dilution. 1. The act or an instance of diminishing a thing’s strength or lessening its value. 2. Corporations. The reduction in the monetary value or voting power of stock by increasing the total number of outstanding shares. 3. Constitutional law. The limitation of the effectiveness of a particular group’s vote by legislative reapportionment or political […]
share acquisition. The acquisition of a corporation by purchasing all or most of its outstanding shares directly from the shareholders; TAKEOVER. — Also termed share-acquisition transaction; stock acquisition; stock-acquisition transaction. Cf. ASSET ACQUISITION. [Cases: Corporations 197; Securities Regulation 52.10–52.50. C.J.S. Corporations §§ 373, 375–378; Securities Regulation §§ 121–141.]
The cash flow from operations minus preferred stock dividends, divided by the number of outstanding common shares.
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An amount equal to the aggregate “par” or stated value of all outstanding shares of a corporation, or, in the case of stock without par value, an amount set by the board of directors. • A minority of states require this amount to remain in the corporation to protect creditors. — Also termed stated capital.