not - oper
- not for profit organization
- not negotiable
- note issuance facility
- note of historical cost profits and losses
- note purchase facility
- notes to financial statements
- notes to the accounts
- novation
- NPV
- NRV
- number of days' stock held
- NYSE
- objective function
- objectives of financial statements
- objectivity
- objects clause
- obligation
- OBSF
- obsolescence
- occupational pension scheme
- off-balance-sheet finance
- offer
- offer by prospectus
- offer for sale
- offer price
- offer to purchase
- offering price
- Office for National Statistics
- Office of Fair Trading
- officers of a company
- Official List
- official receiver
- offset account
- offshore company
- offshore financial centres
- OFR
- OFT
- OMV
- oncost
- onerous contracts
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