| Debenture | A fixed interest security which has a maturity date and a specified rate of interest. The assets of the borrowing company are charged against the debenture issue; details of the charge are included in a Debenture Deed drawn up to protect the debenture holder. |
| Debt/ Equity Ratio | The relationship between a company's borrowing and its shareholders' capital funds. |
| Direct Business | In relation to the KLSE, any share transactions effected outside the Exchange, including:
crossing, that is transaction between two stockbroking companies; or
"married" transaction between two clients within a stockbroking
company. |
| Discount | The amount by which the price of a share is quoted below its paid-up value. |
| Dissolution | The winding up of a company by way of compulsory liquidation or voluntary liquidation. |
| Dividend Cover | The number of items a company's annual dividend could be paid out of current earnings. |
| Dividend Yield | The amount of a company's annual dividend expressed as a percentage of the current price of the share of that company. |