Banking and Finance (27)

Corporate Law (20)

Employment (15)

Insolvency and Restructuring (20)

Real Estate (16)

Tax Law (19)

A B C D E F G H I J K L M N O P Q R S T U V W X Y Z

Terms found Action for the restoration of ownership Amended dismissal Annuity Appeal against a decision Asset Assignment of Claims (Cession) Austrian Public Employment Service (AMS) Banking secrecy Bankruptcy proceedings BaSAG Book value / carrying amount Branch Brokerage Agreement Building Law Business Business entity Call for Tenders Capitalisation Casual Employment Certification Change in Operations Collective Bargaining Agreement Company Agreement Company Pension Comparison of business assets Compensation Compliance Compulsory enforcement Consumer Protection Act Corporate Reorganisation Act (URG) Corporation Covenants Debt restructuring Debtor Declaration of consent Decree Deferral Discount Dividend Double taxation Double-entry bookkeeping Easement Employee Stock Ownership Equity Equity loan Factoring Fees Act Financial plan Foreclosure sale Foreign-currency loan General partnership General Protection Against Dismissal Global assignment GmbH Group taxation Guarantee Guarantee credit Hidden reserves Hire Purchase Insolvency Insolvency Act Insolvency administrator Insolvency estate Insolvency register Inspection of the Land Register Inventory Land Register Letter of comfort Lien Limited partnership Liquidation Loan Loss Carryforward Maternity leave Merger Natural person Nominal value Option Outsourcing Part-time work Partnership Personal insolvency Pledge principle Preliminary decision on an appeal Progression Prohibition of alienation and encumbrance Prohibition on the repayment of deposits Property income tax Provision Proxy Public Limited Company Reallast Repayment Restriction on Transfer Restructuring proceedings Retention of title Revision Right of first refusal Right of retention Rights in rem Self-consumption Severance Pay Severance Pay new Severance Pay old Shareholder loans Short-time work Silent partnership Skimming procedure Social Plan Sole Proprietorship Standard value Stock Subscription right Superstruction Supervisory Board Tenancy agreement Works Council

Stock

What is a stock?

On the one hand, a stock is defined as a share in the authorized capital of a corporation, or as membership in the corporation and the associated rights (entitlement to net income, the right to participate in the annual shareholders’ meeting, the right to information, subscription rights, etc.). On the other hand, a stock certificate is a security that certifies this membership right.

What types of shares are there?

There are various types of shares: For example, a distinction is made between bearer shares and registered shares, depending on whether the shares are issued in the bearer’s name or in a specific name. In principle, shares have been required to be registered since 2011. The issuance of bearer shares is now permitted only if the company is publicly traded or if the articles of incorporation provide that the shares are to be admitted to trading on a stock exchange. Bearer shares must be represented by a global certificate. Furthermore, publicly traded corporations are required to file the global certificate. From the perspective of voting rights, a distinction can be made between common stock and non-voting preferred stock. Par value shares are issued at a specific par value, which must be at least one euro or a multiple thereof. In contrast, fractional shares have no par value. The share of the company associated with them is determined by the number of shares issued. However, the proportionate amount of the share capital attributable to a single no-par-value share must be at least one euro.

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