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Definition of Common Shares
Are equity instruments that take no security against assets, have no fixed terms of repayment and pay no fixed dividends.
The ratio of stockholder equity to the average number of common shares. Book value
Cash flow from operations minus preferred stock dividends, divided by the
These are securities that represent equity ownership in a company. common shares let an
Value of outstanding common shares at par, plus accumulated retained
Securities (generally bonds or preferred shares) that are exchangeable at the option of the holder for common shares of the issuing firm.
Dividends paid for the past 12 months divided by the number of common shares
A measure of the earnings generated by a company on a per
Measure of the book value of a company on a per share basis. It is
Shows the "multiple" of earnings at which a stock sells. Determined by dividing current
Securities certificates issued in the U.S. by a transfer agent acting on behalf of the foreign
Number of shares authorized for issuance by a firm's corporate charter.
The number of shares of stock that the company is legally authorized to sell.
The theoretical amount per share that each stockholder would receive if a company’s assets were sold on the balance sheet’s date. Book value equals:
The representing of accounting information over multiple years as percentages
the minimum set of knowledge needed by a person to function effectively in a particular field
An agreement between two or more countries that permits the free movement of capital
common-size balance sheet
Balance sheet that presents items as a percentage of total assets.
common-size income statement
Income statement that presents items as a percentage of revenues.
shares of ownership sold to the public.
A financial security that represents an ownership claim on the
Ownership shares in a publicly held corporation.
That part of the capital stock of a corporation that carries voting rights and represents
Common stock equivalent
A convertible security that is traded like an equity issue because the optioned
Common stock market
The market for trading equities, not including preferred stock.
Common stock ratios
Ratios that are designed to measure the relative claims of stockholders to earnings
Cost of Common Stock
The rate of return required by the investors in the common stock of
Earnings per share of common stock
How much profit a company made on each share of common stock this year.
Fully diluted earnings per shares
Earnings per share expressed as if all outstanding convertible securities
The number of shares that the company has sold to the public.
shares that have been issued by the company.
Management/closely held shares
Percentage of shares held by persons closely related to a company, as
shares that are currently owned by investors.
The number of shares that are in the hands of the public. The difference between issued shares and outstanding shares is the shares held as treasury stock.
shares that have been issued by the company and are held by investors.
shares of stock given to managers on the basis of performance as measured by earnings
Preferred shares give investors a fixed dividend from the company's earnings. And more
Are equity instruments that take no security against assets, have flexible terms of repayment and pay fixed or floating dividends.
Return on Common Equity Ratio
A measure of the percentage return earned on the value of the
Certificates or book entries representing ownership in a corporation or similar entity
Result of a transaction that increases earnings per common share (e.g. by decreasing the
Ownership shares issued by a business corporation. A business
The number of shares of common stock that the security holder will receive from
Are debt instruments that are convertible into common or preferred shares, take secondary or no security against assets, have flexible terms of repayment and charge fixed or floating interest rates.
The contractually specified price per share at which a convertible security can be
A common term for convertible bonds because of their equity component and the
Employee stock fund
A firm-sponsored program that enables employees to purchase shares of the firm's
The net worth of a company. This represents the ownership interest of the shareholders (common and preferred) of a company. For this reason, shares or stocks are often known as equities.
An offer by the firm to give one security, such as a bond or preferred stock, in exchange for
Mutual funds that seek regular income. This type of fund invests primarily in government, corporate and other types of bonds, debt securities, and other income producing securities and in certain circumstances can also hold common and preferred shares.
The difference between the total assets and total liabilities of a company. Note: The value of the preferred shares is deducted from the net worth because the preferred's are usually redeemed before any value is paid to the common shareholders.
A security that shows ownership in a corporation and gives the holder a claim, prior to the
Issuance of "rights" to current shareholders allowing them to purchase additional shares,
Options: All option contracts of the same class that also have the same unit of trade, expiration date,
a right allowing the holder to purchase shares of common stock during some future time frame and at a specified price
A right to purchase a specific maximum number of shares at a specific
A firm's repurchase of outstanding shares of its common stock.
Weighted Average Cost of Capital (WACC)
A weighted average of the component costs of debt, preferred shares, and common equity. Also called the composite cost of capital.
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