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Glossary

A

A share issued with warrant(s) during a capital increase. The warrants are detached from the new share and then listed separately.

Securities backed by assets that are generally created during a securitization process.

A share is a fraction of the business. A shareholder has securities representing part of the capital of a private company. This gives it the status of partner and the benefit of certain rights: the right to dividends distributed by the company, the right to vote at general meetings, the right to oversee management (communication of documents and General Meeting).

A technique allowing the acquisition of public securities (Treasury Bills and Treasury Bonds) through a bidding system.

An issuance exclusively reserved for Primary Dealers (SVT) of the issuing State, under the advantages and privileges granted to them, allowing them to directly submit bids for the acquisition of securities.

A method allowing direct participants in public securities auctions to have the opportunity to acquire a portion of the securities put up for auction by the issuer.

Credit institutions, SGIs, and regional financial organizations holding settlement accounts at the Central Bank.

In finance, the term refers to a transaction in which a financial institution links a financial or banking operation, such as a loan or an investment, with another operation of the opposite nature.

The transfer of trade receivables from their holder to a factor who is responsible for collecting them and guarantees their settlement, even in the event of temporary or permanent default by the debtor.

A body responsible for assessing the risk of non-repayment of debt or a loan by a State, a company or a local authority. Remunerated by the applicant for financial rating, it produces, on an indicative basis, tools that estimate insolvency risks.

A financial operation designed to guarantee a positive or zero gain with certainty by taking advantage of temporary price differences observed between different securities or contracts.

When a company needs funds, it can proceed with a capital increase. It offers – generally to former shareholders – to subscribe to new securities at a price in principle lower than the last stock market price.

Self-financing is the ability of a company to finance its operations and investments using its own financial resources. It is an internal financing method.

Bodies responsible for overseeing the regulation and functioning of financial markets.

Monetary authorities define the monetary aggregates that are most closely correlated with economic activity in order to more effectively monitor monetary developments and implement monetary policy.

A transaction notice is a summary document sent by a Securities Management and Intermediation Company (SGI) to a client, following a transaction carried out on their behalf on the market. It includes all the characteristics of the executed instruction, including, for a stock market order, the direction (buy or sell), the quantity, the price, the date and time of execution, and the pricing.

The public offering consists of the admission of a financial instrument to trading on a regulated market or, by the issue or sale of financial instruments to the public by using advertising, canvassing, or financial intermediaries.

The Ordinary General Meeting (OMG) is the shareholders’ meeting held at least once a year by the companies for the approval of the accounts, the distribution of dividends, the modification or renewal of the board of directors, the presentation of the Annual Report …
The Extraordinary General Assembly (AGA): exceptionally to take certain important decisions such as changes to the articles of association, capital increases, the issuance of bonds, etc.

Désignation par tirage au sort du vendeur de l'option quand un acheteur exerce son option

An issuance technique that allows an issuer to consolidate all its securities in circulation on the market. Each new issuance tranche is attached to previous tranches and retains the same characteristics (unit par value, maturity date, interest calculation basis).

The shareholder is co-owner of the company in which he has invested. He takes part in general meetings, he is informed about the profit and loss accounts, he receives a dividend.

An administrator is a person in charge of looking after the property of another person, or, for another example, the affairs of a corporation. An administrator can be given a mandate by another person or be appointed by decision of a court.
An administrator can thus take care, if necessary, of the estate of a deceased person when there is no will or if no executor has been appointed in the will.

A transaction notice is a summary document sent by a Securities Management and Intermediation Company (SGI) to a client, following a transaction carried out on their behalf on the market. It includes all the characteristics of the executed instruction, including, for a stock market order, the direction (buy or sell), the quantity, the price, the date and time of execution, and the pricing.

Companies often allocate free shares and distribute shares without financial compensation. This operation is generally reserved for former shareholders.

When a company needs funds, it can proceed with a capital increase. It offers – generally to former shareholders – to subscribe to new securities at a price in principle lower than the last stock market price. (see subscription right)

B

The gross results (difference between income and expenses) of companies are taxable under corporation tax. The company decides at a General Meeting on the distribution of this net profit between the distribution of dividends to shareholders and the incorporation of reserves into equity.
It is an image of the financial situation of the company at a given moment, the date on which the companies close their accounts. The Balance Sheet brings together the assets and liabilities of a company.
This is the company’s net profit divided by the number of shares. It allows you to compare the company’s performance against other companies in the sector or against previous years.

A certificate that gives its holder the right to purchase a share at a pre-set price up to a specified date.

An English term referring to a fixed-income debt security (obligation).

The Stock Exchange is a financial market where one can buy or sell securities. Its operation is provided by the BRVM in Abidjan.

A professional whose role is to execute buy/sell orders for securities in exchange for a commission on each transaction. Brokers are independent intermediaries acting between the investor client and various banks offering investment products.

An individual who invests in companies, most often young (startups), innovative ones with high growth and development potential.

C

Private equity is an investment method where the investor devotes capital to the development or acquisition of a company that has growth, transmission or restructuring needs.

A valuation of a company’s stock market value obtained by multiplying the number of company shares by their stock price.
Total of the sums collected by the company during its IPO or during the issuance of a bond loan.
The total of cash or in-kind contributions made by shareholders either at the time of the company's creation or during its lifetime through capital increases. On the balance sheet, it represents the total nominal value of all issued shares.

A guarantee that ensures the buyer the payment of a penalty in the event of non-performance by the bidder of the obligations arising from their bid.

A guarantee (surety, endorsement, etc.) given by a bank. This commitment gives rise to a commitment fee. The guarantee can be provided for a rental deposit, for example, or a loan.

The “key figures” allow a quick appreciation of the health of the business without having to undertake a long and sometimes daunting review of all the accounts presented. These include changes in turnover, profit and investments. Large listed companies are becoming accustomed to commenting on these “key figures” in their annual reports, which thus become more accessible.

Joint financing of a project by two or more financial institutions.

The income statement describes the flow of transactions during the financial year that result in a profit or loss.
It is the price of a share at a given moment, determined by the law of supply and demand in a stock market.
Total amounts of transactions carried out.
Ensemble comprenant le capital social, les primes d’émission d’actions, les réserves, le report à nouveau, les subventions d’investissement et les provisions réglementées. Les capitaux propres constituent sur le plan juridique la garantie des tiers.
Sum of sales of goods, services and manufactured products as well as sales of intermediate products and study work. Turnover measures the activity of the company.
The International Securities Identification Number is a worldwide standard for identifying financial securities. It allows the unambiguous identification of the security to be traded. It is an alphanumeric code, the first two letters of which indicate the place of quotation.

Represents the interest accrued between the date of the last coupon paid and the date on which the bond is traded on the stock market.

A loan that allows money to be borrowed for an acquisition while waiting for the borrower's property to be sold. The maximum duration is 24 months, after which the borrower repays the loan in a single payment.

This is the percentage change in Gross Domestic Product (GDP).

A platform developed to allow as many people as possible to acquire shares in a company (and thus become a shareholder) or to lend it money (like a bank).

D

The date from which the interest on a loan begins to accrue and from which a share entitles the holder to the payment of a dividend.

A negative gap between a company's stock market capitalization (asset price × number of securities) and its net asset value.

It is the portion of a company’s net profit distributed to the shareholder. A tax credit is attached to the dividend.

A dividend increased by up to 10%, granted to loyal shareholders (those who have held registered shares for at least two years).

A measure of the average lifespan of a bond at a given date. It is the period during which the investor must hold the security if they want to be certain of achieving the actuarial yield rate calculated at the date of purchase.

Fees charged by the intermediary for the maintenance of the securities account.

A right granted to existing shareholders, on a priority and proportional basis, to subscribe to a cash capital increase.

A right granted to existing shareholders to enjoy priority in the allocation of free shares during capital increases through the incorporation of reserves.

In case of a right offering, a subscription right is detached from the old share. With ‘n’ rights, the former shareholder can acquire one or more new shares at the price set in accordance with the terms and conditions of the capital increase.

When new shares are allocated free of charge, the former shareholder detaches one allocation right from each of the shares he or she holds. With ‘n’ rights, the former shareholder obtains one or more free shares.

Each ordinary share carries one voting right. This gives the possibility to vote at the shareholders’ meetings. If the articles of association so stipulate, the voting right can be doubled for those who have held their shares for at least two years. Priority shares and investment certificates do not have voting rights.

E

A position involving the purchase and sale of options of the same nature or futures but with different characteristics written on the same underlying security. It also measures, in the case of bonds, the rate differential between a bond's yield and the risk-free rate.

An auction issuance method by a single issuer, consisting of offering several public securities (up to 3 securities) in OATs & BATs, with distinct characteristics and issued at the same time.

In accounting, equity represents the value of a company at a given point in time. It represents the investment made by shareholders either at the company's creation or during subsequent fundraising rounds.

F

The Mutual Fund is a portfolio of securities managed by a professional and offered by a financial institution or bank. The subscriber owns a share of this portfolio.

The fraction of a company's capital placed on a regulated market so that investors can buy or sell these securities outside of statutory conditions or shareholder agreements.

Throughout a trading session, orders for the same stock are filed in what is called a “market sheet”. This table has two columns, Buy and Sell. Each new incoming order is ranked in the corresponding column using the price rule, and then with equal limits the time rule. The best bids and offers then appear at the top of the columns.

Transactions in which a company is sold to another (acquisition) or two companies exchange their shares to become one (merger).

A sovereign wealth fund is a state-owned public investment fund that invests in listed or unlisted equities.

I

It is the official measure of market performance based on a basket of securities.

Acquisition of factories, capital goods…with a view to producing goods and generating future profits.
Refers to the professionals to whom investors turn. These intermediaries carry out different jobs depending on their status (negotiator, custodian, collector, transmitter, etc.)

L

The structuring and execution of debt financing for clients (companies or investment funds) generally seeking to acquire companies.

A characteristic of a financial product or market where buying or selling can be done more quickly without causing too much variation from the last trade price.

LBO (LEVERAGED BUYOUT) is financial technique used in private equity to finance the acquisition of a company through borrowing. A holding company finances all or part of the buyout of a company by resorting to bank or bond debt.

M

A contract whose purpose is to delegate the management of one or more client accounts to a bank or an accredited wealth management firm.

Expresses the time that must elapse between any given date and the repayment of the loan.

A market reserved for professionals where securities of companies not yet listed, such as those undergoing privatization, are traded. It can be considered a good price indicator before the official listing.

This is the loss made on the disposal of a security.
This is the ratio of the stock market price to the earnings per share. It is also called PER (Price Earning Ratio).

N

A real security taken by the bank on an asset or account of one of its clients for the granting of a credit.

They are financial intermediaries. They execute orders received from their clients, from order-collecting institutions or from order transmitters.

An agreement by which the parties to a negotiation, agreement, partnership or cooperation undertake not to disclose certain information that must remain confidential.

Credit rating is a technique used to measure the solvency and willingness of a borrower to meet their short and/or long-term obligations.

O

A bond is an acknowledgement of debt. The state, public authorities and large companies issue bonds. The borrower undertakes to pay annual interest upon issue.
To buy or sell securities on the markets, it is necessary to place an order which must include general information such as the direction of the operation (purchase or sale), the name of the security to be acquired, the quantity of securities, an indication of the validity, i.e. the day on which the unexecuted order must be withdrawn from the market
An order that includes a maximum price limit for a purchase and a minimum price limit in the case of a sale.
A term referring to over-the-counter markets, where transactions are conducted directly between two parties without going through a regulated exchange.

A company wishing to acquire a listed company can offer a single purchase price for all the shares tendered.

Undertakings for the Collective Investment in Transferable Securities. The term covers SICAVs and FCPs. In both cases, the investor holds a share of the securities managed by the organisation.

A listed company can acquire another listed company by offering its own shares as payment for the tendered securities.

A stock market listing procedure that sets both the quantity and the fixed price of the securities to be sold.

P

Also called face value or nominal value of a share or bond.

The Price Earning Ratio is the capitalization coefficient of earnings. PER = share price / earnings per share. It allows a quick comparison of the relative value of shares.

Consisting of a cash account and a securities account, the PEA allows the purchase and sale of transferable securities, benefiting from a more flexible tax framework.

This is the profit obtained on the sale of a security.

The minimum level of turnover required by a company to cover its fixed costs. When this level of activity is reached, the company covers its costs and begins to make a profit.

The value at which the bond will be redeemed upon its maturity.

R

The total amount lent that the lender will grant relative to the value of the asset provided as collateral in a mortgage loan (amount to be refinanced / value of the real estate).

A listed company must publish an annual report to inform its shareholders. The annual report always includes a financial section consisting of a balance sheet, an income statement and an appendix giving the key figures.

This is when the bond contract stipulates that the borrower will be repaid in a single lump sum at maturity.

This is when the contract stipulates a periodic repayment (or amortization), which is then spread over the entire duration of the loan.

Result equal to the sum of the current result before tax and the exceptional result, after deduction of employee profit-sharing and income tax.
Net yield: ratio of net dividend to share price. Gross yield: ratio of total dividend (including tax credit) to share price.
The risk that a borrower, whoever they may be, will not repay their debt by the agreed deadline.
Risk management relating to market activities, in connection with trading activity.

S

The trading session is the period of time defined to carry out transactions (purchase or sale of securities) on a stock exchange. At BRVM, the trading session lasts from 9 a.m. to 3 p.m., every working day.
It is a company with legal personality whose sole purpose is to manage a portfolio of securities on behalf of its shareholders, who can subscribe to shares, or be reimbursed for the shares they have subscribed to, each day, according to the net asset value of the portfolio.

A method referring to the grouping of several partner financial institutions, forming a lead manager composed of SGIs.

The field of economic activity in which a company is located (e.g. distribution, food, construction) has a decisive influence on the evolution of the company’s share price, which is why market professionals determine sectors of activity to create reference tools.

T

The cost of credit expressed as a percentage of the value of a debt.
The rate set at the time of issuance which, applied to the nominal value, determines the amount of interest paid.
A financial technique that consists of transforming illiquid assets into easily tradable securities, such as bonds.
A trade is the result of the matching and execution of a buy or sell order with compatible opposite orders. A single order may give rise to several transactions in the case of split execution. The transactions characterise the activity of a market over a given period.

V

Wealth created by the company during a financial year. It is equal to the difference between production and intermediate consumption.
The validity criteria of a stock market order can be defined as follows:
  • Day validity means that the order is valid only for the current day. This is the default validity if no indication is given by the originator.
  • Date validity means that the order is valid until a specific date. This date must not exceed the maximum term set by the financial intermediary.
  • A Revocation means that the order is valid until the maximum term set by the financial intermediary.
An ecosystem bringing together individuals and firms who take minority stakes in unlisted companies with rather risky profiles (start-ups, companies still in development) but expecting significant long-term returns.
Number of shares traded multiplied by their price.
It is the portion of the company’s initial borrowing represented by a bond. For a share, it is the fraction of the share capital.
Also called the face value (the value printed on the security), it serves as the basis for calculating the interest paid to bondholders.
It is the amplitude of variation of a share, a fund, an index or a market over a given period.
FGI BOURSE - Finance Gestion Intermédiation
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