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G TO L
Gearing
Used to describe the proportion of debt held by a company in relation to the funds belonging to the shareholders. It can be calculated by dividing the company's total net debt by common shareholders equity. A highly geared company is one that carries a lot of debt.
Goodwill
Goodwill is the difference between the acquisition cost of a company and its balance sheet value, which reflects the historical cost of the net assets. It arises when a new company is incorporated into an existing group's balance sheet. It is most significant in industries that are not assets-based, particularly service businesses. Goodwill is included in the balance sheet as an intangible asset and is usually amortised, over a set time period.
Gross
Before tax or other items have been deducted. After the deductions, the amount is described as "net".
Initial Public Offering
Initial Public Offering or IPO is when shares in a company are offered to outside investors for the first time and simultaneously the company arranges to have its shares listed on a recognized stock exchange. This is also known as flotation.
Institutional investor
Large financial institutions such as pension funds, unit or investment trusts and insurance companies.
Intangible assets
Intangible assets are assets that can be neither seen nor touched. Examples include a company's brand, knowledge and goodwill.
Interest
Interest is the charge made for borrowing a sum of money.
Interim results
Unaudited first half figures that provide an indication of the company's trading and profit performance since the last full year accounting period. These figures are reviewed by the Auditors.
IPO
The IPO or Initial Public Offering is when shares in a company are offered to outside investors for the first time and simultaneously the company arranges to have its shares listed on a recognized stock exchange. This is also known as flotation.
Liabilities
Liabilities are sums owed by a company they are also known as creditors or payables.
Liquidity
Liquidity can refer to two things, one is the extent to which a company's assets are easily convertible into cash, enabling it to pay its debts when they fall due. The other is known as stock liquidity and relates to the average number of a company's shares available to be freely traded on a stock exchange.
Listed company
A listed company is one whose shares are listed on a stock exchange.
Listing Rules
Listing rules are the rules and continuing obligations that a company must comply with in order to retain or achieve a listing. The UK rules were operated by the London Stock Exchange until May 2000 and are now operated by the FSA.
London Stock Exchange
The London Stock Exchange is the world's fourth largest stock market measured by the market value of its listed companies and the biggest exchange in Europe.