Swap contract
A financial derivative traded over the counter (OTC) under which two parties exchange a series of periodic payments based on the notional value of the underlying asset over an agreed period. Swap contracts may include interest rate, currency, and equity swaps.
Bond Indenture
A contract between the bond issuer and the bondholders that sets out the terms of the bond issuance — such as the amount, the pledged assets, working capital requirements, events of default, and so on.
Option Contract
A derivative contract that grants the buyer the right, but not the obligation, to buy or sell an asset.
Limited offers
These are offers in which the buyer directs the offer to a group of shareholders (not all of them).
Takeover Offer
An offer (excluding offers made by the offeree company itself) that is subject to the Merger and Acquisition Regulations, submitted to every holder of shares carrying voting rights in the offeree company, for the purpose of acquiring a controlling stake in that company.
Sell Offer / Ask Price
The intent to give up ownership of a security listed on the market — and through it — in exchange for a cash value.
Voluntary Takeover Offer
The attempt or the request to acquire all the shares of a listed company, or all the shares of any class or classes within a listed company, other than the shares owned by the offeror or its affiliates or allied parties as of the offer date.
Deficit / Shortfall
(1) Generally, it refers to a shortfall below the required threshold. (2) Excess of expenses over revenues. (3) Excess of liabilities over assets. (4) In accounting, it refers to accumulated losses (retained losses). (5) A shortfall in funds entrusted to a party’s care.
Dividend Per Share (DPS)
The total amount of dividends declared by a company for each ordinary share outstanding, calculated by dividing total dividends paid by the number of shares.
Dividend Yield
It’s a financial ratio used to measure the return an investor receives from annual dividend distributions relative to the current market price of the share. This indicator reflects how attractive a stock is to investors looking for periodic income, and is considered an important tool for assessing a company’s ability to generate sustainable cash flows.