Shareholders

shareholders' equity Definition Total assets minus total liabilities of an individual or company. For a company, also called owner's equity or net worth or net assets.

shareholders' equity total assets minus total liabilities of a corporation, also called stockholders' equity and net worth. Related Terms: ...

Dictionary » Letter S » shareholders' equity shareholders' equity See stockholders' equity.

Shareholders are the owners of a corporation. Shareholder benefits and appropriations ...

Shareholders of Dominion Homes, based in the Columbus suburb of Dublin, approved a deal to take the company private. Investors said, yes, to a merger with Silver Oak Capital LLC, a private-equity affiliate of New York-based Angelo Gordon & Co.

Shareholders' Equity: The amount of a corporation's assets belonging to its shareholders (both common and preferred) after allowance for any prior claim.

Shareholders receiving dividend income also receive a tax credit. Those taxed at the basic rate have no further tax to pay on their dividend income while those who pay income tax at the higher rate have to pay extra tax on their dividend income.

Shareholders' Equity: Net worth. Book value of Total Assets less Total Liabilities. Short-term : ...

Shareholders generally take a dim view of prior period adjustments as they tend to undermine confidence in management and financial information.

Shareholders' equity A company's net worth; that is, a company's total assets minus total liabilities. axisFlexSubContent Glossary ...

Shareholders elect a board of directors which hires employees. After salaries and other expenses are paid, the profits may be distributed to the shareholders in the form of dividends or reinvested in the corporation to allow it to grow.

Shareholders are given voting rights if they own common stock and this right allows the shareholder a voice in determining the directors of the company and company policy. . Knowledge Bank Money Centre ...

Shareholders: The persons or entities owning a share in a corporation. Compare with Bondholders. Français: Actionnaires Español: Accionista ...

shareholders' funds: what belongs to the shareholders of a company - issued capital, retained profit. SIA: Securities Institute of Australia. Standard & Poor's: a highly regarded US corporate credit ratings bureau.

Shareholders' Equity Ownership interest of common and preferred stockholders in a company. It is also the difference between the assets and liabilities of a company, which is sometimes called net worth, or just "equity." ...

Shareholders' equity This is a company's total assets minus total liabilities. A company's net worth is the same thing. Shareholders' letter ...

shareholders' pool / Aktionärspool / pool d'actionnaires / pool di azionisti A shareholders' pool combines the shareholdings of several or a number of shareholders in order to better represent common interests at stockholders' meetings.

Shareholders' equity Capital invested by the shareholders in the company, increased by the reserves. Solvency ...

Shareholders' Equity This is the amount with which a company's assets surpasses its liabilities. It represents the net-worth of a company, its true value. Also known as Net Worth. Sherman Anti-Trust Act (1890) ...

Shareholders of giant energy company Enersis blocked Endesa of Spain's $1.5 billion takeover bid by a 1% margin. 990203 ...

Shareholders' letter A section of an annual report where one can find jargon-free discussions by management of successful and failed strategies which provides guidance for the probing of the rest of the report.

Shareholders or Stockholders: Individuals or organizations that own shares of stock of a corporation.

Shareholders of the parent company receive stock in the new company based on an evaluation established for the new entity. in addition, they continue to hold stock in the parent company.

Shareholders' equity This consists of all amounts received when shares were issued (share capital), plus retained earnings, less treasury shares, and is shown on the balance sheet portion of a corporation's financial statements.

Shareholders Agreement: The generic term for any contract between two or more shareholders governing their conduct in relation to the corporation, or partnership, in which they own shares.

shareholders' equity: Total assets minus total liabilities of a company. shares: Certificates representing ownership in a corporation. short: The act of executing a short sale.

A shareholders rights to receive per-share dividends identical to those other shareholders receive. Dividends per share ...

All shareholders whose combined shares represent less than half of the total outstanding shares issued by a corporation have a minority interest in that corporation.

The shareholders of the old companies receive prorated shares in the new company. A merger is typically a tax-free transaction, meaning that shareholders owe no capital gains or lost taxes on the stock that is being exchanged.

The shareholders of a company can lose no more than their contributed capital. Limited liability plus stochastic value of assets through time gives allows equity to be viewed as a call option on the firm assets. Line of Credit ...

When shareholders vote for candidates nominated to serve on a company's board of directors, they usually cast their ballots using statutory voting.

Most shareholders can take advantage of a simplified method for taking the foreign tax credit. Income From U. S. Government Securities ...

Proxy Shareholders can appoint someone else to vote on their behalf if they can't make it to a meeting with a crucial vote.

Putting shareholders first; the notion that all business activity should aim to maximise the total value of a company's SHARES.

A group of shareholders who, because of their personal leverage, seek to invest in corporations that maintain a compatible degree of corporate leverage. Leverage ratios ...

A right of shareholders in a merger to demand the payment of a fair price for their shares, as determined independently. Appreciation Increase in the value of an asset.

The largest shareholders (in terms of percentages of companies owned) are often mutual funds, and especially passively managed exchange-traded funds. See also Corporate governance stock stock investor ...

[edit] Use by shareholders Public investors' use of EBITDA arose from their perception that accountants' measure of profits, using accrual accounting was manipulated, that a measure of cash earnings would be more reliable.

voting rights: Shareholders elect members of the board of directors. They also may vote on certain issues affecting the corporation. Voting is generally conducted on a one-share-one-vote basis.

Person elected by shareholders, usually during an annual meeting, to serve on the Board of Directors of a corporation. The directors appoint the president, vice president and all other operating officers.

Privilege granted shareholders of a corporation to subscribe to shares of a new issue of common stock before it is offered to the public.

Minority Interest Shareholders who own less than half the shares in a corporation. See: Majority Shareholder Minus Tick See: Downtick; Zero-Minus Tick ...

Person elected by shareholders to serve on the board of directors. The directors appoint the president, vice presidents, and all other operating officers. Directors decide, among other matters, if and when dividends shall be paid.top Discount ...

Capital gains distribution A distribution to the shareholders of a mutual fund out of profits from selling stocks or bonds, that is subject to capital gains taxes for the shareholders.

Payable date The date when dividends or capital gains are paid to shareholders or reinvested in additional shares.

Compares assets provided by creditors to assets provided by shareholders. Determined by dividing long-term debt by common stockholder equity.

Cash dividend A dividend paid in cash to a company's shareholders. The amount is normally based on profitability and is taxable as income. A cash distribution may include capital gains and return of capital in addition to the dividend.

close corporation plan An arrangement whereby surviving shareholders agree to buy a deceased shareholder's shares. close market A market with a narrow spread. Opposite of wide market.

Set of contracts perspective View of corporation as a set of contracting relationships, among individuals who have conflicting objectives, such as shareholders or managers.

Corporate bond fund An investment company (mutual fund) that invests in long-term corporate bonds and passes the income on these securities to its shareholders.

capital gains distributions Payments to mutual fund shareholders of gains realized during the year on securities that the fund has sold at a profit, minus any realized losses.

CLOSE (CLOSELY HELD) COMPANY -- Company which is owned or controlled by a single shareholder or closely knit group of shareholders. COMMENSURATE WITH INCOME STANDARD -- See: Super royalty provision ...

Cash Flow Cash generated by the firm and paid to creditors and shareholders. It can be classified as (1) cash flow from operations, (2) cash flow from changes in fixed assets, and (3) cash flow from changes in net working capital.

LETTER OF INTENT (LOI) A feature in mutual funds to reduce sales charges whereby a mutual fund shareholders promises to invest a specified amount of money during a stipulated period of time.

A mutual fund's distribution to shareholders of the profits derived from the sale of stocks and bonds. Certificate of deposit.

Directors, managers and employees of business corporations are supposed to use their delegated authority to maximize the total financial returns from the business to its owners, the shareholders.

In the US, a distribution of interest or dividends to the shareholders of a mutual fund....(Read more) Income Drawdown A facility that allows a delay in buying an annuity if rates are low when retirement age is reached.

Their government is democratic, based on one vote each, for man or woman; and their members or shareholders, and their committee-men or directors, are almost exclusively the more provident of the working classes, or belong to the class just above.

Share of the after-tax profit of a firm, distributed to its stockholders (shareholders) according to the number and class of stock (shares) held by them.

Sarbanes-Oxley Act: Legislation passed largely because of a number of corporate accounting scandals to protect shareholders and the public from accounting errors and fraudulent practices in the enterprise.

See also: Shareholder, Share, Stock, Market, Invest