EQUITY HOLDING Definition

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EQUITY HOLDING is a holding of the nominal share capital in a company where the shareholding entitles the shareholder to a right to votes, to profits available for distribution to shareholders and to assets available for distribution on a winding up of that company. A holding of shares held as trading stock for the purpose of a trade does not constitute a participating holding.

Learn new Accounting Terms

GILT is a bond issued by the UK government. Gilts are equivalent to a U.S. Treasury security.

SUNK COST is the cost expended that cannot be retrieved on a product or service.

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