Young offender – A young person who, in many countries, is treated differently than adult criminals and is tried to special (usually lower) charges in courts. In some countries there are special Youth Courts where the Magistrates hear cases against…

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,…