reverse stock splitglossary / reverse stock split A reduction in the number of a corporation’s shares by calling in all outstanding shares and reissuing fewer shares having greater value. [Cases: Corporations 68. C.J.S. Corporations §§ 177, 180–183.] 词条贡献者 译者Glen,毕业于世界顶级翻译学院,擅长翻译各种与房地产诉讼相关的法律文件。
reverse stock split reverse stock split, 并股 reverse stock split 并股 在保持股本金不变的前提下,收回所有发行在外股份并代之以较小数量的股份,以达到降低发行在外股份数,提高每股价值的目的。并股是拆股的反向操作。(→stock split)