Company Ownership

Buy-Out
A buy-out, also known as a buyout, refers to the purchase of a substantial holding in a company, often by its existing managers or employees. This enables the acquiring party to gain greater control or full ownership of the company.
Equity Share Capital
Equity Share Capital refers to the portion of a company's capital that is raised in exchange for shares, representing ownership stakes in the company. This differs from non-equity shares which may include debt or preferred stock.
Ordinary Share
An ordinary share is a type of equity ownership in a company that typically provides its holder with voting rights and a share of the company's profits.
Ordinary Share Capital
Ordinary share capital is the total share capital of a company consisting of ordinary shares, which entitles shareholders to a share in the company's profits and may include voting rights and other privileges.
Shares
Shares represent units of ownership in a company, conferring certain rights such as earning dividends and voting in company matters. They can differ in type, such as ordinary shares and preference shares, and their trading is subject to various regulations depending on whether the company is public or private.

Accounting Terms Lexicon

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