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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
Number of shares authorized for issuance by a firm's corporate charter.
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
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
EPS, as it is called, is a company's profit divided by its number of outstanding
Earnings per share expressed as if all outstanding convertible securities
Total amount of shares that are in issue. Related: outstanding shares.
Percentage of shares held by persons closely related to a company, as
Issued share capital less the par value of shares that are held in the company's treasury.
shares that are currently owned 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
Program by which a corporation buys back its own shares in the open market. It is usually
This is a company's total assets minus total liabilities. A company's net worth is the
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
Earnings per share of common stock
How much profit a company made on each share of common stock this year.
The capital invested in a business by the shareholders, including retained profits.
Increasing the value of the business to its shareholders, achieved through a combination of
The number of shares of stock that the company is legally authorized to sell.
The number of shares that the company has sold to the public.
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.
The total amount of contributed capital and retained earnings; synonymous with stockholders' equity.
basic earnings per share (EPS)
This important ratio equals the net
book value and book value per share
Generally speaking, these terms
diluted earnings per share (EPS)
This measure of earnings per share
earnings per share (EPS)
See basic earnings per share and diluted earnings per share.
Book Value per Share
The book value of a company divided by the number of shares
Earnings per Share
A measure of the earnings generated by a company on a per
authorized share capital
Maximum number of shares that the company is permitted to issue, as specified in the firm’s articles of incorporation.
shares that have been issued by the company.
shares that have been issued by the company and are held by investors.
The residual interest or owners' claims on the assets of a corporation
Are equity instruments that take no security against assets, have no fixed terms of repayment and pay no fixed dividends.
Are equity instruments that take no security against assets, have flexible terms of repayment and pay fixed or floating dividends.
Owner of one or more shares of stock in a corporation.
Represents the total assets of a corporation less liabilities.
DLOC (discount for lack of control)
an amount or percentage deducted from a pro rata share of the value of 100% of an equity interest in a business, to reflect the absence of some or all of the powers of control.
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
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 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 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.
Buy on margin
A transaction in which an investor borrows to buy additional shares, using the shares
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
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
An investment company that sells shares like any other corporation and usually does not
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
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
Intra- or intermarket rivalry between businesses trying to obtain a larger piece of the same
The contractually specified price per share at which a convertible security can be
The number of shares of common stock that the security holder will receive from
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
One corporation holds shares in another firm.
A system of voting for directors of a corporation in which shareholder's total number of
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
Diminution in the proportion of income to which each share is entitled.
Result of a transaction that decreases earnings per common share.
Payments from fund or corporate cash flow. May include dividends from earnings, capital
A dividend is a portion of a company's profit paid to common and preferred shareholders. A stock
A group of shareholders who prefer that the firm follow a particular dividend policy. For
Dividend reinvestment plan (DRP)
Automatic reinvestment of shareholder dividends in more shares of a
A shareholders' rights to receive per-share dividends identical to those other shareholders receive.
Dividend yield (Funds)
Indicated yield represents return on a share of a mutual fund held over the past 12
Dow Jones industrial average
This is the best known U.S.index of stocks. It contains 30 stocks that trade on
The ratio of earnings per share after allowing for tax and interest payments on fixed interest
The gross underwriting spread adjusted for the impact of the announcement of the common
Efficient capital market
A market in which new information is very quickly reflected accurately in share
Employee stock fund
A firm-sponsored program that enables employees to purchase shares of the firm's
Also called a residual claim, a claim to a share of earnings after debt obligation have been
Securities that give the holder the right to buy or sell a specified number of shares of stock, at
Those holding shares of the firm's equity.
The marketplace in which shares, options and futures on stocks, bonds, commodities and indices
Exchange of stock
Acquisition of another company by purchase of its stock in exchange for cash or shares.
An offer by the firm to give one security, such as a bond or preferred stock, in exchange for
The percentage of the assets that were spent to run a mutual fund (as of the last annual
This literally means "without dividend." The buyer of shares when they are quoted ex-dividend
In connection with a rights offering, shares of stock that are trading without the rights attached.
The date on which a share of common stock begins trading ex-rights.
Firm commitment underwriting
An undewriting in which an investment banking firm commits to buy the
Fixed-price tender offer
A one-time offer to purchase a stated number of shares at a stated fixed price,
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