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Define Equity shares?

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Define Equity shares?

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  1. Equity share

        Share which entitles the holder to claim all the rights laid down in the [German] Corporation Act. The opposite of equity share is preference share.

    NOTE:  The following definitions clarify the meaning and usage of various terms used in the Financial Manual for Grants and Contracts and are applicable and binding for that purpose.  Unless a specific legal authority is cited, they are not intended to be definitions for legal or general use.

    Acquisition Cost—the cost of the asset including the cost to put it in place. Acquisition cost for equipment means the net invoice price of the equipment, including the cost of any modifications, attachments, accessories, or auxiliary apparatus necessary to make it usable for the purpose for which it was acquired. Ancillary charges, such as taxes, duty, protective in transit insurance, freight, and installation may be included in, or excluded from, capital expenditure cost in accordance with the organization’s regular accounting practices.

    Acquisition Date—the date that final acquisition is complete and title vests in the Contractor; or the date federal or state property transfers title to the Contractor. When used in terms of maintaining the master property list, it may also be used to refer to the date the Contractor receives loaned property from the federal or state government.

    Agency—refers to the staff and departments of the Texas Workforce Commission.

    Allocable—cost is allocable to a particular cost objective if the goods or services involved are chargeable or assignable to such cost objective in accordance with the relative benefits received; this applies whether the cost is direct or indirect; in order to be allocable to a particular cost objective, the cost must be treated consistently with other costs incurred for the same purposes in like circumstances.

    Apparent Conflict of Interest—a circumstance in which the action of an individual in a decision-making position appears to be:

    (A) influenced by considerations of one or more of the following: gain to the person, entity, or organization for which the person has an employment interest, substantial financial interest, or other interest, whether direct or indirect (other than those consistent with the terms of the contract); or

    (B) motivated by design to gain improper influence over the Commission, the Agency, or the Contractor.

    Applicable Credits—those receipts or reduction of expenditure-type transactions that offset or reduce expense items allocable to the award as direct or indirect costs.  Examples of such transactions are:  purchase discounts, rebates or allowances, recoveries or indemnities on losses, insurance refunds or rebates, and adjustments of overpayments or erroneous charges.  To the extent that such credits accruing to or received by the organization relate to allowable costs, they shall be credited to the federal or state award either as a cost reduction or cash refund, as appropriate.

    In some instances, the amounts received from the state or federal government to finance activities or service operations of the organization should be treated as applicable credits.  Specifically, the concept of netting such credit items (including any amounts used to meet cost sharing or matching requirements) should be recognized in determining the rates or amounts to be charged to federal or state awards.  Additional examples can be found in ASMB C-10, Question 2-17.

    Assistance Organization—as defined by the Texas Government Code §2175.001(1) refers to:

    (1) a nonprofit organization that provides educational, health, human services, or assistance to homeless individuals;

    (2) a nonprofit food bank that solicits, warehouses, and redistributes edible but unmarketable food to an agency that feeds needy families and individuals;

    (3) Texas Partners of the Americas, a registered agency with the Advisory Committee on Voluntary Foreign Aid, with the approval of the Partners of the Alliance office of the Agency for International Development;

    (4) a group, including a faith-based group, that enters into a financial or nonfinancial agreement with a health or human services agency to provide services to that agency's clients;

    (5) a local workforce development board created under Section 2308.253;

    (6) a nonprofit organization approved by the Supreme Court of Texas that provides free legal services for low-income households in civil matters;

    (7) the Texas Boll Weevil Eradication Foundation, Inc., or an entity designated by the commissioner of agriculture as the foundation's successor entity under Section 74.1011, Agriculture Code; and

    (8) a nonprofit computer bank that solicits, stores, refurbishes, and redistributes used computer equipment to public school students and their families.

    Base Period—the period in which indirect costs are incurred and accumulated for allocation to work performed in that period.  The base period normally should coincide with the organization’s fiscal year but, in any event, shall be so select as to avoid inequities in the allocation of the costs.

    Bidders List—a list of prequalified persons, firms, or products that is used in acquiring goods and services; vendors usually request to be included on the bidders list, and have generally not been competitively procures; see also vendors list

    Bid Guarantee—a “bid guarantee” must consist of a firm commitment such as a bid bond, certified check, or other negotiable instrument accompanying a bid as assurance that the bidder must, upon acceptance of the bid, execute such contractual documents as may be required within the time specified.  Bid guarantees are generally required to be in an amount equivalent to five percent of the amount bid.

    Board—refers to a Local Workforce Development Board created under Texas Government Code, Chapter 2308.

    Capacity of the parties—the parties to a contract must have contractual capacity.  Certain persons such as adjudicated incompetents have no legal capacity to a contract, while others, such as minors, incompetent persons, and intoxicated persons, have limited capacity to a contract. All others have full contraction capacity.

    Capital Expenditure—cost of the asset, including the cost to put it in place.  Capital expenditure means the net invoice price of the equipment, including the cost of any modifications, attachments, accessories, or auxiliary apparatus necessary to make it usable for the purpose for which it was acquired.

    (Ancillary charges, such as taxes, duty, protective in transit insurance, freight, and installation may be include in, or excluded from, capital expenditure cost in accordance with the governmental unit’s regular accounting practices.)

    Capital Lease—capital leases are generally allowable only up to the amount that would be allowed had the governmental unit purchased the property on the date the lease agreement was executed, including depreciation or use allowance, maintenance, and insurance.  A capital lease is defined by the Financial Accounting Standards Board Statement 13 as a lease that meets one or more of the following criteria four criteria:

    (1) the lease transfers ownership of the property to the lessee by the end of the lease term;

    (2) the lease contains a bargain purchase option;

    (3) the lease term is equal to 75% or more of the estimated economic life of the leased property. However, if the beginning of the lease term falls within the last 25% of the total estimated economic life of the leased property, including earlier years of use, this criterion shall not be used for purposes of classifying the lease; and

    (4) the present value at the beginning of the lease term of the minimum lease payments, excluding that portion of the payments representing executory costs such as insurance, maintenance, and taxes to be paid by the lessor, including any profit thereon, equals or exceeds 90% of the excess of the fair value of the leased property to the lessor at the inception of the lease over any related investment tax credit retained by the lessor and expected to e realized by him.  However, if the beginning of the lease term falls within the last 25 percent of the total estimated economic life of the leased property, including earlier years of use, this criterion shall not be used for the purpose of classifying the lease.  A lessor shall compute the present value of the minimum lease payments using the interest rate implicit in the lease.  A lessee shall compute the present value of the minimum lease payments using his incremental borrowing rate unless (i) it is practicable for him to learn the implicit rate computed by the lessor and (ii) the implicit rate computed by the lessor is less than the lessee’s incremental borrowing rate. If both of those conditions are met, the lessee shall use the implicit rate.

    Conflict of Interest—a circumstance in which an employee is in a decision-making position and has a direct or indirect interest, particularly a substantial financial interest, that influences the individual's ability to perform job duties and fulfill responsibilities.

    Consideration—each party to a contract must intentionally exchange a legal benefit or incur a legal detriment as an inducement to the other party to make a return or exchange.

    Consulting Services—the service of studying or advising a state agency under a contract that does not involve the traditional relationship of employer or employee.

    Contractor—the recipient of an award or agreement from the Texas Workforce Commission for the purpose of providing services under funds administered by the Texas Workforce Commission.  It includes local workforce development boards.  Unless specifically stated, the requirements that are applicable to a Contractor will also apply to that Contractor’s subcontractors.

    Cost Analysis—the review and evaluation of each element of cost t


  2. Share which entitles the holder to claim all the rights laid down in the [German] Corporation Act. The opposite of equity share is preference share.

  3. shares of stock in a business corporation

  4. It is a piece of ownership in the business. If a company have 100 shares and you purchased 25 from them, then you have 25% ownership in that business..

    Does this make sense

  5. its a part of a business,which you can own,and indirectly own a little of the concern company,its also called common share

  6. this are best script

    http://shaktibanna.blogspot.com/2008/06/...

  7. It signifies ownership in a business or an asset.

  8. Equity shares can be defined a shares which constitute a company. Equity shares can also be called the shares of the company. Only equity share holders have voting rights. They are the owners of the company.

  9. A share (also referred to as equity shares) of stock represents a share of ownership in a corporation.  For example, if a corporation issued 100 shares and you own 80 of these shares, you own 80% of the corporation interest.

  10. Equity shares represent the units for the equally divided capital of a company.  Investors can either buy or sell units of these shares and thus contribute to the total capital of the company. Such investors who have a stake in the company are called as Shareholders.

  11. Every ltd and pvt ltd company's capital is divided into the investors who put their money together to form that capital amount.....

    This invested amount is however, dvided into shares in the form of face value (these can be debentures, prefential, equity) on profit/loss of the company.....

    The more  shares means the more profit/loss sharing ratio and it also shows the voting right of each and every investor....

    Ex...A company capital is 1 cr.

    Mr.B has invested 60L and Mr. C has invested 40L...

    This shows that if the company share has a face value of Rs.10 and he has given the share in that amount then Mr.B will have 6L shares and in the same manner Mr.C will have 4L shares....

    as per voting rights, Mr.B has 60% voting right and Mr.C has only 40%......this ratio also shows that Mr.B rule the majority of the company
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