What are 'General Provisions'
General provisions are balance sheet items representing funds set aside by a company as assets to pay for anticipated future losses. For banks, a general provision is considered to be supplementary capital under the first Basel...
Definition
The gearing ratio is a fundamental analysis ratio that measures a company's degree of long-term debt in relation to its equity capital in a financial statement. It is common practice to calculate a debt-to-equity ratio when determining how much...
What is 'Gap Risk' The risk that an investment's price will change from one level to another with no trading in between. Usually such movements occur when there are adverse news announcements, which can cause a stock...
What is 'Gap Analysis' Gap analysis refers to the process through which a company compares its actual performance to its expected performance to determine whether it is meeting expectations and using its resources effectively. Gap analysis seeks...
What is 'General Business Tax Credit' The total value of all the individual credits to be applied against income on a tax return. This credit can be carried forward for a number of years in most cases...
DefinitionThe Glass–Steagall legislation describes four provisions of the U.S.A Banking Act of 1933 separating commercial and investment banking. The article 1933 Banking Act describes the entire law, including the legislative history of the provisions covered here. Glass-Steagall Act The...
What is 'Gentry-De La Garza Model' A different way of managing account receivables, proposed by college professors James A. Gentry and Jesus M. De La Garza in the mid-1980s. The Gentry-De La Garza model gives three reasons...
DefinitionIn mathematics, the geometric mean is a mean or average, which indicates the central tendency or typical value of a set of numbers by using the product of their values. The geometric mean is defined as the th root...
What is 'Gen-Saki' A secondary market in Japan, also known as a repo market for its similarity to repurchase agreements. It is a medium for government bonds, in the Japanese market only, to be reissued and resold...
What is 'General Agreements To Borrow - GAB' A borrowing/lending medium for members of the Group of Ten. Members of the lending country deposit funds into the International Monetary Fund (IMF), which are made available to be...