Dilution

1. Corporate finance.

Adverse effects on the shareholder value, control or earnings per share of current shareholders of an additional issue of ranking share capital.

2. Corporate finance.

The adverse effects on the shareholder value, control and earnings per share of current shareholders of prospective future issues of ranking share capital.

3. Supply chain finance.

An event, short of default by the debtor, which reduces the value of an outstanding invoice.

Examples include commercial disputes and credit notes.

See also

• Corporate finance
• Credit note
• Debtors
• Default
• Diluted earnings per share
• Invoice
• Share
• Shareholder value
• Supply chain finance