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Definition of Supermajority
Provision in a company's charter requiring a majority of, say, 80% of shareholders to approve
hours, machine hours or volume of production
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.
Specific sections and rules of the 1933 Act and 1934 Act that are
Large and creditworthy company.
An embedded option granting a bond issuer the right to buy back all or part of the issue prior
An amount that would be accepted in lieu of a chance at a possible higher, but
Sources of funds internally provided from operations that alter a company's
Assets acquired to create money. May include plant, machinery and equipment, shares of another company etc.
Expected rate of return demanded by investors in a company, determined by the average risk of the company’s assets and operations.
Related: Unsystematic risk
See asset-specific risk
A merger involving two or more firms that are in unrelated businesses.
A legal document creating a corporation.
Arrangement whereby the shareholders of a project receive output free of
DTC is a user-owned securities depository which accepts deposits of
Fair price provision
company engaged in making loans to individuals or businesses. Unlike a bank, it does not receive deposits from the public.
The form used by employers to report tip income by their employees
A corporation that owns enough voting stock in another firm to control management and
A merger involving two or more firms in the same industry that are both at the same
Income Tax Provision
The expense deduction from pretax book income reported on the
The fact that future inflation rates are not known. It is a possible contributing factor to
A firm licensed to sell insurance to the public.
Loan made by one unit of a corporation to another unit of the same corporation.
Transaction carried out between two units of the same corporation.
Limitation on merger, consolidation, or sale
A bond covenant that restricts in some way a firm's ability to
limited liability company
an organizational form that is a hybrid of the corporate and partnership organizational
Voting system under which each director is voted upon separately. Related: cumulative voting.
Voting system in which each director is voted on separately.
1) Acquisition in which all assets and liabilities are absorbed by the buyer.
The combination of two or more entities into a single entity, usually with one
Combination of two firms into one, with the acquirer assuming assets and liabilities of the target firm.
Optimal redemption provision
Provision of a bond indenture that governs the issuer's ability to call the
A company that retains control over one or more other companies.
Estimates of possible future liabilities that may arise.
Provision for Doubtful Accounts
An operating expense recorded when the allowance for
Provisional call feature
A feature in a convertible issue that allows the issuer to call the issue during the noncall
Gives the holder of a floating-rate bond the right to redeem his note at par on the coupon
Roth IRA. An IRA account whose earnings are not taxable at all under certain
Sales Revenue Revenue recognized from the sales of products as opposed to the provision of
Belief that supply creates its own demand.
an individual or firm engaged in a high or moderate degree of conversion that results in service output
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
Formal organizations, approved and regulated by the Securities and Exchange Commission
stockholders' equity, statement of changes in
Although often considered
A company that is controlled by another company through ownership
Organization usually combined with a commercial bank, which is engaged as a trustee for individuals or businesses in the administration of Trust funds, estates, custodial arrangements, stock transfer and registration, and other related services.
A merger in which one firm acquires another firm that is in the same industry but at another
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