152 investing terms, defined in plain English with South African context where it matters. Every definition has its own link, so you can point someone straight at the one you mean.

About these definitions

  • No figures that go stale. South African limits, rates and thresholds are reset every year, so definitions here name the authority that sets a number rather than quoting it. Where a current figure matters, the linked guide carries it with the tax year labelled.
  • Every term is linkable. Click the # beside any term to copy a direct link to that definition.
  • 35 terms are South Africa-specific - the ones a global glossary will not have. Filter to them below.

Showing all 152 terms

A

Active Investing #

Strategy

A strategy that selects and trades investments in an attempt to outperform a benchmark.

Alpha #

Performance

Return above a benchmark index. Positive alpha means the investment outperformed.

Alt-X #

South Africa

The JSE's alternative exchange for smaller, growing companies, with lighter listing requirements than the main board and correspondingly higher risk.

How to start investing on the JSE ->

Annual Report #

Fundamentals

A yearly company report containing audited financial statements, management commentary, risks and business information.

How to read an earnings report ->

Approval for International Transfer (AIT) #

South Africa

The SARS approval process required before moving larger amounts offshore. It replaced the older tax clearance certificate and asks for detail on the source of the funds.

How to buy US stocks from SA ->

Ask Price #

Trading

The lowest price a seller is currently willing to accept for an investment.

Asset Allocation #

Strategy

The mix of different asset classes (stocks, bonds, cash) in a portfolio based on goals and risk tolerance.

How to build a diversified portfolio ->

Average Cost #

Portfolio

The average price paid per unit across all purchases of an investment, usually including applicable transaction costs.

B

Balance Sheet #

Fundamentals

A snapshot of what a company owns, owes and the value attributable to shareholders at a specific date.

How to read an earnings report ->

Bear Market #

Market

A market decline of 20% or more from recent highs. Associated with pessimism and falling prices.

Common investing mistakes beginners make ->

Benchmark #

Performance

An index or reference portfolio used to judge an investment’s performance and risk.

Beta #

Risk

Measure of a share's volatility relative to its market. Beta above 1 means it has moved more than the index it is measured against; below 1, less.

Bid Price #

Trading

The highest price a buyer is currently willing to pay for an investment.

Bid-Ask Spread #

Trading

The difference between the highest bid and lowest ask. A narrower spread generally means better liquidity.

Blockchain #

Crypto

A distributed, immutable digital ledger that records transactions across a network of computers.

Bond #

Instruments

A fixed-income security representing a loan made by an investor to a borrower (government or corporate).

The safest investments in South Africa ->

Book Value #

Fundamentals

A company’s assets minus its liabilities according to its balance sheet.

Broker #

Concepts

A regulated firm or platform that executes investment transactions for clients.

How to start investing in South Africa ->

Bull Market #

Market

A market rise of 20% or more. Associated with optimism, rising prices, and strong economic growth.

Buyback #

Fundamentals

When a company repurchases its own shares, reducing the number of shares outstanding.

C

CAGR #

Performance

Compound annual growth rate: the smoothed yearly growth rate between a starting and ending value.

Call Option #

Options

A contract giving the right to buy 100 shares at a specific strike price before expiration.

Capital Expenditure (Capex) #

Fundamentals

Money spent to acquire or maintain long-term assets such as equipment, property or technology.

Capital Gains #

Tax

Profit made when an asset is sold for more than it cost. How much of the gain is taxed depends on the investor and the country; in South Africa see Capital Gains Tax (CGT).

How investment tax works in SA ->

Capital Gains Tax (CGT) #

South Africa

Tax that may apply to part of the gain when an asset is disposed of. Rules and exclusions depend on the investor and jurisdiction.

How investment tax works in SA ->

Cash Flow Statement #

Fundamentals

A report showing cash generated and used by operating, investing and financing activities.

How to read an earnings report ->

Collective Investment Scheme (CIS) #

South Africa

The legal framework under which South African unit trusts operate, pooling investors' money under a registered manager and trustee.

Unit trusts vs ETFs ->

Commodity #

Instruments

A basic tradable resource such as gold, oil, wheat or copper.

Compounding #

Concepts

Earning returns on previous returns. R1 000 growing at 10% a year becomes about R17 449 after 30 years, without adding another cent.

What is compound interest ->

Consumer Price Index (CPI) #

Economy

The measure of consumer inflation published by Statistics South Africa, and the yardstick the SARB targets when setting rates.

Inflation and interest rates explained ->

Correction #

Market

A market decline of 10–19% from recent highs. Less severe than a bear market; often a normal, healthy pullback.

Common investing mistakes beginners make ->

Correlation #

Risk

How two assets move relative to each other. Low or negative correlation is valuable for diversification.

How to build a diversified portfolio ->

Coupon #

Income

The interest payment a bond issuer promises to pay, usually expressed as a percentage of face value.

Covered Call #

Options

Selling a call option against shares you own. Generates income but caps upside at the strike price.

Credit Rating #

Risk

An assessment of a borrower’s ability to repay debt. Lower ratings generally imply higher default risk.

Currency Risk #

Risk

The possibility that exchange-rate movements change the home-currency value of a foreign investment.

What moves the rand ->

Custody #

Concepts

The safekeeping and administration of investments by a broker, bank or specialist custodian.

D

DCF #

Analysis

Discounted cash flow: a valuation method that estimates today’s value of expected future cash flows.

Death Cross #

Technical

When the 50-day moving average crosses below the 200-day MA. Considered a bearish long-term signal.

Debt-to-Equity Ratio #

Fundamentals

Company debt divided by shareholder equity; one measure of financial leverage.

Default Risk #

Risk

The risk that a borrower cannot make promised interest or principal payments.

Delta #

Options

How much an option's price changes for a one-unit move in the underlying share. Ranges 0–1 for calls.

Depreciation #

Fundamentals

The reduction in the value of an asset over time. Important for company financial statements.

Diversification #

Strategy

Spreading investments across assets, sectors, and geographies to reduce risk.

How to build a diversified portfolio ->

Dividend #

Income

A portion of a company's earnings paid to shareholders, typically quarterly.

Dividend investing explained ->

Dividend Withholding Tax #

South Africa

Tax withheld from a dividend before the remaining amount reaches the investor. Rates and exemptions depend on current law and circumstances.

How investment tax works in SA ->

Dividend Yield #

Income

Annual dividends per share divided by the share price. A high yield can reflect income, risk or a falling price.

Dividend investing explained ->

Dollar-Cost Averaging #

Strategy

Investing a fixed amount at regular intervals regardless of price, reducing the impact of volatility. Usually called rand-cost averaging in South Africa.

How to automate your investing ->

Drawdown #

Risk

The decline from an investment or portfolio’s previous peak to a later low.

Duration #

Risk

A measure of how sensitive a bond’s price is to interest-rate changes; longer duration usually means greater sensitivity.

E

Earnings Guidance #

Fundamentals

Management’s estimate or range for future revenue, profit or other business results.

EBITDA #

Fundamentals

Earnings Before Interest, Taxes, Depreciation & Amortization. A proxy for operating profitability.

Economic Moat #

Fundamentals

A durable competitive advantage that may help a company defend profits from competitors.

Endowment Policy #

South Africa

An insurance-wrapped investment with a minimum five-year term, taxed inside the policy at fixed rates rather than at the investor's marginal rate. It can suit higher-rate taxpayers and has estate-planning uses.

How investment tax works in SA ->

EPS (Earnings Per Share) #

Fundamentals

Net income divided by total shares outstanding. A key measure of company profitability.

How to read an earnings report ->

Estate Duty #

South Africa

Tax charged on the dutiable value of a deceased estate above an abatement threshold. It is one reason investment structure, not just investment choice, matters.

How investment tax works in SA ->

ETF #

Instruments

Exchange-Traded Fund. A basket of securities trading on an exchange like a single stock.

What is an ETF and how to buy one in SA ->

ETN #

Instruments

Exchange-Traded Note: an unsecured debt instrument whose return follows an index or asset, subject to issuer credit risk.

Ex-Dividend Date #

Income

You must own the stock before this date to receive the upcoming dividend payment.

Dividend investing explained ->

Expense Ratio #

Instruments

The annual operating costs of a fund expressed as a percentage of its assets.

What is an ETF and how to buy one in SA ->

F

Face Value #

Income

The amount a bond issuer promises to repay at maturity, also called par value.

Feeder Fund #

South Africa

A local fund that invests substantially all of its assets into a single offshore fund, giving rand-denominated access to an international strategy.

JSE vs international stocks ->

FICA #

South Africa

South African customer-verification requirements used by financial institutions to help prevent financial crime.

How to start investing in South Africa ->

Financial Year #

Fundamentals

The 12-month reporting period a company or organisation uses for accounting purposes.

Foreign Investment Allowance #

South Africa

A larger annual offshore allowance available on top of the discretionary allowance, requiring approval from SARS before funds may be transferred.

How to buy US stocks from SA ->

Fractional Share #

Instruments

A portion of one whole share, allowing investment amounts smaller than the full share price.

How much you need to start investing ->

Free Cash Flow #

Fundamentals

Operating cash flow minus capital expenditures. The cash available after maintaining the business.

FSCA #

South Africa

Financial Sector Conduct Authority, the regulator overseeing the conduct of South African financial institutions and licensed advisers.

How to start investing in South Africa ->

FTSE/JSE All Share Index #

South Africa

A broad index representing a large portion of the market value of companies listed on the Johannesburg Stock Exchange.

How to start investing on the JSE ->

FTSE/JSE Top 40 #

South Africa

The index of the forty largest companies on the JSE by investable market value. Most local index funds track it or the broader All Share.

How to start investing on the JSE ->

Fundamental Analysis #

Analysis

Evaluating a company's financial health, earnings, assets, and competitive position to determine intrinsic value.

How to research a stock ->

G

Golden Cross #

Technical

When the 50-day moving average crosses above the 200-day MA. Considered a bullish long-term signal.

Growth Stock #

Strategy

A company expected to grow revenue or earnings faster than the broader market, often with a higher valuation.

Guaranteed Annuity #

South Africa

A retirement income product where an insurer pays a set income for life in exchange for a lump sum. It removes investment and longevity risk, but the capital is no longer yours.

Investment portfolio by age ->

H

Hedge #

Risk

An investment made to reduce the risk of adverse price movements in another asset.

I

Income Statement #

Fundamentals

A report of a company’s revenue, expenses and profit or loss over a period.

How to read an earnings report ->

Index #

Market

A rules-based measure tracking a selected group of investments, such as shares or bonds.

Index Fund #

Instruments

A fund that passively tracks a market index — the FTSE/JSE Top 40 locally, or the S&P 500 offshore — offering broad exposure at low cost.

What is an ETF and how to buy one in SA ->

Inflation #

Economy

The rate at which the general level of prices rises, eroding purchasing power over time.

Inflation and interest rates explained ->

Interest Exemption #

South Africa

The amount of South African interest an individual may earn each tax year without paying income tax on it, set at a higher level for people aged 65 and over.

How investment tax works in SA ->

Interest Rate Risk #

Risk

The risk that rising interest rates will reduce the value of existing bonds and rate-sensitive stocks.

Intrinsic Value #

Fundamentals

The estimated true worth of a company based on its fundamentals, independent of market price.

Inward Listed Share #

South Africa

Shares of a foreign company listed on the JSE and treated as domestic for exchange-control purposes, so buying them does not use an offshore allowance.

JSE vs international stocks ->

IPO #

Market

Initial Public Offering. The first time a private company offers shares to the public on a stock exchange.

J

JSE #

South Africa

Johannesburg Stock Exchange, South Africa’s primary securities exchange.

How to start investing on the JSE ->

K

Krugerrand #

South Africa

The South African gold bullion coin, first minted in 1967 and widely used as a way to hold physical gold.

The safest investments in South Africa ->

L

Limit Order #

Trading

An instruction to buy no higher than, or sell no lower than, a chosen price. Execution is not guaranteed.

Liquidity #

Market

How easily an asset can be converted to cash without significantly affecting its price.

Living Annuity #

South Africa

A retirement income product where the capital stays invested and the retiree draws an income within a regulated percentage band. The investment risk, and the risk of drawing too much too early, sits with the retiree.

Investment portfolio by age ->

Long Position #

Trading

Owning an asset with the expectation that its price will rise.

M

Margin of Safety #

Strategy

Buying below intrinsic value to protect against errors in analysis. A core concept in value investing.

Market Capitalization #

Fundamentals

Total value of a company's shares: share price × shares in issue. What counts as small, mid or large cap is relative to the market — JSE thresholds are far lower than US ones.

Market Order #

Trading

An instruction to trade at the best available price. Execution is prioritised, but the final price can move.

Maturity #

Income

The date on which a bond’s principal is due to be repaid.

Monetary Policy Committee (MPC) #

South Africa

The SARB committee that meets through the year to set the repo rate. Its decisions move bonds, the rand and rate-sensitive shares.

Inflation and interest rates explained ->

Moving Average #

Technical

The average price of a security over a set period. Used to identify trend direction and support/resistance.

Mutual Fund #

Instruments

A pooled investment vehicle managed by professionals. Unlike ETFs, trades once per day at the closing price.

N

Net Asset Value (NAV) #

Instruments

The value of a fund’s assets minus liabilities, usually shown per unit or share.

Nominal Return #

Performance

An investment return before adjusting for inflation.

O

Opportunity Cost #

Concepts

The potential benefit given up by choosing one use of money over another.

P

P/E Ratio #

Fundamentals

Price-to-Earnings ratio. How much investors pay per dollar of earnings. High P/E = growth expectations or overvaluation.

How to research a stock ->

Passive Investing #

Strategy

A strategy that aims to track a market index rather than frequently selecting individual winners.

Portfolio #

Concepts

The complete collection of an investor's holdings across all asset classes and accounts.

Preservation Fund #

South Africa

A fund that receives a transfer from a workplace retirement fund when someone leaves an employer, keeping the savings invested and preserving their tax treatment.

TFSA vs retirement annuity ->

Price-to-Book Ratio #

Fundamentals

Share price relative to book value per share; most informative for some asset-heavy businesses.

Price-to-Sales Ratio #

Fundamentals

A company’s market value relative to its revenue, useful when earnings are small or negative but incomplete on its own.

Primary Market #

Market

Where newly issued shares or bonds are sold by the issuer to investors.

Prime Rate #

South Africa

The benchmark lending rate South African banks charge their most creditworthy customers, set a fixed margin above the repo rate.

Inflation and interest rates explained ->

Provisional Taxpayer #

South Africa

Someone earning income not taxed through PAYE — including significant investment income — who must estimate and pay tax in advance during the year rather than only on assessment.

How investment tax works in SA ->

Put Option #

Options

A contract giving the right to sell 100 shares at a specific strike price before expiration.

R

Rand Hedge #

South Africa

A company or investment whose foreign earnings or assets may help offset weakness in the South African rand; it is not a guaranteed hedge.

What moves the rand ->

Real Return #

Performance

An investment return after accounting for inflation.

Rebalancing #

Strategy

Periodically buying/selling assets to restore a portfolio to its target allocation.

How to rebalance your portfolio ->

Regulation 28 #

South Africa

The rule limiting how South African retirement funds may invest, capping exposure to asset classes including equities and offshore assets. It applies to retirement annuities and pension funds, not to discretionary investments.

TFSA vs retirement annuity ->

REIT #

Income

Real Estate Investment Trust. A company owning income-producing real estate, required to pay 90%+ of income as dividends.

Dividend investing explained ->

Repo Rate #

South Africa

The rate at which the SARB lends to commercial banks. It anchors most other borrowing rates in the economy.

Inflation and interest rates explained ->

Retirement Annuity (RA) #

South Africa

A South African retirement investment with tax and access rules intended to support long-term retirement saving.

TFSA vs retirement annuity ->

Return on Equity (ROE) #

Fundamentals

Net income divided by shareholders' equity. Measures how efficiently a company uses investor funds.

Rights Issue #

Market

An offer allowing existing shareholders to buy additional shares, often at a specified price and in proportion to their holdings.

Risk-Adjusted Return #

Performance

Return considered alongside the amount of risk taken to achieve it.

RSI #

Technical

Relative Strength Index. A momentum oscillator (0–100). Above 70 = overbought; below 30 = oversold.

S

S&P 500 #

Market

An index of 500 large U.S. companies. The most widely-used benchmark for U.S. stock market performance.

SARB #

South Africa

South African Reserve Bank, the central bank responsible for monetary policy, price stability and the rand.

Inflation and interest rates explained ->

SARS #

South Africa

South African Revenue Service, the authority responsible for administering national tax laws.

How investment tax works in SA ->

Secondary Market #

Market

Where investors trade existing investments with one another after they have been issued.

Securities Transfer Tax (STT) #

South Africa

A tax levied on the transfer of shares in South African companies, charged on purchases of listed shares and collected by the broker.

How investment tax works in SA ->

SENS #

South Africa

The JSE’s Stock Exchange News Service, where listed companies publish regulated announcements.

How to read an earnings report ->

Share Split #

Market

A company increases its number of shares while reducing the price per share proportionally; total value is unchanged at the split moment.

Sharpe Ratio #

Performance

A measure comparing excess return with volatility. It is useful for comparison but does not capture every type of risk.

Short Selling #

Trading

Borrowing and selling shares you don't own, hoping to buy them back cheaper. Profits if the stock falls.

Single Discretionary Allowance #

South Africa

The annual amount a South African resident over 18 may transfer offshore without prior SARS approval, used for travel, gifts or offshore investing. The limit is set by the SARB.

How to buy US stocks from SA ->

Stablecoin #

Crypto

A cryptocurrency pegged to a stable asset (usually the U.S. dollar). Used for DeFi and crypto trading.

Stop-Loss #

Risk

An order to sell automatically if a price falls to a set level, limiting losses.

Strate #

South Africa

South Africa's central securities depository, which handles the settlement and electronic record of ownership of JSE trades.

How to start investing on the JSE ->

Support and Resistance #

Technical

Chart areas where buying or selling has previously been strong enough to slow a price move.

T

Tax-Free Savings Account (TFSA) #

South Africa

A South African account in which eligible investment growth can be free of income, dividend and capital-gains tax, subject to contribution rules.

TFSA vs retirement annuity ->

Technical Analysis #

Analysis

Using price charts, patterns, and indicators to forecast future price direction.

Theta #

Options

The daily rate of time decay in an option's price. Works against buyers; benefits sellers.

Total Investment Charge (TIC) #

Instruments

The South African disclosure standard combining a fund's total expense ratio with its transaction costs. It is the closest single figure to what a fund actually costs you.

Unit trusts vs ETFs ->

Total Return #

Performance

The combined return from price movement and income such as dividends or interest.

Tracking Error #

Performance

How much a fund’s returns differ from the index it is designed to follow.

Trailing Stop #

Risk

A stop-loss that moves up with the stock price, locking in gains while limiting downside.

Two-Pot Retirement System #

South Africa

The system introduced in September 2024 that splits new retirement contributions into a savings component, which can be accessed before retirement, and a retirement component, which must be preserved. Savings built up beforehand sit in a separate vested component under the older rules.

TFSA vs retirement annuity ->

U

Unit Trust #

Instruments

A pooled investment divided into units, with investor money managed according to a stated mandate.

Unit trusts vs ETFs ->

V

Valuation #

Analysis

The process of estimating what an investment may be worth using financial evidence and assumptions.

Value Investing #

Strategy

Buying undervalued stocks trading below their intrinsic value, expecting the market to eventually correct the price.

Vega #

Options

An option's sensitivity to changes in implied volatility. Higher vega = more impact from IV changes.

Volatility #

Risk

The degree of variation in an asset's price. High volatility = larger swings. Measured by standard deviation or VIX.

Common investing mistakes beginners make ->

Volume #

Technical

The number of shares traded in a period. High volume confirms price moves; low volume suggests weak conviction.

Y

Yield #

Income

Income from an investment expressed as a percentage of its price or value.

Yield Curve #

Economy

A graph of bond yields across different maturities. An inverted yield curve (short rates > long rates) often predicts recessions.

Yield to Maturity #

Income

The estimated annualised return from holding a bond to maturity if payments are made as promised and coupons are reinvested at the assumed rate.

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Educational content only. These definitions are general information, not financial or tax advice, and nothing here is a recommendation to buy or sell any security. Definitions deliberately avoid quoting South African limits, rates and thresholds, because those are reset annually - confirm current figures with SARS, the SARB or your provider, and consult a licensed financial professional before making decisions. How we research and review these guides.