= gearing

1) The US word for gearing.

2) The use by a company of its limited assets to guarantee substantial loans to finance its business.

3) A position (usually a derivatives position) in which the principal is small relative to the market risks.

• accrued benefits
• accrued charge
• accrued income scheme
• accrued interest
• accumulated depreciation
• accumulated dividend
• accumulated profits
• accumulating shares
• accumulation
• accumulation area
• accumulation trust
• accumulation unit
• acid-test ratio
• ACII
• acquisition
• acquisition accounting
• across-the-board movement
• ACT
• active management
• Active partner
• active stocks
• active underwriter
• activity-based costing
• actuals
• actuarial surplus