Annual general meeting where directors inform shareholders of company performance and future prospects. Shareholders vote on board elections and significant company issues.

Supplementary revenue beyond ticket sales. 

Financing of company transactions that lead to a change in ownership structure, whereby equity and borrowed capital are used.

A company that is not under uniform management or majority - owned by a controlling company, but on which nevertheless the controlling company exercises considerable influence (shareholding greater than 20 per cent)

Valuation of investments in associated companies, whereby their share of equity and capital share of profit for the year are taken into consideration.

A tradeable debt security to raise money. Holders of the bond have lent money for which they receive a fixed rate of interest over a set period of time.

An option contract which gives the holder the right, but not the obligation, to buy the underlying asset at the exercise price at or before a fixed expiry date.

Contractual agreement where for the payment of a premium a buyer acquires a guaranteed interest rate ceiling for an agreed period. If the market interest rate rises above this ceiling at the individual times when the rate of interest for the next interest period is determined, the cap seller must compensate the amount of the difference.

Business ratio for the earning and financial power of a company within the framework of an analysis of the company. It gives an indication of the degree to which a company has liquid assets arising from its business turnover within an accounting period.

Addition of partial accounts to a total account - for example of individual balance sheets of a group´s companies.