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Garantie financiara/Financial Guarantee – Guarantee of securities as defined in the Government Ordinance no. 9/2004 regardin certain financial guarantee contracts, approved with modifications by Law no. 222/2004, as amended and supplemented.

Grad de indatorare/Degree of indebtness – Ratio between the total debt and total assets of the company, the lower the ratio, the more conservative the managers must be, who rely on the company’s own sources of financing. On the other hand, an efficient administration of borrowed funds may result in a higher return on assets, ie higher profitability. Indebtedness size varies depending on the company’s policy, and the sector it belongs to. For industrial companie leverage ratios up to 60-65% are accepted, provided that they lead to a higher profitability.

Grad de lichiditate/Liquidity degree – Expresses the easiness with which an asset can be converted into cash. The most liquid asset is the money that the company has in hand or in its current account.

Grup/Group – The group of companies consisting of a parent and its subsidiaries as defined in Section 12 or the group of companies referred to in art. Article 3. (1) and Art. 80 para. (7) and (8) of Directive 2006/48/EC of the European Parliament and of the Council of 14 June 2006 relating to the taking up and pursuit of the business of credit institutions.

Grup in legatura cu o firma de investitii/Group in relation to an investment firm – The group of which that firm forms a part, consisting of a parent undertaking, its subsidiaries and the  entities in which the parent undertaking or its subsidiaries hold a participation, as well as undertakings linked to each other by a relationship within the following meaning:

–        an undertaking and one or more other undertakings are managed on a unified basis pursuant to a contract concluded with  that undertaking or provisions in the memorandum or articles of association of those undertakings; or

the administrative, management or supervisory bodies of an undertaking and of one or more other undertakings consist for  the major part of the same persons in office during the financial year and until the consolidated accounts are drawn up.