The date that an Issuer lists on the stock exchange, where their shares are available to be bought and sold by the general public.

New shares which are already listed but for which records of title are still being processed.  The shares can be traded on the basis of settlement on some specified date later than normal.

The allocation of a portion of retained earnings (balance of profit and loss appropriation account) for a particular purpose, for example, to provide for a proposed dividend.

An investments returned earnings, generally ex[ressed as a percentage.  This takes into account its current market price and annual income.

Some companies allow their shareholders to acquire newly created shares free of brokerage and stamp duty.

The ceasing of a company's business by a liquidator.

Australia has double taxation agreements with many other countries. This usually results in income that is earned by the residents of one country from sources in a different country being taxed only once, but at the higher of the two possible rates. Dividend and interest payments that are made by Australian companies to overseas Investors are subje [..]

A document which sets out how an individual wants his or her wealth and property to be distributed after death.

A derivative security that gives the holder the right to purchase securities (usually equity) from the issuer at a specific price within a certain time frame. Warrants are often included in a new debt issue as a "sweetener" to entice investors.

When an Issuer is setting a price on a share, they will take the average share price for a pre-determined number of days.