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  2. Stock appreciation right - Wikipedia

    en.wikipedia.org/wiki/Stock_Appreciation_Right

    SARs resemble employee stock options in that the holder/employee benefits from an increase in stock price. They differ from options in that the holder/employee does not have to purchase anything to receive the proceeds. [1] They are not required to pay the (options') exercise price, but just receive the amount of the increase in cash or stock. [2]

  3. Bonus share - Wikipedia

    en.wikipedia.org/wiki/Bonus_share

    An issue of bonus shares is referred to as a bonus share issue. A bonus issue is usually based upon the number of shares that shareholders already own. [2] (For example, the bonus issue may be "n shares for each x shares held"; but with fractions of a share not permitted.) While the issue of bonus shares increases the total number of shares ...

  4. Scrip issue - Wikipedia

    en.wikipedia.org/wiki/Scrip_issue

    In corporate finance, a scrip issue, also known as capitalisation issue or bonus issue, is the process of creating new shares which are given free of charge to existing shareholders. It is a form of secondary issue where a company's cash reserves are converted into new shares and given to existing shareholders , [ 1 ] or an issue of additional ...

  5. Capital surplus - Wikipedia

    en.wikipedia.org/wiki/Capital_surplus

    (3) Subject to this, the provisions of this Act relating to the reduction of a company's share capital apply as if the share premium account were part of its paid up share capital. A company's SPA is a part of creditors' buffer. Assets: Cash: $450. Liabilities: Nil. Shareholders' equity: Common stock: $100 Preference stock: $25 Share premium: $325

  6. Theoretical ex-rights price - Wikipedia

    en.wikipedia.org/wiki/Theoretical_ex-rights_price

    If the subscription price of the 1 new share is 800 pence (p) but the market price of 4 existing shares are 1,000p each, then the total value of the 5 shares would be 4,800. So, the market price of the shares after the rights issue is complete would be 960p. The value of the right to buy the one extra share at the subscription price of 800p ...

  7. Rights issue - Wikipedia

    en.wikipedia.org/wiki/Rights_issue

    The share price currently quoted on the stock exchanges is $400 thus the market capitalization of the stock would be $40 billion (outstanding shares times share price). If all the shareholders of the company choose to exercise their stock option, the company's outstanding shares would increase by 100 million.

  8. Dividend discount model - Wikipedia

    en.wikipedia.org/wiki/Dividend_discount_model

    In financial economics, the dividend discount model (DDM) is a method of valuing the price of a company's capital stock or business value based on the assertion that intrinsic value is determined by the sum of future cash flows from dividend payments to shareholders, discounted back to their present value.

  9. Participating preferred stock - Wikipedia

    en.wikipedia.org/wiki/Participating_preferred_stock

    The main benefit of owning preferred stock is that the investor has a greater claim on the company's assets than common stockholders. Preferred shareholders always receive their dividends first and, in the event the company goes bankrupt, preferred shareholders are paid off before the holders of common stock. In general, there are five ...

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