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Common shares

The financial definition for Common shares:

In general, a public corporation has two types of shares, common and preferred. The common shares usually entitle the shareholders to vote at shareholders meetings. The common shares have a discretionary dividend.




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Cash flow per common share

Cash flow per common share
Cash flow from operations minus preferred stock dividends, divided by the number of common shares outstanding.


Common base year analysis

Common base year analysis
The representing of accounting information over multiple years as percentages of amounts in an initial year.


Common code

Common code
A nine-digit identification code issued jointly by CEDEL and Euroclear. As of January 1991 common codes ../../finance-glossary/d the earlier separate CEDEL and Euroclear codes.


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