SHAREHOLDER Definition

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SHAREHOLDER is an individual or company, (including corporations) that legally owns one or more shares of a company.

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CORPORATE BOND is evidence of debt owed by a corpora­tion, issued for the purpose of borrowing money, and promising to return the face value of borrowed money at maturity. Corporate bonds usually pay interest at regular intervals twice each year.

CREDITORS TURNOVER = Average creditors / (Credit Sales / 365).

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