A former UK scheme designed to encourage established companies to invest in the full-risk ordinary shares of companies similar to those qualifying under the Enterprise Investment Scheme (EIS). Companies investing through the CVS obtained corporation tax relief (at 20%) on the amount invested, provided that the shares were held for at least three years. The scheme was discontinued in 2010.
A type of preference share that does not entitle shareholders to receive omitted dividends from previous years.
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.
Risk capital refers to the funds invested in projects with a high level of uncertainty, such as new ventures or expanding businesses, where substantial risk exists but the potential for high returns is present.
Stock rights, also known as subscription rights or warrants, are financial instruments that give existing shareholders the right, but not the obligation, to purchase additional shares of a company at a predetermined price before a specified expiration date.
