SHAREHOLDER OF RECORD Definition

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SHAREHOLDER OF RECORD is any individual or company that owns at least one share of stock of a corporation; such shares represented by a stock certificate or record of shares held by the owners broker.

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SUBSTANTIVE is reality, real rather than apparent, as seen by an unbiased observer and not just the official view of management.

SUBJECT TO, in accounting, was a type of qualified audit opinion that was worded "In our opinion, subject to....." Auditors are no longer permitted to issue such opinions.

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