Equity Ownership

Controlling Interest
An interest in a company that gives a person or another company control of it, usually through ownership of more than half the voting shares. Controlling interest can also be achieved with fewer shares if they are widely dispersed.
Preference Share
A type of equity ownership in a company that entitles holders to a fixed dividend before any dividends are paid to ordinary shareholders.
Share Register
A share register, also known as a register of members, is an official record kept by a company that details the names and addresses of the shareholders and the number of shares they hold.

Accounting Terms Lexicon

Discover comprehensive accounting definitions and practical insights. Empowering students and professionals with clear and concise explanations for a better understanding of financial terms.