Shares


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Shares

Certificates or book entries representing ownership in a corporation or similar entity.

Share

A certificate giving the person or company listed a portion of ownership in a stock, mutual fund, or some other investment vehicle. A share is the smallest unit of ownership. They may be bought or sold on or off an exchange.
References in periodicals archive ?
2003-7 involved a VPF with standard commercial terms similar to the VPF described above, with one notable exception: the counterparty in the ruling did not have the right to borrow the underlying shares pledged by the counterparty.
Under the Fifo method, the earliest shares acquired are deemed to be the first sold.
4) For publicly traded shares, fair market value may be determined by reference to market prices.
Since fewer shares are considered outstanding under SOP 93-6 than under the old accounting, earnings per share may increase or decrease under the new rules, even after accounting for the reduction in net income that stems from adopting the SOP.
But there was never a guarantee that a company's shares would increase just because of an announcement the day before.
The objective of basic EPS is to measure performance for the reporting period by dividing income available to common shareholders by the weighted average number of shares outstanding (see the flowchart on pages 64-66).
If the 1,000 shares offered as payment are mature ISO shares and the 5,000 shares are offered under an ISO plan:
Their worst stock was eToys: 333 shares bought for $68.
Dividends on ESOP shares are charged to retained earnings.