TERMIUM Plus®

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

COMMON STOCK EQUIVALENTS [1 record]

Record 1 1996-11-06

English

Subject field(s)
  • Stock Exchange
DEF

A security that, because of its terms and the circumstances under which it was issued, is regarded as equivalent to a common share for purposes of calculating the earnings per share.

Key term(s)
  • common stock equivalent

French

Domaine(s)
  • Bourse
DEF

Titres qui, en raison de leurs caractéristiques et des circonstances entourant leur émission, permettent à leurs porteurs d'acquérir des actions ordinaires de la société. Lorsque ces titres sont dilutifs, les actions auxquelles ils donnent droit sont prises en compte dans le calcul des chiffres du bénéfice premier par action et du bénéfice dilué par action, comme si elles étaient des actions entièrement participatives.

Key term(s)
  • titre équivalent à des actions ordinaires

Spanish

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