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Stocks

Issue

When a company makes its securities available for purchase, this is known as an issuance. These securities can take the form of stocks, bonds, or other financial instruments. One specific type of issuance is known as issued shares, which refers to the portion of a company's shares that have been made available for sale. It's important to note that a company does not have to issue all of its authorized shares, which are the total number of shares that a company is allowed to issue.

Open-End Investment Fund

An open-end fund is a type of investment fund that consistently offers its securities to potential investors and is always prepared to buy back its securities. These securit...

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Capital Lease Obligations

Lease obligations refer to the financial commitments a company has made in regards to a lease agreement. These obligations are recorded as a liability on the balance sheet, ...

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New Issuer Listing - Spin-Off

In the world of finance, a common occurrence is a reorganization where a newly listed company acquires a business division or assets from another company. This transaction r...

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Dividends

Dividends are a form of distribution of profits to shareholders, typically occurring on a quarterly basis. This payment can be made in either cash or stock, depending on the...

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