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| | | | GLOSSARY of CORPORATE TERMS I | J | K | L | M | N |O | P | Q | R | S | T | U | V | W | X | Y | Z IASC An independent, accounting body formed in 1973 whose mission is to harmonize accounting principles used by private sector businesses and organizations around the world. ICGN The International Corporate Governance Network (ICGN), founded in 1995, is a formal network of investors, companies, academics, and finance experts created to provide a forum for communicating ideas regarding the development of global corporate governance practices. ICI Founded in 1940 as the national association of the American investment company industry, the Investment Company Institute (ICI) seeks to educate the public about the investment company business, guard the ethical integrity of the industry, and promote the interests of fund shareholders. Incorporators The person or persons who execute the articles of incorporation. Indemnification The practice by which corporations pay expenses of officers or directors who are named as defendants in litigation relating to corporate affairs. Note that directors and officers may also be paid for the expenses they incurred in the process of forming the corporation. Independent Director A person elected by shareholders to a corporation's board of directors who is not affiliated with the company in any other capacity. AKA: Outside director, non-executive director Individual Investor An individual who purchases generally small amounts of securities for his or her own account. Also known as a retail investor. AKA: Retail investor Individual Retirement Account A retirement savings account that allows individuals to set aside up to $2,000 per year, with earnings tax-deferred until withdrawals begin at age 59 1/2 or later. Initial Public Offering The initial sale of stock by a company to members of the public. Inside Director A member of a company's board of directors who is also an employee of the company. Insider Trading Buying or selling corporate stock by an insider, or an insider's disclosure of insider information Institutional Investor A large organization, such as a mutual fund, pension fund, bank, investment company, brokerage firm, endowment fund, university or insurance company, that invests its own assets or those held in trust either as its primary business or as an important secondary function. Interest An owner of a Limited Liability Company is represented by interests. Analogous to the shares of a corporation. Interlocking Directorates Two or more corporate boards of directors that share at least one director in common. Internal Audit An ongoing evaluation of a company's financial health by by its own employees. Internal Revenue Service The federal agency responsible for administering and enforcing the Treasury Department's revenue laws, through the assessment and collection of taxes, determination of pension plan qualification, and related activities. International Accounting Standards Financial reporting standards created by the International Accounting Standards Committee in an effort to harmonize various practices across the globe. International Accounting Standards Committee An independent, accounting body formed in 1973 whose mission is to harmonize accounting principles used by private sector businesses and organizations around the world. International Corporate Governance Network The International Corporate Governance Network (ICGN), founded in 1995, is a formal network of investors, companies, academics, and finance experts created to provide a forum for communicating ideas regarding the development of global corporate governance practices. International Organization of Securities Commissioners The International Organization of Securities Commissioners is a network of international securities commissions or similar organizations involved in the development and enforcement of securities regulation. The group was formed to help facilitate communication between securities regulators in an effort to harmonize international securities standards and to promote high standards of regulation and integrity in world securities and futures markets. Membership is strictly limited to government securities regulatory bodies. Intra Vires Relating to an action within the proper authority or power of a corporation or corporate officer as stated in the corporate charter. (Latin for "within the power.") Investment Bankers Commercial organizations involved in the business of handling the distribution of new issues of securities. Investment Company Act of 1940 Federal legislation passed to regulate investment companies including regulations relating to reporting requirements, securities pricing and fund allocation. Investment Company Institute Founded in 1940 as the national association of the American investment company industry, the Investment Company Institute (ICI) seeks to educate the public about the investment company business, guard the ethical integrity of the industry, and promote the interests of fund shareholders. Investor Relations Process by which a corporation communicates with its shareholders and the investment community. Investor Responsibility Research Center The Investor Responsibility Research Center (IRRC) is a not-for-profit institution whose mission is to provide impartial research on issues of corporate governance, shareholding, and other social issues worldwide. IOSCO The International Organization of Securities Commissioners is a network of international securities commissions or similar organizations involved in the development and enforcement of securities regulation. The group was formed to help facilitate communication between securities regulators in an effort to harmonize international securities standards and to promote high standards of regulation and integrity in world securities and futures markets. Membership is strictly limited to government securities regulatory bodies. IPO The initial sale of stock by a company to members of the public. IRA A retirement savings account that allows individuals to set aside up to $2,000 per year, with earnings tax-deferred until withdrawals begin at age 59 1/2 or later. IRRC The Investor Responsibility Research Center (IRRC) is a not-for-profit institution whose mission is to provide impartial research on issues of corporate governance, shareholding, and other social issues worldwide. IRS The federal agency responsible for administering and enforcing the Treasury Department's revenue laws, through the assessment and collection of taxes, determination of pension plan qualification, and related activities Issued Shares Shares a corporation has actually issued and not canceled.
J Jensen Index An index that uses the capital asset pricing model to determine whether a money manager outperformed a market index. Jensen's Alpha A comparison of a given company's market performance to that of other company's experiencing similar market risks.
K Keiretsu An alliance among suppliers, intermediaries, and other firms that operate vertically and horizontally and are centered around a financial entity.
LBO - Leveraged Buyout Takeover of a company using a significant amount of borrowed money, usually 70% or more of the total purchase price. Leverage Refers to the advantages that may accrue to a business through the use of debt obtained from third persons in lieu of contributed capital. Limited Liability Company The LLC is not a corporation, but it offers many of the same advantages. Many small business owners and entrepreneurs prefer LLC’s because they combine the limited liability protection of a corporation with the "pass through"" taxation of a sole proprietorship or partnership.
LLC’s are now available in all 50 states and Washington, DC Lockup Restrictions Provisions included as part of the initial public offering process or included in executive stock or stock option based compensation schemes that restrict the terms for future sale of shares of a publicly listed company. London Stock Exchange The London Stock Exchange is the UK's leading stock exchange and the most international of all stock exchanges worldwide with over 500 foreign (non-UK) companies listed. LSE The London Stock Exchange is the UK's leading stock exchange and the most international of all stock exchanges worldwide with over 500 foreign (non-UK) companies listed.
M Manager An ownership option for a Limited Liability Company is to have the LLC be operated by a group of managers. The actions of the managers are very similar to the board of directors of a corporation. In order for an LLC to be controlled by managers, this fact must be noted in the articles of organization. Member A person who is an owner of a Limited Liability Company. Note that the business decisions are made by the members unless managers have been appointed in the articles of organization. Merger The combination of two or more entities through a purchase acquisition or a pooling of interests. Differs from a consolidation in that no new entity is created from a merger. Meta Analysis A statistical technique that allows researchers to correct for various statistical artifacts and to aggregate results across studies to obtain an estimate of the true relationship between two variables Minority Shareholder A shareholder whose total share ownership in a publicly listed company is less than 50%. Minutes A written record of the events of a corporation, typically including all of the events taking place at both shareholders’ meetings and board of directors’ meetings. These records are usually kept in the corporations’ record book. Monetization Trades Strategies used by executives to limit the risk of holding a big position in a single stock by converting part of their holdings into cash without selling a single share.
NAIC Nonprofit organization created to assist investors in creating or joining investment clubs and educate the public about investing. NASD A self-regulatory securities industry organization of broker/dealers in the over-the-counter securities industry. Responsible for the operation and regulation of the NASDAQ stock market and over-the-counter markets. NASDAQ A computerized trading system established by the NASD for over-the-counter stocks. Name Reservation The name of a corporation or a Limited Liability Company must be different from those previously on the records of the government of the state of incorporation. A name can usually be reserved for 120 days with the proper fee. National Association of Investors Corporation Nonprofit organization created to assist investors in creating or joining investment clubs and educate the public about investing. National Association of Securities Dealers A self-regulatory securities industry organization of broker/dealers in the over-the-counter securities industry. Responsible for the operation and regulation of the NASDAQ stock market and over-the-counter markets. National Association of Securities Dealers Automated Quotations System A computerized trading system established by the NASD for over-the-counter stocks. Net Worth The amount by which assets exceed liabilities. New York City Employees' Retirement System NYCERS is the public pension system for all New York City employees. New York Stock Exchange The oldest and largest stock exchange in the US, located on Wall Street in New York City. No-Action Letter An SEC letter sent in response to a written request for clarification of the legality of an activity saying that no civil or criminal action will be taken against an individual engaging in the specific activity questioned. Non-Executive Director A person elected by shareholders to a corporation's board of directors who is not affiliated with the company in any other capacity. AKA: Outside director, independent director Non-Voting Common Stock Shares of common stock that do not provide the owner with the right to vote on corporate matters. No Par Shares Shares issued under a traditional par value statute that are stated to have no par value. Such shares may be issued for consideration designated by the board of directors. Note that the value of no par shares is determined by the state for franchise tax purposes and may result in higher franchise taxes in comparison with low par-value stock. NYCERS NYCERS is the public pension system for all New York City employees. NYSE The oldest and largest stock exchange in the US, located on Wall Street in New York City.
Officers People appointed by the directors to manage the daily affairs of a corporation. The officers usually consist of a president, vice-president, treasurer, and secretary. OLS The standard linear regression procedure used to analyze associations between a continuous dependent variable and either categorical or continuous independent variables. Operating Agreement An agreement among the members of a Limited Liability Company which governs the LLC’s operations and the rights of its members (analogous to a corporation’s bylaws). Option An agreement, or privilege, which conveys the right to buy or sell a specific security or property at a specified price, by a specific date. Ordinary Least Squares The standard linear regression procedure used to analyze associations between a continuous dependent variable and either categorical or continuous independent variables. Organizational Meeting The initial meeting at which the formation of the corporation is completed. At this meeting, initial tasks such as ratification of the articles of incorporation, issuance of the initial shares, election of officers, approval of bylaws, and authorization of the opening of bank accounts is passed. Outside Director A person elected by shareholders to a corporation's board of directors who is not affiliated with the company in any other capacity.
Paid in Capital Some states require corporations to have a specified amount of paid in capital (money) prior to the commencement of business. CT, DC, SD, and TX are among these states, and require a company to have $1,000 in paid in capital before starting business. Par Value An arbitrary or nominal value assigned to each share of stock. Stock must be sold for at least this value. Pass-Through Taxation A taxation situation where the business entity is not taxed and tax is only paid at the shareholder or interest holder level. Note that S corporations and Limited Liability Companies are pass-through taxation entities. Pay-for-Performance Term used to describe compensation concept whereby one's pay is directly related to the company's performance. Pension Fund A fund consisting of money contributed by the employer and/or the employees, plus earnings to provide pension benefits to retired employees of a corporation, government entity, or to other organizations. Pension Plan A qualified benefit plan set up by a corporation, government, labor union, or other organization to pay retirement benefits to its employees. Pensions and Welfare Benefits Administration Formerly known as the Pension and Welfare Benefits Program, the Pension and Welfare Benefits Administration (PWBA) is a sub-cabinet position under the Department of Labor. It is responsible for administering and enforcing the fiduciary, reporting and disclosure provisions of the Employee Retirement Income Security Act of 1974 (ERISA). P/E Ratio The relationship between a company's earnings and its share price, calculated by dividing the current share price of a stock by its earnings per share for a twelve month period. Piercing the Corporate Veil Corporate formalities such as record keeping and regular meetings must be followed or the corporate entity will not protect shareholders from corporate debt. Poison Pill A device designed to prevent a hostile takeover by increasing the takeover cost usually through the issuance of new preferred shares that carry severe redemption provisions. antitakeover defense, shareholder rights plan Pooling of Interests A merger accounting method where the balance sheets of the two merging companies are combined line by line without a tax impact. Preemptive Rights These give an existing shareholder the opportunity to purchase or subscribe for a proportionate part of a new issue of shares before it is offered to other persons. The purpose of these rights is to protect shareholders from dilution of value and control when new shares are issued. These rights may be limited or denied. Preferred Shares Shares that have preferential rights to dividends or to amounts distributed on liquidation, or both, ahead of common shareholders. Preferred shares are usually entitled only to receive specified limited amounts as dividends or on liquidation. Price-Earnings Ratio The ratio of earnings per share to current stock price. PRE 14A A preliminary proxy statement officially notifying shareholders of matters to be voted upon at the company's annual shareholder meeting. Preferred Stock Equity securities representing ownership in a corporation with preferential rights over others in regard to the payment of dividends and distribution of assets upon liquidation. Preferred stock usually does not carry voting rights. Price-to-Earnings Ratio The relationship between a company's earnings and its share price, calculated by dividing the current share price of a stock by its earnings per share for a twelve month period. AKA: Outside director, independent director Principal Shareholder Shareholder owning 10% or more voting stock in a publicly listed company. Private Corporations A company whose shares are not traded on the open market. Private Equity Equity capital investments in privately held, non-quoted companies. Privatization The repurchasing of some or all of a company's outstanding stock by employees or a private investor. Promoters Persons who develop or take the initiative in founding or organizing a business venture. Where more than one promoter is involved in a venture, they are described as CO-promoters. Professional Corporation A corporation organized for the purpose of engaging in a profession such as law, medicine, or engineering. Professional corporations must file articles of incorporation with the state which meet its requirements for a professional corporation. Prospectus A legal document published by a corporation in accordance with SEC regulations detailing the history, financial status, activities and future plans of the corporation with regard to specific securities offerings. Proxy A ballot by which shareholders can submit their votes on proposed corporate actions without physically attending the annual meeting. Proxy Battle Strategy used by an acquiring company in a hostile takeover attempt whereby the acquirer challenges the target company's management and solicits support from the target company's shareholders for proposals that would effectively give the acquiring company control of the target without having to pay a premium. Proxy Fight Strategy used by an acquiring company in a hostile takeover attempt whereby the acquirer challenges the target company's management and solicits support from the target company's shareholders for proposals that would effectively give the acquiring company control of the target without having to pay a premium. AKA: Proxy battle Proxy Statement A document sent by publicly listed corporations to their shareholders providing material information on corporate matters subject to vote at the annual meeting. Prudent Man Rule An investment standard that dictates the type of security, or specific securities, in which a fiduciary/trustee may invest money. Generally, it implies that a fiduciary/trustee may invest in a security only if it is one that a prudent man of discretion and intelligence would buy. Public Corporations A company which has issued securities through a public offering and whose shares are traded on the open market. PWBA Formerly known as the Pension and Welfare Benefits Program, the Pension and Welfare Benefits Administration (PWBA) is a sub-cabinet position under the Department of Labor. It is responsible for administering and enforcing the fiduciary, reporting and disclosure provisions of the Employee Retirement Income Security Act of 1974 (ERISA).
Quarterly Report A report filed quarterly in accordance with SEC regulations containing unaudited financial statements. Quorum The minimum participation required to conduct business at a particular meeting. Usually a quorum is achieved by a meeting of the majority of the directors or a meeting with the majority of outstanding shares represented. Note that the percentage needed for quorum may be modified in the bylaws.
Real Estate Investment Trust An organization, similar to an investment company, which invests in real estate loans (mortgages and trust deeds) and/or has equity interests in real estate. Red Herring Prospectus Investment/finance industry jargon for a preliminary prospectus issued to gauge interest in a prospective security offering. Registered Agent The agent named in the articles of incorporation to receive service of process on the corporation or other important documents. This agent must be named in the articles of incorporation. Registered Office The office named in the articles of incorporation located where the registered agent is located. Note that this need not be the principle office or place of business of the corporation. Regression Analysis A statistical technique used to find relationships between variables for the purpose of predicting future values. REIT An organization, similar to an investment company, which invests in real estate loans (mortgages and trust deeds) and/or has equity interests in real estate. Replacement Costs The amount it would cost to replace an asset at its current price. Resolution A formal decision of a corporation adopted by either the directors or the shareholders. Retained Earnings Net profits accumulated by a corporation after payment of dividends. Retail Investor An individual who purchases small amounts of securities for his or her own account. Also known as an individual investor individual investor Return on Assets A measure of a company's profitability; equal to a fiscal year's earnings divided by its total assets, expressed as a percentage. Return on Equity A financial ratio that measures of a firm's return on shareholder investment, equal to a fiscal year's after-tax income (after preferred stock dividends but before common stock dividends) divided by book value, expressed as a percentage. Return on Investment A financial analysis ratio that measures an investor's return on investment, equal to a fiscal year's net income divided by common stock and preferred stock plus long-term debt. Right to Vote The right of holders of common stock to vote on matters of corporate policy at a corporation's annual meeting. Risk Management The process of analyzing a corporation's exposure to risk and determining how to best handle such exposure. ROA A measure of a company's profitability; equal to a fiscal year's earnings divided by its total assets, expressed as a percentage. ROE A financial ratio that measures of a firm's return on shareholder investment, equal to a fiscal year's after-tax income (after preferred stock dividends but before common stock dividends) divided by book value, expressed as a percentage. ROI A financial analysis ratio that measures an investor's return on investment, equal to a fiscal year's net income divided by common stock and preferred stock plus long-term debt.
Schedule 13D Report filed with the SEC disclosing beneficial ownership of certain registered securities Schedule 13G Abbreviated form of schedule 13D limited to use by banks, insurance companies, broker/dealers S Corporation A corporation that has elected to be taxed under Subchapter S. The taxable income of an S corporation is not subject to tax at the corporate level, but is allocated to the shareholders to be taxed at that level. S corporation is similar, but not identical, to partnership taxation. Securities A general term that covers a variety of interests, including shares of stock, bonds, debentures, and other forms of interest. SEC Federal agency created under the Securities Exchange Act of 1934 to regulate the securities industry. The SEC enforces, among other acts, the Securities Act of 1933, the Securities Exchange Act of 1934, the Trust Indenture Act of 1939, the Investment Company Act of 1940 and the Investment Advisers Act. Securities Act of 1933 Federal legislation (US Code Title 15, Chapter 2A) that requires companies making a public offering of securities to file registration statements with the Securities and Exchange Commission disclosing material business and financial information before offering securities to the public. Securities and Exchange Commission Federal agency created under the Securities Exchange Act of 1934 to regulate the securities industry. The SEC enforces, among other acts, the Securities Act of 1933, the Securities Exchange Act of 1934, the Trust Indenture Act of 1939, the Investment Company Act of 1940 and the Investment Advisers Act. Securities Exchange Act of 1934 Federal legislation that created the Securities and Exchange Commission, outlawed manipulative and abusive practices in the issuance of securities, required registration of stock exchanges, brokers, dealers, and listed securities, and required disclosure certain financial information and insider trading. Selective Disclosure The release of relevant, material, market influencing information to a select group of people. Severance Pay Compensation given to a terminated employee. Share An interest in a corporation. Shareholder Any holder or owner of one or more shares in a corporation as evidenced by a stock certificate. Share Repurchase Plan The buying back of previously issued shares by a corporation in the open market, typically indicating management belief that the stock price is undervalued. Shareholder Activism The practice of taking action to effect change in publicly listed companies for the benefit of its shareholders. Shareholder Activist A group or individual that takes action in an effort to influence management and effect change in the behavior of corporations to increase shareholder value. Shareholder Proposal A recommendation or requirement, proposed by a shareholder holding at least $2,000 market value or 1% of the company's voting shares, that the company and/or its board of directors take action presented for a vote by other shareholders at the company's annual meeting. Shareholder Resolution A recommendation or requirement, proposed by a shareholder holding at least $2,000 market value or 1% of the company's voting shares, that the company and/or its board of directors take action presented for a vote by other shareholders at the company's annual meeting. AKA: Shareholder proposal Shareholder Rights Plan A device designed to prevent a hostile takeover by increasing the takeover cost usually through the issuance of new preferred shares that carry severe redemption provisions. AKA: Antitakeover defense, poison pill SIC Codes Four-digit code used by the Securities and Exchange Commission to categorize and identify a company's type of business. Socially Responsible Investing An investment strategy that seeks to achieve social as well as a financial return, usually by investing companies that function ethically. Sole Proprietorship A business carried on with an individual both as owner and conductor of business. The owner of a sole proprietorship is liable for all business debts. SRI An investment strategy that seeks to achieve social as well as a financial return, usually by investing companies that function ethically. Staggered Board A corporate board structure where only a portion of the board of directors is elected each year, usually to discourage takeover attempts. AKA: Classified board Stakeholder Any group or individual that has an interest in a company. Standard Industrial Classification Codes Four-digit code used by the Securities and Exchange Commission to categorize and identify a company's type of business. Stated Capital The basic capital of a corporation. Technically, it consists of the sum of the par value of all issued shares plus the consideration for no par value shares to the extent not transferred to capital surplus plus other amounts that may be transferred from other accounts. Stock An equity ownership interest in a corporation as demonstrated by stock certificates. Stock Certificate A written document showing ownership of shares in a corporation. Stockholder See shareholder. Stock Options An agreement, or privilege, which conveys the right to buy or sell a specific security or property at a specified price, by a specific date. Stock Purchase Plan An employee benefit plan that provides for the allocation of some of a company's stock for purchase by its employees. Stock Split An increase in the number of outstanding shares of a company's stock through a division, such that proportionate equity of each shareholder remains the same but with a proportionately lower market value per share. Stock Transfer Book A book where all the owners of shares of stock in a corporation are listed. Statutory Voting Method of shareholder voting in which shareholders cast all their votes either for or against each individual candidate nominated for the board of directors. Sustainability The ability of a community or society to develop a strategy of economic growth and development that continues to function indefinitely within the limits set by ecology and is beneficial to all stockholders and the environment. Subchapter S Refers to the subchapter of the Internal Revenue Code of 1954 that regulates the S corporation. A Subchapter S Corporation is a general corporation that has elected a special tax status with the IRS after the corporation has been formed. Subchapter S corporations are most appropriate for small business owners and entrepreneurs who prefer to be taxed as if they were still sole proprietors or partners. When a general corporation makes a profit, it pays a federal corporate income tax on the profit. If the company also declares a dividend, the stockholders must report the dividend as personal income and pay more taxes. S Corporations avoid this "double taxation" (once at the corporate level and again at the personal level) because all income or loss is reported only once on the personal tax returns of the stockholders. For many small businesses, the S Corporation offers the best of both worlds, combining the tax advantages of a sole proprietorship or partnership with the limited liability and enduring life of a corporate structure. Subscribers Persons who agree to invest in a corporation by purchasing shares of stock. Subscription An offer to buy a specified number of unissued shares of a corporation. Surplus A general term in corporate accounting that usually refers to either the excess of assets over liabilities or that amount further reduced by the stated capital represented by issued shares.
Taft-Hartley Act Federal legislation that amended the National Labor Relations Act of 1935 to include a definition of unfair labor practices, grant individual employees the right to sue union or company officials for unfair labor practices, restrict closed shops and prohibit secondary boycotts. Teachers Insurance and Annuity Association College Retirement Equities Fund TIAA-CREF is the premier pension system among education and research institutions in the US and is the largest portable pension system in the world with $232 billion in total assets under management. Thin Corporation A corporation with an excessive amount of debt in its capitalization. Primarily a tax concept. Ticker Symbol An abbreviation used to identify a security traded in the public marketplace. Tobin's Q A measure of a firm's performance by dividing the current market value of assets by their replacement costs. Toxic Securities Convertible securities whose exercise price is tied to the market price of the underlying security at time of conversion. Referred to as “toxic” as it has the potential to cause excessive dilution of the value of common stock. Trades Union Congress Founded in 1868, the Trades Union Congress is the formal representative body for the UK's labor force and includes 70 different unions in its membership. The TUC is the official representative for British workers in international bodies, such as the EU, and works to develop policies and influence government on workplace issues. Transparent Market A market in which there is open communication between stockholders, investors and company officials and current trade and quote information is readily available to the public. Treasury Shares Shares that were once issued and outstanding, but which have been reacquired by the corporation and "held in its treasury." TUC Founded in 1868, the Trades Union Congress is the formal representative body for the UK's labor force and includes 70 different unions in its membership. The TUC is the official representative for British workers in international bodies, such as the EU, and works to develop policies and influence government on workplace issues.
Ultra Vires The common law doctrine relating to the effect of corporate acts that exceed the powers or the stated purposes of a corporation. Traditionally, if a corporation acted beyond its stated purposes, the actions were unenforceable against the corporation. However, the legal strength of this doctrine has greatly diminished. Unanimous Written Consent Most states allow directors to act without a formal meeting if they all give consent to specific corporate actions in writing.
V Variable Reset Convertibles Convertible securities whose exercise price is tied to the market price of the underlying security at time of conversion. Referred to as “toxic” as it has the potential to cause excessive dilution of the value of common stock. Venture Capital Funds granted to startup firms and small businesses with exceptional growth potential in exchange for ownership or control of the business. Voting Trust A trust created by an agreement among shareholders to transfer legal title to their stock and voting rights to a trustee for a specific time period.
Watered Shares Par value shares issued for property which has been overvalued and is not worth the aggregate par value of the issued shares. Welfare and Pension Plans Disclosure Act Federal legislation passed in 1958 requiring pension plan administrators to file a plan description with the Labor Department for all plans covering 25 or more participants.
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