Examlex
A block trade is defined as a transaction involving at least:
Dividends Declared
The announcement by a company's board of directors that a dividend will be paid to shareholders, specifying the amount and the payment date.
Common Stockholders
Individuals or entities that own shares of common stock in a company, representing ownership interests and typically having voting rights.
Accounting Principles
The rules and guidelines that companies must follow when reporting financial data, ensuring consistency, reliability, and comparability of financial statements.
IFRS
International Financial Reporting Standards, a set of accounting standards developed by the International Accounting Standards Board (IASB) that is used globally.
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