, according to the rules of the Exchange, of securities which a seller has failed to deliver on the day fixed for delivery. |