Glossary

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Reported annual Earnings Per Share (EPS -12 months) and Dividends Per Share (DPS) for a company for the financial year indicated.

A notarized form stating where a person resides (or where a deceased party resided).

A written statement that attests to the fact that a shareholder is not in possession of his/her certificate due to loss or damage. The affidavit should be notarized.

A person with expertise in evaluating financial investments; he or she performs investment research and makes recommendations to institutional and retail investors to buy, sell, or hold; most analysts specialize in a single industry or business sector.

The date on which the company makes an announcement/notice to the public.

An audited report of a company’s year-end financial results and operations filed with PACRA. Shareholders may obtain a free copy of this report from the company.
The basic governing rules which set out the rights and duties of officers, directors and shareholders, and the organizational structure of the company.
The amount of shares that a company is permitted to issue.
The number of shares traded per day, averaged over a period of time, usually one year.
The price a prospective buyer is prepared to pay at a particular time for trading a unit of a given shares.
Book entry form of registered ownership allows ownership of shares without generating physical share certificates. Some benefits of book entry ownership are the elimination of problems associated with paper certificates such as storage and safety of shares.Book entry shares also eliminate the requirement for physical movement of share certificates at the time of sale or transfer of ownership.
A statement by court or authorized party that a copy is the true and correct copy and is still in full force and effect.
A dated document issued by the court naming an individual to act on behalf of anestate. Generally this is the document which names the Executor, Administrator, or Personal Representative.
The date a company closes its share register and on which a shareholder must officially own shares for the purpose of identifying those holders entitled to vote, the recipients of a forthcoming dividend distribution, or other rights.
The process of allowing physical certificates to be deposited into the shareholder’s account and held in Central Shares Depository (CSD).
Distribution of earnings to shareholders, prorated by the class of security and usually paid in the form of money.
Earnings before interest and taxes.
EPS represents the portion of a company’s profit allocated to each outstanding share of ordinary shares.
Interval between the announcement and the payment of the next dividend.
The date on or after which a share begins trading without the dividend included in the trade price.
An individual or institution nominated in a will and appointed by a court to settle the estate of an individual.
To implement the right under which the holder of an option, warrant, or right is entitled buy or sell the underlying shares.
A person or institution having a duty to act for another’s benefit such as managing money or property. A fiduciary must exercise care in such management activity imposed by law or contract.

A person who establishes the trust.

The deceased party had no will.

Someone who commits money or capital in order to gain a financial return, e.g. as an investment in the ordinary shares of a company. A shareholder.

The date that the shares started publicly trading. (Initial Public Offering)
The difference between today’s last trade and the previous day’s last trade.
Income after all expenses and taxes have been deducted, and used in calculating a variety of profitability and share performance measures.
Provided by a Notary Public; a notary seal signifies that the party signing the document has sworn that contents of the document are truthful and accurate.
A share analysis statistic in which the current price of a share (today’s last sale price) is divided by the reported actual (or sometimes projected, which would be forecast) earnings per share of the issuing firm; it is also called the “multiple”.
A financial ratio that compares share price with sales per share (or market value with total revenue).
The date on which a dividend will be paid to shareholders by the issuers’ paying agents.
A document used by one person to give another signing authority. A power of attorney is in effect only as long as the maker is alive.
Probate is the formal, court supervised process of turning a deceased party’s assets over to his or her heirs.
A formal written offer to sell securities that sets forth the plan for a proposed business enterprise, or the facts concerning an existing one, that an investor needs to make an informed decision.
A proxy is a person authorized to act or speak for another. Written power of attorney is given by shareholders of a corporation authorizing a specific vote on their behalf at company meetings. Proxies normally pertain to election of the Board of Directors or to various resolutions submitted for shareholders’ approval.
A report, which public companies are required to file and publish quarterly, that provides unaudited financial information and other selected material.
Shares held on the books of a company in the name(s) of the shareholder(s).
Net profits kept to accumulate in a business after dividends are paid.
A rights issue is an issue of additional shares by a company to raise capital. With the issued rights, existing shareholders have the privilege to buy a specified number of new shares from the firm at a specified price within a specified time.
The date specified for delivery of shares between broker firms.
Shareholders whose names actually appear on the records of the company from which the shares are issued.
The deceased party had a valid will.
A specialized agency appointed by a company to maintain records of shareholders; to cancel and issue certificates; and to resolve problems arising from lost, destroyed, or stolen certificates. A company may also serve as its own transfer agent.
This information is used for reporting on shares held by the company.
Shareholder revokes certificates from a Central Shares Depository.