Corporate governance in Russia
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Capital Surplus

Corporate Governance Glossary

The glossary was prepared using the materials of The Institutional Shareholders Services. Terms and definitions take into account the legislation and practice of corporate governance of the USA and Russia.

  • Capital Surplus 

    		•
     

    1) A part of the company’s equity which typical results from funds accumulated from any re-valuation of non-current assets and the positive difference between the nominal value and the issuing of the company’s shares. 2) Common umbrella term for more specific classifications such as acquired surplus, additional paid-in capital, donated surplus, and re-evaluation surplus (arising from appraisals)
     


    Other Corporate Governance Terms



    - A -

  • accountability

  • accountant's opinion

  • accounting

  • acquisition

  • Administrative Authorities

  • advance

  • affiliated company

  • affiliated person

  • American Depository Receipt, ADR

  • annual (general) meeting, AGM

  • annual report

  • anti-crisis management

  • Anti-Takeover Defense

  • antidilution provision

  • antitakeover defense

  • appreciation

  • audit

  • audit report

  • auditor

  • Auditor’s Report


    • - B -

  • Ballot

  • bankrupt

  • bankruptcy

  • benchmarking

  • beneficial owner

  • Beneficiary

  • board of directors

  • board of trustees

  • book value

  • business judgment rule

  • bylaws


    • - C -

  • Capacity

  • Chairman of the Board

  • change-in-control -arrangements

  • chief executive officer CEO

  • chief financial officer CFO

  • chief information officer, CIO

  • class action lawsuit

  • class of shares

  • classified board

  • Closed Joint Stock Company

  • code of best practice

  • codetermination

  • common stock

  • common-law voting

  • conglomerate

  • COO chief operating officer

  • corporate charter

  • corporate culture

  • corporate finance

  • corporate governance

  • corporate law

  • corporation

  • cross-shareholding

  • cumulative abnormal return CAR

  • cumulative voting


    • - D -

  • dead-hand poison pill

  • Debtor

  • dilution

  • dilution of ownership

  • director

  • directors and officers liability insurance (D&O)

  • disclosure

  • dissident; dissenting shareholder

  • distribution stock

  • Dividend


    • - E -

  • employee benefit plan

  • employee stock ownership plan

  • Equity

  • event study

  • ex-Dividend

  • ex-dividend date

  • executive director

  • exempt security

  • external auditor

  • External Director

  • Extraordinary General Meeting of Shareholders (EGM)


    • - F -

  • fair disclosure

  • fiduciary

  • fiduciary trust / responsibility

  • financial statement

  • Fixing Date

  • foreign direct investment FDI

  • forward looking statement

  • friendly takeover


    • - G -

  • Generally Accepted Accounting Principles (GAAP)

  • Generally Accepted Accounting Principles, GAAP

  • golden bungee (cords)

  • golden handshake

  • golden hello

  • golden parachute

  • Golden Share

  • greenmail(ing)


    • - H -

  • historical cost

  • hostile takeover

  • human resources management


    • - I -

  • Inside Director

  • Internal Audit

  • International Accounting Standard IAS

  • inventory control

  • Issue

  • Issued and Outstanding


    • - L -

  • leveraged buyout

  • Listed

  • lockup restrictions


    • - M -

  • management

  • management accounting

  • management decisions

  • management psychology

  • merger

  • minority shareholder

  • monetization trades


    • - N -

  • no-par stock

  • non-executive director/outside director

  • non-voting common stock

  • noncurrent asset


    • - P -

  • P/E Ratio

  • paid-in surplus

  • pay-for-performance

  • pension fund

  • pension plan

  • poison pill

  • pooling of interests

  • preferred stock

  • price-to-earnings ratio

  • principal shareholder

  • prior-preferred stock

  • private corporations

  • private equity

  • privatization

  • proxy

  • proxy

  • proxy battle/fight

  • Proxy Card

  • proxy contest

  • proxy statement

  • prudent man rule

  • public corporations


    • - Q -

  • quarterly report

  • Quarterly Report


    • - R -

  • replacement costs

  • retail investor

  • return on assets

  • return on equity

  • return on investment

  • right to vote

  • risk management


    • - S -

  • selective disclosure

  • severance pay

  • share consolidation

  • share repurchase plan

  • shareholder

  • shareholder activism

  • shareholder activist

  • shareholder proposal

  • shareholder resolution

  • socially responsible investing

  • Spin-Off

  • Split of shares

  • staggered board

  • stakeholder

  • statutory voting

  • stock

  • stock option

  • stock purchase plan

  • stock split

  • stockholder

  • Subsidiary

  • sustainability


    • - T -

  • transparent market


    • - U -

  • ultra vires


    • - V -

  • venture capital

  • Voting in absentia

  • Voting Shares

  • voting trust


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