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		Financial Glossary


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Gearing

Measure of the degree to which a business is funded by debt rather than shareholders' equity. The US expression for the same thing is leverage. A highly geared company carries a lot of debt.

General Ledger

Accounting records that show all the financial statement accounts of a business.

Geographic Spread

The distribution of the investments in an investment trust's portfolio over different parts of the world, usually by country or region.

Gilt-Edged Securities

UK government bonds. Often used as a synonym for high quality. The securities are known as gilts, the market is the gilt market.

Global Bonds

Bonds designed to qualify for immediate trading in any domestic capital market and in the Euromarket.

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