TERMIUM Plus®

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

potential common share [1 record]

Record 1 2009-10-21

English

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

... a security or other contract that may entitle its holder to obtain common stock during the reporting period or after the end of the reporting period.

OBS

potential ordinary share: term used by the International Accounting Standards Board.

French

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

Titre ou autre contrat qui peut donner à son détenteur le droit de recevoir une ou plusieurs actions ordinaires : titre convertible en actions ordinaires, option sur actions ordinaires, bon de souscription d'actions ordinaires, accord d'émission conditionnelle d'actions ordinaires, etc.

OBS

Pour le calcul du résultat dilué par action, on tient compte uniquement des effets des actions ordinaires potentielles dilutives.

Spanish

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TERMIUM Plus®, the Government of Canada's terminology and linguistic data bank
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