Unappropriated Profits: The part of the profit that is not distributed as dividend or allocated to Reserve/s. It forms a part of the Shareholders Equity.
Underwriting: An agreement by a financial institution to take up all of the part of new issue of shares which are not applied for in consideration of a commission on the total possible liability.
Unsecured loan: A loan not secured on specific assets.
Unit: That part of a stock to which a quotation is granted i.e. a unit of quotation. Also one part of a Unit Trust fund.
Unit Trust: See Investment Trust.