Capitalization Change

Capitalization Change

An increase or decrease in the number of shares outstanding. A capitalization change may occur due to a new issue, a share buyback, or any similar activity.
References in periodicals archive ?
The market capitalization change (from the beginning to the end of the reference period) for the large capitalization stock buyback portfolio (MCDSBP) stocks in Panel A is negative for all reference periods except the 2003 to 2012 reference period.
The market capitalization change (from the beginning to the end of the reference period) for the small capitalization, stock buyback portfolio (MCDSBP) stocks in Panel B are all negative.
Specifically, the table shows market capitalization changes for the stock buyback portfolio as well as the portfolio of all other stocks.
Notably, the new procedure retains the provision allowing a taxpayer to elect the recurring-item exception or 3 1/2-month rule in conjunction with a capitalization change, and continues to allow those that made unauthorized changes in a prior year to use the automatic procedure as long as prior-year returns are amended.
Industrial breakdown graphical breakdown of weekly stock exchange turnover by industries showing overall market capitalization changes