Funds From Operations (FFO)

Used instead of earnings to evaluate real estate investment trusts (REITs). Depreciation of real estate that was deducted from earnings is added back in to calculate FFO. Any gains or losses from the sale of real estate is also removed. 

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.

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.

Equity Value

The total dollar value of volume traded on one side of the transaction for a specified period. It equals price multiplied by volume.

Escrowed Securities

The outstanding securities of an issuer that are not freely tradable, because they are subject to an escrow agreement that restricts the ability of certain security holders of that issuer from trading or otherwise dealing in those securities until certain conditions are satisfied.

Ex Dividend

The holder of shares purchased ex dividend is not entitled to an upcoming already-declared dividend, but is entitled to future dividends.

Ex Right

The holder of shares purchased ex rights is not entitled to already-declared rights, but is entitled to future rights issues.