Common shares
	• Collectively, units of ownership interest, or equity, in a corporation. The purest and most basic form of corporate ownership. Common shareholders have residual claims against the corporation on earnings and on assets upon dissolution.
	Embedded terms in definition
	Assets Corporation Earnings Equity Interest Residual claim Shareholders
	Related Terms
	American shares Authorized shares Cash flow per common share Closely held shares Common base year analysis Common dividends Common equity Common equity ratio Common market Common size analysis Common size income statement Common stock Common stock equivalent Common stock market Common stock ratios Common stock/other equity Convertible preferred shares Cost of a new issue of common stock Cost of common equity Diluted common shares Diversified common stock fund Dutch auction preferred shares Fully diluted earnings per shares Intrinsic value common stock Issued shares Joint tenants in common Management/closely held shares Non voting common shares Outstanding shares Percent retained to common equity Performance shares Preferred shares Shares Shares authorized Straight preferred shares Subordinate voting common shares Supervoting shares

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