TERMIUM Plus®

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

CONTINGENT ISSUANCE [1 record]

Filter results by subject field Alphabetical list of terms

Filter results by subject field

Alphabetical list of terms

Record 1 2006-11-08

English

Subject field(s)
  • Corporate Economics
  • Finance
DEF

In the calculation of earnings per share, a possible issue of common shares that is dependent upon the conversion of senior shares or debt, the exercise of rights, warrants or options, or the satisfaction of certain conditions.

French

Domaine(s)
  • Économie de l'entreprise
  • Finances
DEF

Émission possible de titres, subordonnée à la réalisation de certaines conditions.

CONT

On trouve par exemple des accords d'émission conditionnelle d'actions dans lesquels le nombre d'actions à émettre dépend des bénéfices ou des cours futurs. Selon les circonstances, les actions dont l'émission est conditionnelle doivent être prises en compte dans le calcul du résultat de base par action ou du résultat dilué par action.

OBS

Dans certains pays, une émission d'actions ne peut être conditionnelle.

Spanish

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