Examlex
When a company is determining its risk assessment:
Treasury Stock Approach
A method used in calculating diluted earnings per share, considering the potential impact of convertible securities as if they were converted into common stock and then reacquired by the company.
Outstanding Voting Stock
The shares of stock that are currently owned by shareholders, including restricted shares, that have voting rights in a corporation.
Consolidated Stockholders' Equity
The total amount of equity attributed to owners of a parent company, after adding the equity of all subsidiaries and eliminating inter-company transactions.
Voting Stock
Refers to shares that give the shareholder the right to vote on company matters, such as electing the board of directors.
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