CAPITAL SURPLUS
Capital surplus (also referred to as additional paid in capital, paid in capital in excess of par or share premium, is an accounting term which frequently appears as a balance sheet item
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CLASSIFIED STOCK
Separate classes of COMMON STOCK issued by a company with each class granting investors a distinct set of RENT RIGHTS and/or CONTROL RIGHTS. Classified stock is often used to increase or decrease
COMPLETE LIQUIDATION
Transferring all assets of a company to shareholders assuming responsiblity for them. It helps pay off matters and debts.
COMMERCIAL ORGANIZATION
A company with an asset that is made to create profit. Income left over is given to employees and shareholders. It can also be reinvested.
CHEWABLE PILL
A POISON PILL defense clause that gives COMMON STOCK shareholders the right to revoke the pill in the face of a bona fide TAKEOVER offer, or which automatically nullifies the pill if
BUSINESS COMBINATION STATUTE
These laws impose a moratorium on certain kinds of transactions (e.g., asset sales, mergers) between a large shareholder and the firm for a period usually ranging between three and five years after
BUSINESS CONTINUATION INSURANCE
Insurance designed to allow remaining partners or shareholders to purchase the portion of the company owned by a deceased partner or owner.
BREAKUP VALUE
Assessment of the remaining assets of a company on winding up after all liabilities have been paid. Such assets are available for distribution to shareholders of the company.
AGENCY COSTS
Direct and indirect costs arising from the separation of ownership (i.e., COMMON STOCK shareholders) and control (i.e., DIRECTORS and managers) that ultimately lead to a reduction in ENTERPRISE VALUE. Agency costs can
ASSET/EQUITY RATIO
The amount of revenue a company has. The total revenue and the amount a shareholder gets is used to reach this ratio.
ALL HOLDERS’ RULE
A rule that doesn’t allow a public offer to be made on a new issue before the shareholders get to make their offers.
ACQUISITION INDIGESTION
The terms of a large scale purchase of a company outlining legal and financial expectations when there will be a downscaling of positions and technologies that will keep the shareholders happy and
DIVIDEND
A fund to be divided. The share allotted to each of several persons entitledto share in a division of profits or property. Thus, dividend may denote a fund setapart by a corporation
PREFERRED DIVIDEND
One paid on the preferred stock of a corporation; a dividend paid to one classof shareholders in priority to that paid to another. Chaffee v. Railroad Co., 55 Vt 129;Taft v. Railroad
TRUSTEE
The person appointed, or required by law, to execute a trust; one in whom an estate, interest, or power is vested, under an express or implied agreement to administer or exercise it
PROCES VERBAL
In French law. A written report, which is signed, setting forth a statement of facts. This term is applied to the report proving the meeting and the resolutions passed at a meeting
PREFERENCE SHARES
A term used in English law to designate a new issue of shares of stock in a company, which, to facilitate the disposal of them, are accorded a priority or preference over
QUORUM
When a committee, board of directors, meeting of shareholders, legisla- tive or other body of persons cannot act unless a certain number at least of them are present, that number is called
COST-BOOK
A book In which a number of adventurers who have obtained permission to work a lode, and have agreed to share the enterprise in certain proportions, enter the agreement, and from time
CAPITAL, N
In political economy, that portion of the produce of industry existing in a country, which may be made directly available, either for the support of human existence, or the facilitating of production;
