Glossary


G
GAAP

Abbreviation for the Generally Accepted Accounting Principles used by U.S. companies and determined by the Financial Accounting Standards Board (FASB), a private, industry-sponsored organization.

General and Administrative Expenses

Expenses such as salaries, rents, advertising, and public relations.

Geometric Average

A geometric average is the nth root of the product of n terms. If n = 3, the geometric average of the three numbers would be the cube (or third) root of the product of the three numbers.

Goodwill

The excess of cost over net assets of companies or assets acquired by purchase.

Government Securities (Bank Industries)

Fixed-income debt obligations of the U.S. Government and federal agencies.

Government Securities (Bank Industries)

Fixed-income debt obligations of the U.S. Government and federal agencies.

Graph Multiple

Numerical value used to create the "value line", a measure that indicates the value of a stock

Gross Billings (Advertising Industry)

The aggregate outlays for advertising paid by clients to the media. Billings generally serve as a basis for agency commissions.

Gross Billings (Advertising Industry)

The aggregate outlays for advertising paid by clients to the media. Billings generally serve as a basis for agency commissions.

Gross Dividend Declared Per ADR (American Depositary Receipts)

Dividends per ADR declared (but not necessarily paid) during the company's fiscal year before any withholding taxes. For companies based in the United Kingdom, dividends declared are net of the Advance Corporation Tax.

Gross Dividend Declared per ADR (American Depositary Receipts)

Dividends per ADR declared (but not necessarily paid) during the company’s fiscal year before any withholding taxes. For companies based in the United Kingdom, dividends declared are net of the Advance Corporation Tax.

Gross Dividends Declared per ADR

Dividends declared per American Depository Receipt (ADR) before taxes are withheld

Gross Dividends Declared per ADS

Dividends declared per American Depository Share (ADS) before taxes are withheld

Gross Dividends Declared per share

Dividends declared per common share before taxes are withheld

Gross Equipment (Air Transport Industry)

The total of all flight equipment, ground stations, and other property, and all equipment (including property under capital lease) at original cost as reported by the airline company. Does not include advance payments for new equipment.

Gross Equipment (Air Transport Industry)

The total of all flight equipment, ground stations, and other property, and all equipment (including property under capital lease) at original cost as reported by the airline company. Does not include advance payments for new equipment.

Gross Equipment per share

Total equipment (before depreciation) per common share (for Airlines)

Gross Income

Total revenues minus costs of goods sold (excluding depreciation and amortization)

Gross Income (Financial Services Industry)

The total of interest on receivables, discounts, commissions, service charges, and other revenues.

Gross Income (REIT and Thrift Industries)

All income earned in normal operations excluding nonrecurring items such as gains from property sales.

Gross Income (Financial Services Industry)

The total of interest on receivables, discounts, commissions, service charges, and other revenues.

Gross Income (REIT and Thrift Industries)

All income earned in normal operations excluding nonrecurring items such as gains from property sales.

Gross Income to Interest Ratio (Financial Services Industry)

Gross income divided by total interest paid.

Gross Loans (Bank Industries)

Total loans outstanding before deductions for loan-loss reserves and unearned income.

Gross Margin

Gross Profit (total revenues minus the cost of goods sold, excluding depreciation and amortization) expressed as a percent of sales.

Gross Portfolio Yield (Investment Companies)

Gross annual income (before any expenses) divided by total assets at year end, expressed as a percentage.

Gross Portfolio Yield (Investment Companies)

Gross annual income (before any expenses) divided by total assets at yearend, expressed as a percentage.

Gross Profit (Industrial and Retail Industries)

The income remaining after subtracting the cost of the goods sold. Gross Profit is income before other expenses such as general, selling, and administrative costs, interest, depreciation, and taxes.

Gross Property, Plant & Equipment

The total amount of long-term assets crucial to running business operations, before depreciation.

Growth Stock

Stocks of companies whose earnings are expected to grow at an above-average rate relative to the broader market.