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- Adjusted share price »
- new determination of a share price to include operations which have brought on changes in the amount of capital, so as to enable comparisons of share price evolutions over time.
- ADR (American Depositary Receipt) »
- negotiable depositary certificate listed in US Dollars and whose attached interests are paid in US Dollars, representing one or more shares. It enables a non-American company to be listed in the USA under certain conditions.
- Allocation rights »
- the company’s capital can be increased by capitalization of retained earnings, profits or premiums. In such a case, the company creates new shares that are allocated to all existing shareholders for free, or the nominal value of existing shares is increased. In the case of allocation of new shares, existing shareholders receive allocation rights for these free shares in proportion to the number of shares they hold. Those allocation rights are quoted separately.
- Alternext »
- a market for small and midsized companies seeking to finance growth and gain access to the financial markets of the euro zone.
- Amortization »
- expense posted to financial results in order to spread the cost of equipment and property over its estimated lifespan.
- Autorité des Marchés Financiers (AMF) »
- French Financial Markets Authority, born of the merger of COB (Commission des Opérations de Bourse, equivalent of the American S.E.C.), the CMF (Financial Markets Council) and the CDGF (Centre for Discipline of Financial Management). The AMF sees to the protection of investors, to the quality of information issued by the companies, and more generally to the smooth running of the markets. It establishes their organization and ethic rules, and controls all issuances and introductions, as well as all public offers on French listed companies.
- Avoir fiscal »
- tax credit on dividends paid on French shares, equal to 50% of those dividends. The shareholder could write this amount off his taxes. The “Avoir fiscal” was abolished in 2005.