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Off-Balance-Sheet FinanceAn arrangement to keep matching assets and liabilities away from the entity's balance sheet.
Offer for SaleA company makes a general offer of its shares to the public.
Operating ActivitiesThe principal revenue-producing activities of the entity and other activities that are not investing or financing activities.
Operating and Financial ReviewSection of the annual report of many companies which explains the main features of the financial statements.
Operating GearingThe ratio of fixed operating costs to variable operating costs.
Operating MarginOperating profit as a percentage of sales.
Operating RiskExists where there are factors, such as a high level of fixed operating costs, which would cause profits to fluctuate through changes in operating conditions.
Ordinary SharesShares in a company which entitle the holder to a share of the dividend declared and a share in net assets on closing down the business.
Ownership InterestThe residual amount found by deducting all of the entity's liabilities from all of the entity's assets. (Also called equity interest.)