1.   He is a cost accountant and also acts as company secretary in respect of share issues, pensions and the like.

2.   The last-mentioned might involve share issues or further bank loans.

3.   This means that the net cost of raising bond finance is lower than the net cost of raising finance via a share issue.

4.   Most ventures were undertaken by a joint-stock company authorised by act of parliament to raise a capital sum from a share issue and supplementary capital by borrowing.

5.   They are quoted on the Stock Exchange and underwritten by similar institutions to those which underwrite share issues.

6.   Amid quieter trading, Hungarian companies continued to hold general meetings this week, as shareholders approved dividends and new share issues.

7.   Although Vasiliev objected, a court on Monday approved the share issue for a Yukos subsidiary.

8.   Any new share issue, including preferred shares, dilutes equity per share, which can cause share prices to fall.

9.   At the same time, banks in Hungary and Poland also are planning international share issues, either through GDRs or American Depositary Receipts, the U.S. equivalent.

10.   A glut of new share issues is making matters worse.