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

The net worth of a share, the theoretical value of the net assets attributable to each ordinary share on issue. It is calculated by dividing the estimated value of the company (total assets less liabilities) by the number of shares on issue. A company can have poor earnings per share rate, but still have solid asset backing.

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.

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

For New Zealand tax residents, the tax paid on resident passive income such as interest and dividends is RWT (resident withholding tax).

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

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

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

All warrants quoted on NZX have ticker code: The code used for trading.

The issuer of a warrant.