shareholders


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Related to shareholders: Shareholders agreement

Stockholder

The person or company that owns a share in a publicly-traded company or a mutual fund. The share represents a certain (usually very small) percentage of ownership in the company or the securities underlying the fund. Thus, a stockholder has the right to receive a portion of the company's profits in the form of dividends, and, depending on the type of share, may have a right to vote on matters pertaining to corporate governance. A person or company becomes a stockholder on the record date, that is, on the date that the share was bought. A stockholder is also known as a shareholder.

shareholders

the individuals and INSTITUTIONAL INVESTORS who contribute funds to finance a JOINT-STOCK COMPANY in return for SHARES in that company There are two main types of shareholder:
  1. holders of PREFERENCE SHARES who are entitled to a fixed DIVIDEND from a company's PROFITS (before ordinary shareholders receive anything), and who have first claim on any remaining assets of the business after all debts have been discharged;
  2. holders of ORDINARY SHARES who are entitled to a dividend from a company's profits after all other outlays have been met and who are entitled to any remaining ASSETS of the business in the event of the company being wound up (LIQUIDATED).

Generally only ordinary shareholders are entitled to vote at ANNUAL GENERAL MEETINGS and elect DIRECTORS, since they bear most of the risk.

shareholders

the individuals and institutions who contribute funds to finance a JOINT-STOCK COMPANY in return for SHARES in that company There are two main types of shareholder:
  1. holders of PREFERENCE SHARES, who are entitled to a fixed DIVIDEND from a company's PROFITS (before ordinary shareholders receive anything) and who have first claim on any remaining assets of the business after all debts have been discharged;
  2. holders of ORDINARY SHARES, who are entitled to a dividend from a company's profits after all other outlays have been met and who are entitled to any remaining ASSETS of the business in the event of the company being wound up. Generally, only ordinary shareholders are entitled to vote at the ANNUAL GENERAL MEETING and to elect directors, since they bear most of the risk of losing their money in the event of company INSOLVENCY.

shareholders

See stockholders.

References in periodicals archive ?
Consulting or employment agreement payments are immediately deductible when paid by the buyer, and are included as ordinary income by the selling shareholders when received.
Increasingly," Bowie adds, "companies are beginning to implement shareholder proposals, especially when they address today's hot issues, such as de-classifying (electing them annually) staggered boards; eliminating 'poison pills' or agreeing to put them to a shareholder vote; expensing stock options and allowing shareholders to vote on golden parachutes that exceed three times an executive's compensation.
Whether shareholders recognize ordinary or capital gain income depends on the nature of the loans in their hands.
In Monsanto's case, shareholders worry that GM organisms and banned pesticide exports enhance vulnerability to lawsuits and negative publicity.
As part of his role as court monitor for MCI, Breeden published 78 recommendations for the bankrupt telecom giant, including provisions that he recommended all CEOs consider carefully such as allowing shareholders to nominate board candidates, providing for contested elections to board seats and requiring shareholder approval of extraordinary pay packages.
Soon KO had brought together a group of lawyers that could represent shareholders in lawsuits.
tax purposes as if Canco transferred all of its assets to a new USCO in exchange for stock, followed by a distribution of that stock to Canco shareholders.
Shareholders who participate in any form at the Extraordinary General Meeting, whether directly, by proxy, or by long-distance voting, shall be entitled to receive an ATTENDANCE PREMIUM of fifteen euro cents gross per share (0.
In other rulings, (4) a lawyer, an accountant, a tax preparer or financial consultant failed to complete Form 2553, but the company filed Form 1120-S, and the shareholders included the income on their returns.
Managements of companies that have had a major layoff or [that have] seen their stock price drop sharply--a fairly large universe now--need to think hard about what they will say to shareholders at this year's annual meeting," says John Wilcox, vice chairman of Georgeson Shareholder Communications in New York.
There is the possibility of some relief, however: A CPA firm and its shareholders are in a better position to avoid serious tax consequences if such agreements are not in place when the professional corporation is dissolved.