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Off-Balance-Sheet Finance: an arrangement to keep matching assets and liabilities away from the entity's balance sheet.

Offer for Sale: a company makes a general offer of its shares to the public.

Operating Activities: the principal revenue-producing activities of the entity and other activities that are not investing or financing activities.

Operating and Financial Review: section of the annual report of many companies which explains the main features of the financial statements.

Operating Gearing: the ratio of fixed operating costs to variable operating costs.

Operating Margin: operating profit as a percentage of sales.

Operating Risk: exists 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 Shares: shares 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 Interest: the residual amount found by deducting all of the entity's liabilities from all of the entity's assets (also called equity interest).