​Investor glossary

    • Sector

      Part of a market or industry whose components share similar characteristics.​

    • Share

      Common term for equity.  Specifically, a certificate conferring ownership rights in a company, only issued by listed companies. Shares provide voting rights at company meetings and entitle the holder to a proportional share of profits.

    • Shareholder

      Someone who owns shares or stock in a company or mutual fund.​

    • Statutory accounts

      The accounts that every public limited company is required by law to produce.​

    • Statutory basis

      The valuation basis and approach used for reporting financial statements to local regulators.​

    • Subsidiary

      An entity that is controlled by GKN.​