(Profits for the period - after-tax preference share amounts)/Weighted average no. of ordinary shares outstanding during the period.

A debt investment where an investor loans money to an entity that borrows the funds for a defined period of time at a specified rate.

A dividend payment in the form of additional shares rather than a cash payout. In a 2-for-1 bonus issue each shareholder would receive two more shares for each share held.

An agreement to issue shares that is dependent on the satisfaction of specified conditions.

An unsecured debt instrument backed only by the credit worthiness of the borrower.

An instrument such as a share, stock or security that represents an ownership interest in the company.

An abbreviation for ‘number’.

An ordinary share is an equity instrument that is subordinate to all other classes of equity instruments.

A potentially ordinary share is a financial instrument or other contract that may entitle its holder to ordinary shares.

Options held by entities on their own shares that give entities the right to purchase their own new ordinary shares.

A reduction in the number of shares outstanding that increases the nominal value of the shares and increases the earnings per share, without providing the company with a change in funds. For example, a company may decide to consolidate its 1,000,000 €1 shares into 100,000 €10 ordinary shares.

A share option gives the holder the option of buying or selling a certain number of ordinary shares at a fixed price and fixed date in the future.

Division of a company’s existing shares into more shares. In a two-for-one share split each shareholder would receive an additional share for each share held.

A warrant gives you the right to buy a set number of ordinary shares at a fixed price within a specified timeframe.

Options issued by entities requiring them to repurchase their own shares.