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Interest

virtue of the rule: 'Nemo debet judex esse in causa sua propria,' as where the judge is a shareholder in a company which is plaintiff or defendant in an action; thus, in Dimes v. Grand Junction Canal

Holder of a share

of a share' denotes, in so far as the company is concerned, only a person who, as a shareholder, has his name entered on the register of members, Howrah Trading Co. v. I.T. Commissioner, AIR 1959 SC

Dividend

division; the interest paid on the public funds; the share of profits of a company payable to each shareholder (see Articles 89 to 96 of Table A to Companies Act, 1929, and ss. 120-123 of the Companies

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distribution

a trust c : the transfer by a corporation or mutual fund of money or property to a shareholder in his or her capacity as a shareholder d : the initial offering to the public of a

capital contribution

: a contribution of funds or property to the capital of a business by a partner, owner, or shareholder NOTE: Under the Internal Revenue Code, a capital contribution is generally excluded from a company's gross income, unless

trust fund doctrine

trust fund doctrine : a doctrine holding that shareholders to whom assets of an insolvent corporation have been transferred are liable to creditors upon dissolution of the

freezeout

freezeout : a corporate action (as a merger) taken by those in control of the corporation (as controlling shareholders or the board of directors) for the purpose of causing the minority shareholders to lose their equity in

director

organized group or administrative unit or agency 2 : any of a group of persons usually elected by shareholders and entrusted with the overall control of a corporation NOTE: Directors owe a fiduciary duty to the shareholders

cash out

securities of (a holder) often as part of a merger [the merging company will cash out the minority shareholders] 2 a : to accept payment for (a security) in full often unwillingly [the shareholders were required to

oppression

that causes a person harm b : dishonest, unfair, wrongful, or burdensome conduct by corporate directors or majority shareholders that entitles minority shareholders to compel involuntary dissolution of the corporation c : inequality of bargaining power resulting

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