Gain-on-sale accounting

A company estimates the future profitability of a trade made today and books a profit today based on the present value of those estimated future profits.

Exchange Offering Prospectus (EOP)

A form of prospectus that allows a company to conduct a prospectus offering through the facilities of a stock exchange, rather than issuing them directly to the public. The company then applies to list the securities on the exchange.

Conference Call

A multi-party telephone call hosted by a company, primarily for analysts, shortly after making an earnings announcement. 

GARP

Growth at a reasonable price. A strategy of buying stocks whose price/earnings ratio is equal to or less than the estimated annual earnings growth rate.

Gain-on-sale accounting

A company estimates the future profitability of a trade made today and books a profit today based on the present value of those estimated future profits.

Exchange-Traded Fund (ETF)

A special type of financial trust that allows an investor to buy an entire basket of stocks through a single security, which tracks and matches the returns of a stock market index. ETFs are considered to be a special type of index mutual fund, but they are listed on an exchange and trade like a stock. Also known as an index participation unit (IPU).