Information about financial, finance, business, accounting, payroll, inventory, investment, money, inventory control, stock trading, financial advisor, tax advisor, credit.
Main Page: financial, money, tax advisor, finance, business, financial advisor, inventory, investment,
Also see related: property, mortgage, home, credit, home financing, insurance, home insurance, homebuyer, first time homebuyer,
Definition of Share
The minimum unit of ownership in a corporation.
Securities certificates issued in the U.S. by a transfer agent acting on behalf of the foreign
Maximum number of shares that the company is permitted to issue, as specified in the firm’s articles of incorporation.
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.
This important ratio equals the net
Generally speaking, these terms
The ratio of stockholder equity to the average number of common shares. Book value
The book value of a company divided by the number of shares
Cash flow from operations minus preferred stock dividends, divided by the
Are equity instruments that take no security against assets, have no fixed terms of repayment and pay no fixed dividends.
This measure of earnings per share
Amount of cash paid to shareholders expressed as dollars per share.
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
EPS, as it is called, is a company's profit divided by its number of outstanding
earnings per share (EPS)
See basic earnings per share and diluted earnings per share.
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
Issued share capital
Total amount of shares that are in issue. Related: outstanding shares.
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
Outstanding share capital
Issued share capital less the par value of shares that are held in the company's treasury.
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.
Program by which a corporation buys back its own shares in the open market. It is usually
Owner of one or more shares of stock in a corporation.
Represents the total assets of a corporation less liabilities.
Increasing the value of the business to its shareholders, achieved through a combination of
This is a company's total assets minus total liabilities. A company's net worth is the
The total amount of contributed capital and retained earnings; synonymous with stockholders' equity.
The residual interest or owners' claims on the assets of a corporation
The capital invested in a business by the shareholders, including retained profits.
A section of an annual report where one can find jargon-free discussions by
Certificates or book entries representing ownership in a corporation or similar entity
Mutual funds that do not charge an upfront or back-end commission, but instead take out up to
Accumulated Other Comprehensive Income
Cumulative gains or losses reported in shareholders'
activity based costing (ABC)
A relatively new method advocated for the
American Depositary Receipts (ADRs)
Certificates issued by a U.S. depositary bank, representing foreign
Annual fund operating expenses
For investment companies, the management fee and "other expenses,"
Yearly record of a publicly held company's financial condition. It includes a description of the
A report issued to a company’s shareholders, creditors, and regulatory
A clause in a shareholders agreement preventing a company from issuing additional shares, without allowing the current shareholders the opportunity to participate in the offering to avoid dilution of their percentage ownership.
Result of a transaction that increases earnings per common share (e.g. by decreasing the
A right of shareholders in a merger to demand the payment of a fair price for their shares, as
This is the quoted ask, or the lowest price an investor will accept to sell a stock. Practically speaking, this
The weighting of assets in an investment portfolio among different asset classes (e.g. shares, bonds, property, cash, overseas investments.
The tendency of stocks preferred by the dividend discount model to share certain equity
Brokerage house clerical operations that support, but do not include, the trading of stocks and
A term often used instead of the more formal and correct
A method of securities distribution/ underwriting in which the securities firm agrees to sell
This is the quoted bid, or the highest price an investor is willing to pay to buy a security. Practically
A large trading order, defined on the New York Stock Exchange as an order that consists of
A group of shareholders banding together to vote their shares in a single block.
BOOK VALUE OF COMMON STOCK
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:
a mission of increasing market share, even at
Buy on margin
A transaction in which an investor borrows to buy additional shares, using the shares
This is an agreement entered into by the owners of a business to define the conditions under which the interests of each shareholder will be bought and sold. The agreement sets the value of each shareholders interest and stipulates what happens when one of the owners wishes to dispose of his/her interest during his/her lifetime as well as disposal of interest upon death or disability. Life insurance, critical illness coverage and disability insurance are major considerations to help fund this type of agreement.
Purchase of a controlling interest (or percent of shares) of a company's stock. A leveraged buy-out is
An option contract that gives its holder the right (but not the obligation) to purchase a specified
The shareholders’ investment in the business; the difference between the assets and liabilities
CAPITAL IN EXCESS OF PAR VALUE
What a company collected when it sold stock for more than the par value per share.
The market in which investors buy and sell shares of companies, normally associated with a Stock Exchange.
Ownership shares issued by a business corporation. A business
A company that pays out all earnings per share to stockholders as dividends. Or, a company or
A dividend paid in cash to a company's shareholders. The amount is normally based on
Payment of cash by the firm to its shareholders.
An investment company that sells shares like any other corporation and usually does not
In medical insurance, the insured person and the insurer sometimes share the cost of services under a policy in a specified ratio, for example 80% by the insurer and 20% by the insured. By this means, the cost of coverage to the insured is reduced.
The fee paid to a broker to execute a trade, based on number of shares, bonds, options, and/or
These are securities that represent equity ownership in a company. Common shares let an
shares of ownership sold to the public.
Ownership shares in a publicly held corporation.
Common stock/other equity
Value of outstanding common shares at par, plus accumulated retained
Common stock ratios
Ratios that are designed to measure the relative claims of stockholders to earnings
Assets acquired to create money. May include plant, machinery and equipment, shares of another company etc.
Intra- or intermarket rivalry between businesses trying to obtain a larger piece of the same
The percentage tax charged by a state to an employer to
The number of shares of common stock that the security holder will receive from
Bond that the holder may exchange for a specified number of shares.
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
Securities (generally bonds or preferred shares) that are exchangeable at the option of the holder for common shares of the issuing firm.
A legal entity, organized under state laws, whose investors purchase
Cost company arrangement
Arrangement whereby the shareholders of a project receive output free of
A short call option position in which the writer owns the number of shares of the underlying
Credit unions are community based financial co-operatives and most offer a full range of services. All are owned and controlled by members who are also shareholders. Credit unions are regulated provincially and insured by a stabilization fund, deposit insurance or guarantee corporation.
One corporation holds shares in another firm.
A system of voting for directors of a corporation in which shareholder's total number of
Voting system in which all the votes one shareholder is allowed to cast can be cast for one candidate for the board of directors.
Currency risk sharing
An agreement by the parties to a transaction to share the currency risk associated with
Indicator of financial leverage. Compares assets provided by creditors to assets provided
Total par value (number of shares issued, multiplied by the par value of each share). Also
A common term for convertible bonds because of their equity component and the
A warrant entitles the holder to buy a given number of shares of stock at a stipulated
Related to : financial, finance, business, accounting, payroll, inventory, investment, money, inventory control, stock trading, financial advisor, tax advisor, credit.