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 ?
However, the KIC would no longer need to furnish its shareholders with country-by-country information.
The company pledged to provide shareholders with "top level service" stating it pledged to maintain and enhance that level at the properties it retains.
With an S corp, gain from the sale of a capital asset held for at least one year will retain its "tax character" upon flow through to its shareholders and could be taxed at preferential capital gains rates of 15 percent.
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.
In the case of multiple shareholders, CPAs should recommend ratable capital contributions rather than debt.
As a member of a congregation, you can have an impact by helping determine how endowments are being invested, and by suggesting shareholder resolutions to hold corporate entities accountable to ethical standards.
81-70 recognizes that in the event of a widely held target company the potential exists for shareholders to not respond to a tax basis inquiry.
While not legally binding, "the shareholder resolution by its very nature commands the attention of top management and ultimately the board of directors," says Nicole St.
For whatever reasons, managements of large companies clearly have a substantial bias in favor of acquisitions that are not likely to benefit their own shareholders. Some of this problem will be reduced by the provision of the 2003 tax law that reduced the tax rate on dividends to the rate on long-term capital gains.
They decided to assert their rights as shareholders and get companies to shape-up.
Nearly all those problems can be averted with the help of competent counsel and a simple, uncomplicated document known as a shareholder agreement, commonly known as a buy-sell agreement.
The issue was whether certain indirect payments from Paulan to Sidal were loans from the shareholders to Sidal, which would create basis for the taxpayers against which losses might be deducted.

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