Rules and procedures generally accepted within the accounting profession.
Glossário
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GAAP (Generally Accepted Accounting Principles)
Rules and procedures generally accepted within the accounting profession.
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Gatekeepers
Specialist advisers who provide assistance to institutional and corporate investors when making private equity investments.
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General partner
A partner in a private equity management company who has unlimited personal liability for the debts and obligations of the limited partnership and the right to participate in its management.
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General partner’s commitment
Fund managers typically invest their personal capital right alongside their investors capital, which often works to instil a higher level of confidence in the fund. The limited partners look for a meaningful general partner investment of 1% to 3% of the fund.
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Generalist fund
Funds with either a stated focus of investing in all stages of private equity investment, or funds with a broad area of investment activity.
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Goodwill
The value of a business over and above its tangible assets. It includes the business’s reputation and contacts.
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Grandfather rights
Special rights given to a limited partner to access a follow-on fund, after having been invested in the previous fund.
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Grandstanding
When young, developing companies are rushed to an IPO by an inexperienced private equity organisation in order to demonstrate a successful exit record for the managment team.
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Green Shoe or Shoe
Term for an underwriter ’s over-allotment option. This name derives from the fact that the over-allotment option technique was first used in a public offering of the securities of The Green Shoe Company.
See Over-Allotment Option.
This is also an underwriting agreement provision that allows syndicate members to purchase additional shares at the original price.