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Deductible
Expenses that can be offset against assessable income.
Expenses that can be offset against assessable income.
Defined Benefit Fund
A superannuation fund that defines the member's retirement benefit as a multiple of their salary. The multiple is usually based on the member's period of service and level of contributions made over the period of employment. The opposite of a defined benefit fund is a defined contribution or accumulation fund.
A superannuation fund that defines the member's retirement benefit as a multiple of their salary. The multiple is usually based on the member's period of service and level of contributions made over the period of employment. The opposite of a defined benefit fund is a defined contribution or accumulation fund.
Deflation
A downward trend in prices of goods and services.
A downward trend in prices of goods and services.
Derivatives
Securities that derive their value from another physical asset, also known as synthetics. Examples of derivatives include futures and options.
Securities that derive their value from another physical asset, also known as synthetics. Examples of derivatives include futures and options.
Distributions
Income payments from managed investments. Such payments may comprise a share of any net income, realised capital gains earned by an investment or other capital repayments.
Income payments from managed investments. Such payments may comprise a share of any net income, realised capital gains earned by an investment or other capital repayments.
Diversification
Spreading an investment over a range of asset classes, sectors and regions with the aim of reducing risk. As the old saying goes, "don't put all your eggs in one basket".
Spreading an investment over a range of asset classes, sectors and regions with the aim of reducing risk. As the old saying goes, "don't put all your eggs in one basket".
Dividend
Payment to shareholders from a company's earnings.
Payment to shareholders from a company's earnings.
Dividend Imputation
Tax already paid by a company is credited to individual shareholders when a dividend is paid.
Tax already paid by a company is credited to individual shareholders when a dividend is paid.
Dollar Cost Averaging
Investing a set amount of money, at regular intervals, over a long period of time. This means an investor could gain an advantage from rises and falls in the investment price, over a period of time, by buying more when the price is low and less when the price is high.
Investing a set amount of money, at regular intervals, over a long period of time. This means an investor could gain an advantage from rises and falls in the investment price, over a period of time, by buying more when the price is low and less when the price is high.