depreciation?The antiques and securities (although nothing is immune

depreciation?The lessening in the value of an item over time.
Depreciation can happen for many reasons, but the most important ones are the
fact that using an item (especially machinery) causes it to accumulate damage
and wear, which will need to be repaired eventually; and that items (especially
technologies) become obsolete and newer models tend to be better and more
desirable. Depreciation in the value of assets must be taken into account when calculating the value of a business. Some items appreciate, that is, they go up in value as time progresses. Examples include
fine wines, property, classic cars, antiques and securities (although nothing
is immune from depreciation in certain market conditions). When calculating
depreciation or appreciation, it is important that inflation is taken
into account.

derivative?A financial instrument whose value depends on other
underlying variables, which are usually stocks, bonds, commodities or currencies. Essentially, the derivative is a contract between two or more
parties. The most common and best known types of derivative are forward contracts, futures contracts, swaps and options, the underlying assets being stocks, bonds, commodities, currencies,
interest rates and market indexes. Most derivatives are characterised by high
leverage, but there are even derivatives based on weather data, such as the
amount of rain or the number of sunny days in a particular region. Derivatives
are generally used as an instrument to hedge risk, but can also be used for
speculative purposes. For example, a European investor purchasing shares of an
American company off an American exchange (using US dollars) would be exposed
to exchange rate risk while holding that stock. To hedge this risk, the investor could
purchase currency futures to lock in a specified exchange rate for the future
stock sale and currency conversion back into euros.

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dervish?A Muslim who has chosen a path of poverty and asceticism.

DFM?Abbreviated form of the Dubai Financial Market.

DFSA?Abbreviated form of the Dubai Financial Services Authority.

DGCX?Abbreviated form of the Dubai Gold and Commodities Exchange.

dhikr?Literally, remembrance. A Sufi chant for the
remembrance of God.

dhimmah, dhimma?A concept of debt or liability.

dhimmi?A protected religious minority in Muslim dominated
jurisdictions. It is most commonly understood as Jews and Christians, who are allowed to practise their faiths under Islamic Law, and are afforded the security and protection offered by citizenship
of their community.

Dhul-Hijjah, Dhu al-Hijjah, Zu
Al-Hijjah?The 12th month of the Islamic calendar.

Dhul Qi-da, Dhul-Qadah? The 11th month of the Islamic calendar.

dhur?The salah (prayer)
performed just after the solar noon.


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