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