TERMIUM Plus®

The Government of Canada’s terminology and linguistic data bank.

POTENTIALLY DILUTIVE SECURITY [1 record]

Record 1 2010-08-20

English

Subject field(s)
  • Financial Accounting
  • Financial and Budgetary Management
  • Stock Exchange
DEF

Stock options, convertible preferred stocks, or bonds that potentially can be converted to common stock and therefore may dilute current shareholders' earnings at some point in the future.

OBS

The dilution would occur because earnings have to be spread among a greater number of stock shares.

Key term(s)
  • potentially dilutive security
  • dilutive security

French

Domaine(s)
  • Comptabilité générale
  • Gestion budgétaire et financière
  • Bourse
DEF

Titres convertibles, options, bons de souscription ou instruments équivalents qui, si les actions ordinaires supplémentaires auxquelles ils donnent droit étaient émises à la suite de la conversion ou de l'exercice de ces instruments, auraient pour effet de diminuer le résultat de base par action établi pour le bénéfice ou la perte avant activités abandonnées et éléments extraordinaires.

Key term(s)
  • titre potentiellement dilutif
  • titre dilutif

Spanish

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