Year-end dividend – in most jurisdictions it means an extra dividend, released by the corporate body towards shareholders, on the base of greater income/profit achieved for the last tax year.

Year-ending – this is the 12 months period, used by the local legislation for taxations and used by corporate bodies for performing the annual company accountancy.

Yard – it represents a regulated land plot within the borders of a city or a village, following the minimal requirements for size and borders as such individual subject of the real estate law (i.e. minimum area, facing a street,…

Zoning regulations – these are State or municipal laws that establishing building rules, restrictions and land usage regulations for real estates in a specified area of a town, municipality or a region.