Stock appreciation rights An award that allows the holder to profit from the appreciation in value of a set number of
shares of company stock over a set period of time.
an award that provides the holder with the ability to profit from the appreciation in value of a set number of
shares of company stock over a set period of time
Not exact matches
If Mr. Musk were somehow to increase the value
of Tesla to $ 650 billion — a figure many experts would contend is laughably impossible and would make Tesla one
of the five largest
companies in the United States, based on current valuations — his
stock award could be worth as much as $ 55 billion (assuming the
company does not issue any more
shares over the next decade, which is unrealistic).
Dividends, the
share of their revenues that
companies pay to their shareholders, are a big deal:
Over the past century, they've accounted for roughly half
of total returns earned by
stock investors.
The
company said in February that it planned to buy back up to $ 5 billion
of stock over 2018 - 2020 to
share the benefits
of higher oil prices with investors.
Apple's
stock dipped at the start
of 2016 due to concerns
over a slowdown in iPhone sales, though
share prices have since rebounded into positive territory for the year amid investor optimism for the
company's new line
of products.
Following a slew
of training from a variety
of experts, Zuckerberg apparently assuaged some concerns
of Facebook investors as the
company's
stock jumped
over the course
of the Senate hearing, closing at $ 165 a
share, or up 4.5 %.
With
shares of Qualcomm and NXP down
over 4 and 5 percent respectively after the ruling, Cramer credited Chinese officials for hitting U.S.
companies where it hurt — in the
stock market.
That amounts to about 1.2 %
of all
shares outstanding, which could be worth more than $ 300 million if the
company is valued at $ 25 billion (its last reported private valuation) when it goes public — and a lot more than that
over time if the
stock goes up.
Snap and its co-founders, Evan Spiegel and Bobby Murphy, have pledged to donate up to 13,000,000
shares of Class A common
stock over the next 15 to 20 years to a foundation to support arts, education and youth, the
company revealed in its S - 1 filing Thursday afternoon.
In September, the
company's
stock reached a 100 % increase
over last year, as Tsai and Ma discussed selling up to 22.5 million (or US$ 4 billion worth)
of the
company's
shares.
The exact
share exchange ratio will be determined by looking at the volume - weighted average
stock price
of the
companies over the last few months, one
of the sources added.
It's down about 14 % to $ 2.45 on Thursday at the time
of publishing, a far cry from the
company's
stock price
of over $ 14 per
share in 2012.
Shares of the home improvement
company rose 0.9 percent after Bernstein upgraded the
stock to outperform from underperform, set to add to a 42 percent climb
over the past six months.
The head
of a small
company that has attracted controversy
over its ties to cryptocurrency said that he is not going to sell his
shares while he is fighting $ 1.4 billion in bets against the
stock.
Shares of companies in the industry, including Southwest, United Continental and American Airlines fell more than 9 %, while Delta saw its
stock tumble by
over 5 %.
Despite poor performance from both
companies»
shares on Monday, Shopify's
stock has surged roughly 100 percent
over the course
of the past 12 months.
Instead, if the investor is purchasing $ 5,000 worth
of stock at a warrant - conversion price
of $ 2,000, the
company subtracts the cost
of the conversion and actually turns
over only $ 3,000 worth
of shares to its investor.
That may explain why Japan's Suntory jumped ahead
of a number
of European suitors, including France's Pernod Ricard, to bid for Beam last month — offering to pay Beam stockholders $ 83.50 per
share, a 25 % premium
over the
stock's then - market price
of around $ 67, in addition to assuming some $ 2.4 billion in
company debt.
If a breakup
of the
company delivers the cost savings that Peltz believes and improves pre-tax margins to 17 % and spurs 8 % revenue growth for 15 years, the
stock is worth
over $ 90 /
share.
The so - called boom that ensued was a
stock - market bubble created by channeling wage withholding into
shares of the
companies taken
over by Chile's kleptocrats.
The tender offer closed in September 2011, and at the close
of the transaction, the
Company recorded $ 34.7 million as compensation expense related to the excess
of the selling price per
share of common
stock paid to the
Company's employees and consultants
over the fair value
of the tendered
share, and $ 35.8 million as deemed dividends in relation to excess
of the selling price per
share of common and preferred
stock paid to existing investors in excess
of the fair value
of the
shares tendered.
However, these provisions may have the effect
of delaying, deterring or preventing a merger or acquisition
of our
company by means
of a tender offer, a proxy contest or other takeover attempt that a stockholder might consider in its best interest, including attempts that might result in a premium
over the prevailing market price for the
shares of Class A common
stock held by stockholders.
«We believe that the market performance
of a
share of common
stock,
over an extended period
of time, is likely to follow the business performance
of the underlying
company» Lou Simpson
Insiders sold a total
of 36,800
shares of company stock valued at $ 2,402,141
over the last three months.
The current
stock price (~ $ 86.70 /
share) implies the
company will not grow its profits more than 10 %
over the remainder
of its corporate life.
This was exasperated recently when I was discussing the case
of how most investors misunderstand how it can actually be good
over the long - run to change a
company's capitalization structure to replace equity with debt by borrowing funds on a long - term, low - cost, fixed - rate basis to repurchase
stock, lowering the total count
of outstanding
shares.
The
company repurchased 1,033,705
shares of its common
stock at an average price
of $ 66.21 per
share for a total
of over $ 68.4 million.
The number
of units awarded is equal to the amount payable with respect to a quarter divided by the average
over the last ten trading days
of the quarter
of the average
of the high and low trading price for
shares of the
Company common
stock on each day in the ten - day period.
In February 2016, the
Company issued to a service provider a 12 month convertible debentures at 15 % interest with a principal amount
of $ 35,000 along with 35,000 3 - year warrants to purchase
shares common
stock at $ 1.00 per
share The convertible debentures are payable at maturity, and convertible at the investor's determination at a price equal to 90 %
of the price
of a subsequent public underwritten offering if one occurs
over $ 5 million, or, if no subsequent offering occurs, at $ 0.75 per
share.
Under this program, for every
share of Valeant
stock that an executive purchases and commits not to sell for a period covering the executive's upfront equity grant (which is typically three or five years) the
Company matches with an RSU that vests
over the period covered by the upfront grant, so long as the executive holds the purchased
shares and remains employed by the
Company during the vesting period).
Dairy
company Milkiland, which operates in the Ukraine and Russia but is registered in the Netherlands, has commenced its public offering
of over 22 %
of its
shares as it prepared to list on the Warsaw
Stock Exchange.
Jane's
stock option plan allows her to purchase up to 1000
shares of BioPharmGene
over the next 5 years — directly from the
company — at a «strike price»
of $ 2.00 a
share (today's market price).
After studying this chapter, you will be able to: Explain the basic nature
of a joint
stock company as a form of business organisation and the various kinds of companies based on liability of their members Describe the types of shares issued by a company Explain the accounting treatment of shares issued at par, at premium and at discount including oversubsription Outline the accounting for forfeiture of shares and reissue of forfeited shares under varying situations Workout the amounts to be transferred to capital reserve when forfeited shares are reissued; and prepare share forfeited account State the meaning of debenture and explain the difference between debentures and shares Describe various types of debentures; Record the journal entries for the issue of debentures at par, at a discount and at premium Explain the concept of debentures issued for consideration other than cash and the accounting thereof Explain the concept of issue of debentures as a collateral security and the accounting thereof Show the items relating to issue of debentures in company's balance sheet Describe the methods of writing - off discount / loss on issue of debentures Explain the methods of redemption of debentures and the accounting thereof Explain the concept of sinking fund, its use for redemption of debentures and the accounting thereof Topic List Features of a Company Kinds of Companies Share Capital of a Company Nature and Classes of Shares Issue of Shares Accounting Treatment Forfeiture of Shares Meaning of Debentures Types of Debentures Issue of Debentures Over Subscription Terms of Issue of Debentures Interest on Debentures Writing - off Discount / Loss on Issue of Debentures Redemption of Debentures Redemption by Payment in Lump Sum Sinking Fund
company as a form
of business organisation and the various kinds
of companies based on liability of their members Describe the types of shares issued by a company Explain the accounting treatment of shares issued at par, at premium and at discount including oversubsription Outline the accounting for forfeiture of shares and reissue of forfeited shares under varying situations Workout the amounts to be transferred to capital reserve when forfeited shares are reissued; and prepare share forfeited account State the meaning of debenture and explain the difference between debentures and shares Describe various types of debentures; Record the journal entries for the issue of debentures at par, at a discount and at premium Explain the concept of debentures issued for consideration other than cash and the accounting thereof Explain the concept of issue of debentures as a collateral security and the accounting thereof Show the items relating to issue of debentures in company's balance sheet Describe the methods of writing - off discount / loss on issue of debentures Explain the methods of redemption of debentures and the accounting thereof Explain the concept of sinking fund, its use for redemption of debentures and the accounting thereof Topic List Features of a Company Kinds of Companies Share Capital of a Company Nature and Classes of Shares Issue of Shares Accounting Treatment Forfeiture of Shares Meaning of Debentures Types of Debentures Issue of Debentures Over Subscription Terms of Issue of Debentures Interest on Debentures Writing - off Discount / Loss on Issue of Debentures Redemption of Debentures Redemption by Payment in Lump Sum Sinking Fu
companies based on liability
of their members Describe the types
of shares issued by a company Explain the accounting treatment of shares issued at par, at premium and at discount including oversubsription Outline the accounting for forfeiture of shares and reissue of forfeited shares under varying situations Workout the amounts to be transferred to capital reserve when forfeited shares are reissued; and prepare share forfeited account State the meaning of debenture and explain the difference between debentures and shares Describe various types of debentures; Record the journal entries for the issue of debentures at par, at a discount and at premium Explain the concept of debentures issued for consideration other than cash and the accounting thereof Explain the concept of issue of debentures as a collateral security and the accounting thereof Show the items relating to issue of debentures in company's balance sheet Describe the methods of writing - off discount / loss on issue of debentures Explain the methods of redemption of debentures and the accounting thereof Explain the concept of sinking fund, its use for redemption of debentures and the accounting thereof Topic List Features of a Company Kinds of Companies Share Capital of a Company Nature and Classes of Shares Issue of Shares Accounting Treatment Forfeiture of Shares Meaning of Debentures Types of Debentures Issue of Debentures Over Subscription Terms of Issue of Debentures Interest on Debentures Writing - off Discount / Loss on Issue of Debentures Redemption of Debentures Redemption by Payment in Lump Sum Sinking Fund
shares issued by a
company Explain the accounting treatment of shares issued at par, at premium and at discount including oversubsription Outline the accounting for forfeiture of shares and reissue of forfeited shares under varying situations Workout the amounts to be transferred to capital reserve when forfeited shares are reissued; and prepare share forfeited account State the meaning of debenture and explain the difference between debentures and shares Describe various types of debentures; Record the journal entries for the issue of debentures at par, at a discount and at premium Explain the concept of debentures issued for consideration other than cash and the accounting thereof Explain the concept of issue of debentures as a collateral security and the accounting thereof Show the items relating to issue of debentures in company's balance sheet Describe the methods of writing - off discount / loss on issue of debentures Explain the methods of redemption of debentures and the accounting thereof Explain the concept of sinking fund, its use for redemption of debentures and the accounting thereof Topic List Features of a Company Kinds of Companies Share Capital of a Company Nature and Classes of Shares Issue of Shares Accounting Treatment Forfeiture of Shares Meaning of Debentures Types of Debentures Issue of Debentures Over Subscription Terms of Issue of Debentures Interest on Debentures Writing - off Discount / Loss on Issue of Debentures Redemption of Debentures Redemption by Payment in Lump Sum Sinking Fund
company Explain the accounting treatment
of shares issued at par, at premium and at discount including oversubsription Outline the accounting for forfeiture of shares and reissue of forfeited shares under varying situations Workout the amounts to be transferred to capital reserve when forfeited shares are reissued; and prepare share forfeited account State the meaning of debenture and explain the difference between debentures and shares Describe various types of debentures; Record the journal entries for the issue of debentures at par, at a discount and at premium Explain the concept of debentures issued for consideration other than cash and the accounting thereof Explain the concept of issue of debentures as a collateral security and the accounting thereof Show the items relating to issue of debentures in company's balance sheet Describe the methods of writing - off discount / loss on issue of debentures Explain the methods of redemption of debentures and the accounting thereof Explain the concept of sinking fund, its use for redemption of debentures and the accounting thereof Topic List Features of a Company Kinds of Companies Share Capital of a Company Nature and Classes of Shares Issue of Shares Accounting Treatment Forfeiture of Shares Meaning of Debentures Types of Debentures Issue of Debentures Over Subscription Terms of Issue of Debentures Interest on Debentures Writing - off Discount / Loss on Issue of Debentures Redemption of Debentures Redemption by Payment in Lump Sum Sinking Fund
shares issued at par, at premium and at discount including oversubsription Outline the accounting for forfeiture
of shares and reissue of forfeited shares under varying situations Workout the amounts to be transferred to capital reserve when forfeited shares are reissued; and prepare share forfeited account State the meaning of debenture and explain the difference between debentures and shares Describe various types of debentures; Record the journal entries for the issue of debentures at par, at a discount and at premium Explain the concept of debentures issued for consideration other than cash and the accounting thereof Explain the concept of issue of debentures as a collateral security and the accounting thereof Show the items relating to issue of debentures in company's balance sheet Describe the methods of writing - off discount / loss on issue of debentures Explain the methods of redemption of debentures and the accounting thereof Explain the concept of sinking fund, its use for redemption of debentures and the accounting thereof Topic List Features of a Company Kinds of Companies Share Capital of a Company Nature and Classes of Shares Issue of Shares Accounting Treatment Forfeiture of Shares Meaning of Debentures Types of Debentures Issue of Debentures Over Subscription Terms of Issue of Debentures Interest on Debentures Writing - off Discount / Loss on Issue of Debentures Redemption of Debentures Redemption by Payment in Lump Sum Sinking Fund
shares and reissue
of forfeited
shares under varying situations Workout the amounts to be transferred to capital reserve when forfeited shares are reissued; and prepare share forfeited account State the meaning of debenture and explain the difference between debentures and shares Describe various types of debentures; Record the journal entries for the issue of debentures at par, at a discount and at premium Explain the concept of debentures issued for consideration other than cash and the accounting thereof Explain the concept of issue of debentures as a collateral security and the accounting thereof Show the items relating to issue of debentures in company's balance sheet Describe the methods of writing - off discount / loss on issue of debentures Explain the methods of redemption of debentures and the accounting thereof Explain the concept of sinking fund, its use for redemption of debentures and the accounting thereof Topic List Features of a Company Kinds of Companies Share Capital of a Company Nature and Classes of Shares Issue of Shares Accounting Treatment Forfeiture of Shares Meaning of Debentures Types of Debentures Issue of Debentures Over Subscription Terms of Issue of Debentures Interest on Debentures Writing - off Discount / Loss on Issue of Debentures Redemption of Debentures Redemption by Payment in Lump Sum Sinking Fund
shares under varying situations Workout the amounts to be transferred to capital reserve when forfeited
shares are reissued; and prepare share forfeited account State the meaning of debenture and explain the difference between debentures and shares Describe various types of debentures; Record the journal entries for the issue of debentures at par, at a discount and at premium Explain the concept of debentures issued for consideration other than cash and the accounting thereof Explain the concept of issue of debentures as a collateral security and the accounting thereof Show the items relating to issue of debentures in company's balance sheet Describe the methods of writing - off discount / loss on issue of debentures Explain the methods of redemption of debentures and the accounting thereof Explain the concept of sinking fund, its use for redemption of debentures and the accounting thereof Topic List Features of a Company Kinds of Companies Share Capital of a Company Nature and Classes of Shares Issue of Shares Accounting Treatment Forfeiture of Shares Meaning of Debentures Types of Debentures Issue of Debentures Over Subscription Terms of Issue of Debentures Interest on Debentures Writing - off Discount / Loss on Issue of Debentures Redemption of Debentures Redemption by Payment in Lump Sum Sinking Fund
shares are reissued; and prepare
share forfeited account State the meaning of debenture and explain the difference between debentures and shares Describe various types of debentures; Record the journal entries for the issue of debentures at par, at a discount and at premium Explain the concept of debentures issued for consideration other than cash and the accounting thereof Explain the concept of issue of debentures as a collateral security and the accounting thereof Show the items relating to issue of debentures in company's balance sheet Describe the methods of writing - off discount / loss on issue of debentures Explain the methods of redemption of debentures and the accounting thereof Explain the concept of sinking fund, its use for redemption of debentures and the accounting thereof Topic List Features of a Company Kinds of Companies Share Capital of a Company Nature and Classes of Shares Issue of Shares Accounting Treatment Forfeiture of Shares Meaning of Debentures Types of Debentures Issue of Debentures Over Subscription Terms of Issue of Debentures Interest on Debentures Writing - off Discount / Loss on Issue of Debentures Redemption of Debentures Redemption by Payment in Lump Sum Sinking Fund M
share forfeited account State the meaning
of debenture and explain the difference between debentures and
shares Describe various types of debentures; Record the journal entries for the issue of debentures at par, at a discount and at premium Explain the concept of debentures issued for consideration other than cash and the accounting thereof Explain the concept of issue of debentures as a collateral security and the accounting thereof Show the items relating to issue of debentures in company's balance sheet Describe the methods of writing - off discount / loss on issue of debentures Explain the methods of redemption of debentures and the accounting thereof Explain the concept of sinking fund, its use for redemption of debentures and the accounting thereof Topic List Features of a Company Kinds of Companies Share Capital of a Company Nature and Classes of Shares Issue of Shares Accounting Treatment Forfeiture of Shares Meaning of Debentures Types of Debentures Issue of Debentures Over Subscription Terms of Issue of Debentures Interest on Debentures Writing - off Discount / Loss on Issue of Debentures Redemption of Debentures Redemption by Payment in Lump Sum Sinking Fund
shares Describe various types
of debentures; Record the journal entries for the issue
of debentures at par, at a discount and at premium Explain the concept
of debentures issued for consideration other than cash and the accounting thereof Explain the concept
of issue
of debentures as a collateral security and the accounting thereof Show the items relating to issue
of debentures in
company's balance sheet Describe the methods of writing - off discount / loss on issue of debentures Explain the methods of redemption of debentures and the accounting thereof Explain the concept of sinking fund, its use for redemption of debentures and the accounting thereof Topic List Features of a Company Kinds of Companies Share Capital of a Company Nature and Classes of Shares Issue of Shares Accounting Treatment Forfeiture of Shares Meaning of Debentures Types of Debentures Issue of Debentures Over Subscription Terms of Issue of Debentures Interest on Debentures Writing - off Discount / Loss on Issue of Debentures Redemption of Debentures Redemption by Payment in Lump Sum Sinking Fund
company's balance sheet Describe the methods
of writing - off discount / loss on issue
of debentures Explain the methods
of redemption
of debentures and the accounting thereof Explain the concept
of sinking fund, its use for redemption
of debentures and the accounting thereof Topic List Features
of a
Company Kinds of Companies Share Capital of a Company Nature and Classes of Shares Issue of Shares Accounting Treatment Forfeiture of Shares Meaning of Debentures Types of Debentures Issue of Debentures Over Subscription Terms of Issue of Debentures Interest on Debentures Writing - off Discount / Loss on Issue of Debentures Redemption of Debentures Redemption by Payment in Lump Sum Sinking Fund
Company Kinds
of Companies Share Capital of a Company Nature and Classes of Shares Issue of Shares Accounting Treatment Forfeiture of Shares Meaning of Debentures Types of Debentures Issue of Debentures Over Subscription Terms of Issue of Debentures Interest on Debentures Writing - off Discount / Loss on Issue of Debentures Redemption of Debentures Redemption by Payment in Lump Sum Sinking Fu
Companies Share Capital of a Company Nature and Classes of Shares Issue of Shares Accounting Treatment Forfeiture of Shares Meaning of Debentures Types of Debentures Issue of Debentures Over Subscription Terms of Issue of Debentures Interest on Debentures Writing - off Discount / Loss on Issue of Debentures Redemption of Debentures Redemption by Payment in Lump Sum Sinking Fund M
Share Capital
of a
Company Nature and Classes of Shares Issue of Shares Accounting Treatment Forfeiture of Shares Meaning of Debentures Types of Debentures Issue of Debentures Over Subscription Terms of Issue of Debentures Interest on Debentures Writing - off Discount / Loss on Issue of Debentures Redemption of Debentures Redemption by Payment in Lump Sum Sinking Fund
Company Nature and Classes
of Shares Issue of Shares Accounting Treatment Forfeiture of Shares Meaning of Debentures Types of Debentures Issue of Debentures Over Subscription Terms of Issue of Debentures Interest on Debentures Writing - off Discount / Loss on Issue of Debentures Redemption of Debentures Redemption by Payment in Lump Sum Sinking Fund
Shares Issue
of Shares Accounting Treatment Forfeiture of Shares Meaning of Debentures Types of Debentures Issue of Debentures Over Subscription Terms of Issue of Debentures Interest on Debentures Writing - off Discount / Loss on Issue of Debentures Redemption of Debentures Redemption by Payment in Lump Sum Sinking Fund
Shares Accounting Treatment Forfeiture
of Shares Meaning of Debentures Types of Debentures Issue of Debentures Over Subscription Terms of Issue of Debentures Interest on Debentures Writing - off Discount / Loss on Issue of Debentures Redemption of Debentures Redemption by Payment in Lump Sum Sinking Fund
Shares Meaning
of Debentures Types
of Debentures Issue
of Debentures
Over Subscription Terms
of Issue
of Debentures Interest on Debentures Writing - off Discount / Loss on Issue
of Debentures Redemption
of Debentures Redemption by Payment in Lump Sum Sinking Fund Method
(AP)-- Apple has given Tim Cook 1 million
shares of restricted
stock as he takes
over as reins
of the
company from Steve Jobs.
The passing
companies have increased fully diluted earnings per
share from continuing operations
over the last seven - year period by a median
of 12.3 %, compared to 5.2 % for all exchange - listed
stocks.
In his book What Works on Wall Street, he looked at the efficacy
of using buyback yield, the percentage
of shares a
company redeemed
over the last year, to pick
stocks.
Most
of our investments have characteristics that have been associated empirically with above - average investment rates
of return
over long measurement periods: a low
stock price in relation to book value, a low price - to - earnings ratio, a low price - to - cash - flow ratio, an above - average dividend yield, a low price - to - sales ratio compared to other
companies in the same industry, a significant pattern
of purchases by insiders, a significant decline in
share price.
If the
company recovers and increases exponentially
over the coming decades, those 7
shares will not participate in the growth
of the
stock price after the split event — you will only get the much lower cash - out amount for the
shares.
For investors seeking to accumulate
shares of a particular
company and holding on to those
shares over a long period, a Direct
Stock Purchase Plan (DSPP) may be a cost - efficient way to do so.
Shares of companies splitting their
stock experience short - term excess returns
of 3 %
over a two - day period surrounding the announcement during bull markets.
As
of July 1, 2011, the Cyclically Adjusted PE (CAPE) ratio for the S&P 500 is 23.13, which essentially means the average
share of common
stock in the S&P 500
companies trades for 23.13 times its annual earnings averaged
over... Continue reading →
When you purchase
stock, your hope is that other traders become more eager to own a
share of that
company over time.
Smaller high - growth
companies tend to outperform their larger peers
over the long - term and hugely successful ones are referred to as the five or ten — baggers which is the term used to describe
stocks which have increased five to ten times in
share price
over a length
of time, usually three, five or ten years.
By looking at a
stock's earnings per
share over a period
of several months or years, you can see how the
company has grown.
Market prices in OPMI markets seem to be set by market participants focused on short - run outlooks and trying to pick market bottoms; technical chartist considerations; predictions about
stock market movements
over the near term; general
stock market predictions at the expense
of company analysis; emphasis on earnings per
share, cash flow and dividends to the exclusion
of balance sheet considerations, especially creditworthiness.
The
Company has also suspended the
stock repurchase plan, approved in August
of 2008 by its Board
of Directors, to buy back up to 4 million
shares of common
stock over a three year period.
Shares of large
companies have been leading the charge in the
stock market
over the past year.
So it made sense that last year it made that formal by making them owners through an employee
stock ownership plan (ESOP), a
company - funded benefit plan that will,
over time, transfer an increasing
share of the
company to the employees who are helping build it.
The
stock is heavily shorted with
over 35 %
of its available
shares being borrowed and sold as a bet against the
company.