The GEO Glossary of Terms has been compiled through contributions from the following companies or agencies:    
       
Glossary of Terms

BROWSE Select the first letter of the term you are looking for from the alphabet below. For example, select "A" to view all terms beginning with the letter "A." Please note: terms beginning with numbers will be available by clicking on the pound or number sign ("#") at the start of the alphabet.

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Term Definition (Partial. Please click the term itself to see the entire definition) Add a Comment No. of Comments
ABI (UK) Association of British Insurers. The “trade” ... Add a comment 0
Acceleration Order (USA) An order by the SEC declaring a registration... Add a comment 0
Acceleration Request (USA) A letter (or in some cases, oral communicati... Add a comment 0
Accountant’s Letter See `Accountant’s Opinion’. ... Add a comment 0
Accountant’s Opinion A report signed by an independent accountant, whic... Add a comment 0
Accredited Investor (USA) A term defined in Regulation D under the Sec... Add a comment 0
Accreted Value The theoretical price a bond would sell at if mark... Add a comment 0
Accrual Basis Accounting method in which income and expenses are... Add a comment 0
Accrued Expenses Expenses which are incurred, but for which payment... Add a comment 0
Accrued Market Discount An increase in the market price of a discounted bo... Add a comment 0
Accumulated Earnings Tax An additional tax on earnings that a business reta... Add a comment 0
Accumulated Profits Tax See `Accumulated Earnings Tax’. ... Add a comment 0
Acid Test Ratio See `Quick Ratio’. ... Add a comment 0
AD&D Accidental Death and Dismemberment. A type of insu... Add a comment 0
ADA Americans with Disabilities Act of 1990.... Add a comment 0
Adjustable Rate Preferred Stock Preferred stock whose dividend rate changes period... Add a comment 0
ADR or ADS (American Depositary Receipts or American Deposita... Add a comment 0
ADV Form (USA) The form required to be filed with the SEC i... Add a comment 0
Affiliate (USA) A person that controls, is controlled by, or... Add a comment 0
Aftermarket The trading activity in a security following its p... Add a comment 0
All Hands Meeting A meeting during the public offering process atten... Add a comment 0
All-or-None An offering of securities which provides that unle... Add a comment 0
Alternative Investment Market (AIM) The London Stock Exchange’s market for new, fast g... Add a comment 0
AMEX (American Stock Exchange) (USA) An exchange or... Add a comment 0
Analyst A research analyst usually employed by an investme... Add a comment 0
Angel A person or entity that provides financing to comp... Add a comment 0
Anti-dilution Provisions Provisions in an option or a convertible security ... Add a comment 0
Anti-dilution, Full Ratchet Anti-dilution provisions that apply the lowest sal... Add a comment 0
Anti-dilution, Weighted Average Anti-dilution provisions that apply a weighted ave... Add a comment 0
Anti-flowback Rules (USA) SEC rules under Regulation S that apply to o... Add a comment 0
Anti-take-over Provisions Provisions in a company’s charter and by-laws that... Add a comment 0
Antitrust Laws (USA) The United States laws regulating competitio... Add a comment 0
Arrearage Unpaid dividends due to holders of preferred stock... Add a comment 0
ASB (UK) Accounting Standards Board. See also IASB, FA... Add a comment 0
Audit Committee A committee of the board of directors responsible ... Add a comment 0
AWARD shares (conditional or restricted basis)... Add a comment 0



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For example, if you enter the word “market,” the result would be a list of terms including “Accrued Market Discount,” “After-market” and “Alternative Investment Market,” but it would also include “AMEX (American Stock Exchange),” “Antitrust Laws” and “Audit Committee” beacause these terms all have the word “market” in their definition.

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If you find that there is a widely used term missing from the library, please help us to add it to the Glossary. You may add a term to the GEO Terminology library if it does not already exist. If you find that a term already exists but you feel that the definition may not be quite as you understand it or you feel something needs to be added, then you may add these comments on the Detail page for the term in question. Simply click "add comment" when you see the term in a list or click on the term itself to go to a page where you can add a comment.


GEO Glossary of Terminology

GEO hopes to continue to revise and refine this first iteration of the glossary over time by utilizing the comments and contributions of GEO members. You may add your own comments regarding the definition of any of the expressions or phrases that appear in the glossary by writing in the comments box which appears after each definition and then submitting your comment. Each comment entered will appear as an addendum along with the current definition on the Definition Detail page and we will use these comments to refine the definitions so that we can continue to present the most current and up-to-date meanings of each of the expressions or phrases used in the equity compensation industry.