Denominator and Share: Difference between pages

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The part of a fraction which divides the rest of the fraction.
A share in a company is a proportionate ownership right in the company.




'''Example'''
Its main features normally include:


30 / 360
- A right to a proportion of any residual assets of the company on a liquidation. 


- A right to receive any dividends declared.


The denominator in this fraction is 360.
- A right to vote in general meetings of the company.


The other part of the fraction (30) is known as the numerator.
- An obligation to subscribe equity capital of a fixed amount per share.


Historically, shares were evidenced by paper certificates. 
More commonly, they are now recorded in electronic form.




== See also ==
== See also ==
* [[Day count conventions]]
* [[Allotment]]
* [[Numerator]]
* [[Common stock]]
* [[Concert party]]
* [[Control]]
* [[Dilution]]
* [[Dividend]]
* [[Equity]]
* [[Equity capital]]
* [[Equity market]]
* [[FA 1985 Pool]]
* [[Flowback]]
* [[Issued share capital]]
* [[Liquidation]]
* [[Ordinary shares]]
* [[Preference shares]]
* [[Security]]
* [[Share capital]]
* [[Shareholder]]
 
[[Category:Accounting,_tax_and_regulation]]
[[Category:The_business_context]]
[[Category:Corporate_finance]]
[[Category:Investment]]
[[Category:Financial_products_and_markets]]

Revision as of 13:10, 17 December 2020

A share in a company is a proportionate ownership right in the company.


Its main features normally include:

- A right to a proportion of any residual assets of the company on a liquidation.

- A right to receive any dividends declared.

- A right to vote in general meetings of the company.

- An obligation to subscribe equity capital of a fixed amount per share.


Historically, shares were evidenced by paper certificates.

More commonly, they are now recorded in electronic form.


See also