Sie sind auf Seite 1von 3

http://www.businessdictionary.com/definition/share.

html
SHARE:
A unit of ownership that represents an equal proportion of a company's capital. It entitles its holder (the shareholder) to an
equal claim on the company's profits and an equal obligation for the company's debts and losses.
Two major types of shares are (1) ordinary shares (common stock), which entitle the shareholder to share in
the earnings of the company as and when they occur, and to vote at the company's annual general meetings and other
official meetings, and (2) preference shares (preferred stock) which entitle the shareholder to a fixed
periodic income (interest) but generally do not give him or her voting rights.

Read more: http://www.businessdictionary.com/definition/share.html#ixzz445pKAYH5

1) ORDINARY SHARE:
UK and British Commonwealth countries term for common stock.
Read more: http://www.businessdictionary.com/definition/ordinary-share.html#ixzz445qworUn

(COMMON SHARE)
Type of security that serves as an evidence of proportionate ownership, imparts proportionate voting rights, and gives its
holder unlimited proportionate claim on the assets and income of the firm (after the claims of lenders, and
other obligations, are satisfied). Common stock constitutes the equity capital (also called risk capital) of the firm which is
never paid back (redeemed), and is lost if the firm fails. Common stock usually has a par value (amount for which
each share is sold for when first issued) but has no guaranteed value afterwards.
Read more: http://www.businessdictionary.com/definition/common-stock.html#ixzz445piINdE

HOLDER:
Party that is in possession of a document of title, a negotiable instrument, or a security (bond, note, share) that is drawn,
issued, or endorsed to the party, to its order, to bearer, or in blank.
Read more: http://www.businessdictionary.com/definition/holder.html#ixzz445pxwJLS

SHAREHOLDER:
An individual, group, or organization that owns one or more shares in a company, and in whose name the
share certificate is issued.
It is legal for a company to have only one shareholder. Also called (in the US) stockholder.

Read more: http://www.businessdictionary.com/definition/shareholder.html#ixzz445qCxyfZ

PROFIT:
The surplus remaining after total costs are deducted from total revenue, and the basis on which tax is computed
and dividend is paid. It is the best known measure of success in an enterprise.
Profit is reflected in reduction in liabilities, increase in assets, and/or increase in owners' equity. It
furnishes resources for investing in future operations, and its absence may result in the extinction of a company. As
an indicator of comparative performance, however, it is less valuable than return on investment (ROI).

Read more: http://www.businessdictionary.com/definition/profit.html#ixzz445qG16qL

DEBT:

A duty or obligation to pay money, deliver goods, or render service under an express or implied agreement. One who
owes, is a debtor or debitor; one to whom it is owed, is a debtee, creditor, or lender.
Use of debt in an organization's financial structure creates financial leverage that can
multiply yield on investment provided returns generated by debt exceed its cost. Because the interest paid on debt can
be written off as an expense, debt is normally the cheapest type of long-term financing.
Read more: http://www.businessdictionary.com/definition/debt.html#ixzz445qQEnvD

EARNING:
1.Alternative term for net income.
2.The famous 'bottom line,' being the last line-item in an income statement. In the UK and most other countries, earnings
generally represent the balance left after deducting operating expenses, interest charges, taxes, and dividends on
the preference shares (preferred stock) but not extraordinary items. In the US, earnings are often used interchangeably
with net income (net profit). Earnings of a firm are the paramount measure of itsvalue as seen by the stockmarket
which prizes both fast as well as stable earnings growth.

Read more: http://www.businessdictionary.com/definition/earnings.html#ixzz445rEC8dv

AGM:
Gathering of the directors and stockholders (shareholders) of every incorporated firm, required by law to
be held each calendar year. Generally, not more than 15 months are allowed to elapse between two AGMs, and a 21day's written notice of its date is required to be given to the stockholders. The main purpose of an AGM is to comply
with legal requirements, such as the presentation and approval of the audited accounts, election of directors,
and appointment of auditors for the new accounting term. Other items that may also be discussed include compensation
of officers, confirmation of proposed dividend, and issues raised by the stockholders.
Read more: http://www.businessdictionary.com/definition/annual-general-meeting-AGM.html#ixzz445rUKSrk

MEETING:
Formal or informal deliberative assembly of individuals called to debate certain issues and problems, and to take decisions.
Formal meetings are held at definite times, at a definite place, and usually for a definite duration to follow an agreed
upon agenda. In a corporate setting, they are divided into two main groups (1) Organizational meeting: normally a regular
meeting involving stockholders (shareholders) and management, such as aboard meeting and annual general meeting
(AGM). (2) Operational meeting: regular or ad hoc meeting involving management and employees, such as
a committee meeting, planning meeting, and sales meeting.
Read more: http://www.businessdictionary.com/definition/meeting.html#ixzz445rXhmlK

2) PREFERRENCE SHARE:
shares, often with no voting rights, which receive their dividend before all other shares and are repaid first at face value if
the company goes into liquidation
Read more: http://www.businessdictionary.com/definition/preference-shares.html#ixzz445rsQDPe

(PREFERRED STOCK)
Class of stock (shares) that pays fixed and regular interest income, instead of
a dividend (whose payment and amount depends on factors beyond stockholder's control). Holders of
preferred stock have claim over the firm's earnings (and assets in case of liquidation) ahead of (senior to) the claim of
holders of common stock (ordinary shares) but behind (junior to) the claims of bondholders and all other creditors.
Depending on the terms of the agreement under which preferred stock is issued, the degree of control of its holders over
the firm's operations ranges from none to the same as that of the holders of common stock.

Read more: http://www.businessdictionary.com/definition/preferred-stock.html#ixzz445s6At5C

INCOME:
1.The flow of cash or cash-equivalents received from work (wage or salary), capital (interest or profit), or land (rent).
2.Accounting: (1) An excess of revenue over expenses for an accounting period. Also called earnings or gross profit. (2)
An amount by which total assets increase in an accounting period.
3.Economics: Consumption that, at the end of a period, will leave an individual with the same amount of goods (and
the expectations of future goods) as at the beginning of that period. Therefore, income means the maximum amount an
individual can spend during a period without being any worse off. Income (and not the GDP) is
the engine that drives an economy because only it can create demand.

Read more: http://www.businessdictionary.com/definition/income.html#ixzz445sMdUy0

INTREST:
Finance: A fee paid for the use of another party's money. To the borrower it is the cost of renting money, to the lender
the income from lending it.
Interest on all debt is normally deductible before taxes are assessed on a company's income. Corporate
legislation requires disclosure of interest payable on loans, and companies often show a single interest figure in the income
statement while providing details in a note that may also include netting out of interest received or some
other adjustments. In cost accounting, interest is normally excluded from cost computations on the groundsthat (being
a payment for capital) it is equivalent to dividend, and hence is a finance item and not a cost item.

Read more: http://www.businessdictionary.com/definition/interest.html#ixzz445sQkjrh

VOTING RIGHTS:
Delegable right of a common stock (ordinary share) holder to take part in a firm's decision making process, by voting
on matters of policy and to choose members of the board of directors. Such matters include issuance of
additional stock, stock splits, and substantial changes in the firm's business. Most common shares have one vote each,
and preferred stock (preference share) holders usually also have the right to vote when theirdividends remain unpaid for a
specified period.
Read more: http://www.businessdictionary.com/definition/voting-right.html#ixzz445scKz8D