common stock
A security that represents an ownership interest in a company that typically includes eligibility to participate in dividend distributions and confers voting rights on certain matters pertaining to the operation of the company, such as mergers and acquisitions or a change to the company's by-laws. Compare to Preferred stock.
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qualifying share
classified stock
conversion ratio
convertible preferred stock
anti-dilution provision
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illiquid
indirect tax
shout option
auditing standards
miscalculation