o   obligation to provide additional cover

o   obligor

o   off-balance-sheet financing

o   official rate of discount

o   on demand / sight

o   open cheque

o   open-end mutual fund

o   open ended credit

o   open market

o   option

o   option money

o   option spread

o   option to purchase

o   ordinary shares

o   outsourcing/contracting out

o   outstanding

o   overdraft

o   overdraw an account

o   overdue / dishonoured bill

o   over the counter

o   owner’s equity