| Types of shares | Dividends | Share Transactions |
|---|---|---|
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What is ordinary/common shares?
These shares carry voting rights and ownership in the company.
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Which is a cash dividend?
A dividend paid in cash to shareholders.
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What is par value?
The price printed on the share certificate.
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What is preference shares?
Shares that guarantee a fixed dividend before others.
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What is the record date?
The date you must own shares to receive dividends.
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What is a share repurchase/buyback?
When a company buys back its own shares.
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What is cumulative preference shares?
These preference shares allow unpaid dividends to accumulate.
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What is a stock dividend?
A dividend paid in the form of additional shares.
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What is share premium?
Shares sold for more than their par value create this account.
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What is shares issued at a premium?
Shares issued at a price higher than their par value.
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What is a declared dividend?
This dividend is declared but not yet paid.
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What is an IPO (Initial Public Offering)?
The first time a company offers shares to the public.
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What is non-voting preference shares?
These shares do not carry voting rights but get dividends first.
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What is the statement of changes in equity?
This financial statement shows dividends paid for the period.
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What is a stock split?
This happens when one share is divided into multiple cheaper shares.
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