dilution

dilution
A reduction in *value. In the case of *common stock, dilution refers to a reduction in the value of a *stockholder’s share of *equity or a reduction in the proportion of shares held by a stockholder. This can occur when a corporation issues additional common stock, or investors exercise their rights to *convertible securities, without a corresponding increase in the corporation’s underlying assets.

Auditor's dictionary. 2014.

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  • dilution — [ dilysjɔ̃ ] n. f. • 1833; lat. dilutio → diluer ♦ Action de diluer; son résultat. La dilution d un sel dans l eau. Faible, forte dilution. Dilution et trituration, les deux modes de préparation homéopathique. ● dilution nom féminin (bas latin… …   Encyclopédie Universelle

  • Dilution — may refer to: Reducing the concentration of a chemical Serial dilution, a common way of going about this reduction of concentration Homeopathic dilution Dilution (equation), an equation to calculate the rate a gas dilutes Trademark dilution, a… …   Wikipedia

  • dilution — di·lu·tion /dī lü shən, də / n 1: a lessening of real value (as of equity) by a decrease in relative worth; specif: a decrease of the value per share of common stock caused by an increase in the total number of shares 2: a lessening of the value… …   Law dictionary

  • Dilution — Di*lu tion, n. [Cf. F. dilution.] The act of diluting, or the state of being diluted. Arbuthnot. [1913 Webster] …   The Collaborative International Dictionary of English

  • dilution — 1640s, noun of action from dilut , pp. stem of L. diluere (see DILUTE (Cf. dilute)) …   Etymology dictionary

  • dilution — [dilo͞o′shən, dīlo͞o′shən] n. 1. a diluting or being diluted 2. something diluted …   English World dictionary

  • Dilution — Pour les articles homonymes, voir Dilution (homonymie). Grenadine à différentes dilutions La dilution est un procédé consistant à obtenir une solution finale de concentration inférieure …   Wikipédia en Français

  • dilution — (1) The difference between gross sales and net sales. Dilution is caused by sales that are reversed as a result of returns and/or allowances. (2) The reduction in an existing stockholder s position that results from the issuance of new shares.… …   Financial and business terms

  • Dilution — Diminution in the proportion of income to which each share is entitled. The New York Times Financial Glossary * * * dilute di‧lute [daɪˈluːt] verb [transitive] FINANCE if a company dilutes its shares or the earnings on its shares, it increases… …   Financial and business terms

  • dilution — praskiedimas statusas T sritis Standartizacija ir metrologija apibrėžtis Tirpalo koncentracijos sumažinimas tirpikliu ar skiedikliu. atitikmenys: angl. dilution; thinning vok. Verdünnen, n; Verdünnung, f rus. разбавление, n; разведение, n pranc.… …   Penkiakalbis aiškinamasis metrologijos terminų žodynas

  • dilution — praskiedimas statusas T sritis fizika atitikmenys: angl. dilution vok. Verdünnung, f; Verwässerung, f rus. разбавление, n pranc. dilution, f …   Fizikos terminų žodynas

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