[Generally Accepted Accounting Principles]
Rules and procedures generally accepted within the accounting profession.
In the USA, the Financial Accounting Standards Board (FASB ) is the body primarily responsible for setting the rules.

Advisor and/or manager of private equity investments by institutional investors.
Acts either as manager of funds or on the basis of a consulting or management agreement.

Gazelles are entrepreneurial organizations that grow at an explosive rate, often at 100% a year or more.

[Global Depositary Receipts or Global Depositary Shares]
A GDR is a negotiable certificate that represents an ownership interest in a specified number of securities that have been deposited with a depositary by the holder of such securities.
See also ADR or ADS.

A partner in a private equity management company who has unlimited personal liability for the debts and obligations of the limited partnership and the right to participate in its management.

A partnership in which the parties carry on all their business for the joint benefit and profit of all the parties concerned without attention to the capital being limited or not, or the contributions being equal or unequal.
Each partner shares the profits and losses on an equal basis and is liable for all debts and obligations of the partnership.

The lead underwriter in a simultaneous public offering in several countries or on several exchanges.
He coordinates the activities of the several underwriters responsible for their respective offering markets.
See also Lead Manager/Lead Underwriter.

The time at which the SEC declares a registration statement becoming effective under the Securities Act of 1933, so that sales (not just offers) of the securities being registered can be made.
See also Acceleration Order, Acceleration Request and Effective Date.

A method of insuring that key employees remain with the company for a certain period of time by granting the employees options or shares of stock that vest over a period of time.

A contractual arrangement between key employees and the company, that provides for the payment of a large bonus or other payment to the employee upon the occurrence of certain events, such as termination of employment without motive, or the merger or sale of the company.

Entitlement for an underwriter's over-allotment option.

Acquiring a large block of a public company's securities and threatening a take-over, tender offer, proxy fight or other action for the purpose of inducing the company to repurchase the securities at an above-market price.

Gross income expressed as a percentage of net sales.
The gross margin reveals how much a company earns taking into consideration the costs that it incurs for producing its product and/or services.
The gross margin is a good indication of how profitable a company is at the most fundamental level.
The higher the gross margins the more money is left over to spend on other business operations, such as research and development or marketing.

The offering of a security prior to the filing of a registration statement or during the registration process, or the publication of materials deemed to promote the sale of the company's securities, other than through a prospectus filed with the SEC.
See also Quiet period and Waiting Period.