- b (price addendum)
- Backwardation
- Balance-sheet analysis
- Basis point
- Basis trade
- Basket certificate
- bB (price addendum)
- Bear market
- Bearer share
- Beta factor
- bG (price addendum)
- Bid
- Bid price
- Bid-ask spread
- Black-Scholes model
- Blue chips
- Bobl Future
- Bodies of the stock exchange
- Bond
- Bond index
- Bonus
- Bonus certificate
- Bonus shares
- Book-building
- Börsenordnung (Stock Exchange Rules and Regulations)
- Börsenrat (Exchange Council)
- Break-even point (warrants)
- Breakout gap
- Bridge capital
- Broker
- Brokerage commission
- Bund Future
- Bundesanstalt für Finanzdienstleistungsaufsicht (BAFin)
- Business angel
- Business plan
- Buyback
Bonus
Special distribution of funds to a company’s shareholdersA company will distribute a bonus in addition to the dividend if it has been especially prosperous during the financial year, or generates extraordinary profits. For companies that pursue a dividend policy in which the amount of the dividend remains constant over a long period of time, a bonus payment will enable shareholders to benefit from positive fluctuations in earnings.