Your Free Online Legal Dictionary • Featuring Black’s Law Dictionary, 2nd Ed.

Category: G

GUIDELINE LIVES

Asset lives that decide tax depreciation of a building or equipments. It uses categories for apartments and warehouses.

GAIN CONTINGENCY

Indication of an upcoming gain, possibly caused by a favorable ruling, for a specific company that drives pending or possible development.

GAMMA HEDGE

A HEDGE technique used primarily to manage or neutralize the effects of NEGATIVE GAMMA, which can create large losses if markets move sharply and quickly before DELTA HEDGES can be rebalanced. Creating

GAS WELDING

Producing coalescence with one or more gas flames, usually oxygen and acetylene in a process to join metal at the piece’s ends, with or without the use of a filler metal.

GEISHA

A PRIVATE PLACEMENT, denominated in a currency other than Japanese yen, which is issued by a Japanese company. See also DAIMYO, SAMURAI, SHIBOSAI, SHOGUN.

GENERAL BUSINESS TAX CREDIT

Combined from several business purposed credits. Reforestation, research and starting a pension plan are aggregate tax allowances.

GENERAL JOURNAL

A chronological record of an entity’s financial transactions that are a part of other, special journals, or where no special journal exists. A common type of journal used in record keeping.

GESTALT

No exact English equivalent exists; Fuzzy German word. Completeness, configuration, essence, form, manner, organic structure, totality, and wholeness are parts of the varying definition. For an individual, the organized form or pattern

GILT

Security/stock pages’ edges were gilded in the past. Traded on the London stock exchange (LSE) and issued by the UK government, these are long-term fixed income debt security bonds. LSE is now

GLOBAL

All countries; all peoples. Interchangeable with international, except for mutual funds. A global fund is worldwide, while an international fund is all other countries except the United States. Known also as worldwide

GLOBAL QUOTA

A nation’s commitment of how much it will import from all countries.

GLYPH

A single character representing something. Different glyphs result from using different fonts for the same character. A character bit pattern, be it an outline or a shape.

GOING PUBLIC

Called an initial public offering, or IPO, a previously privately-held entity makes its shares available to the public via the open market for the first time.

GOLDEN RULE

Unless doing so would be patently absurd, courts should hold to commonly understood meanings of the words of a document .

GOOGLE CHECKOUT

Google-owned payment processing service. Makes online purchase paying very easy for buyers. Checking order and in-transit status from multiple websites happens on one page via one’s Google Checkout account. Stores credit and

GRAPHICAL USER INTERFACE (GUI)

Interface, point-of-contact software managing what passes forth and back between the computer and its user. Whatever displays, whatever a user enters, by keystroke, mouseclick, finger or stylus touch, or speech, is managed

GREENSHOE

An OPTION granted by an issuing company to the SYNDICATE UNDERWRITING a NEW ISSUE of EQUITY, which permits the syndicate to sell additional shares as part of the PRIMARY MARKET offering in

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