Stock Market Terms By Letter: W

W

Warrant: The form of cheque used to pay dividends and interest. Also a negotiable right to subscribe for stock or shares at some time in the future at a certain price. The latter is also known as Transferable Subscription Rights (TSR).

Winding Up: Liquidation of a company. Working Capital: Synonym for Nett Current Assets.

Write-down: To reduce the book value of an asset to allow for the decline in its value.

Write-off: A debt/asset that has been determined to be uncollectible/worthless and has been accounted for as a loss.