21.   Ordinary shares are not particularly attractive unless the offeror is listed and the new shares will also be admitted to listing.

22.   The respective attributes of ordinary shares and preference shares have already been discussed.

23.   These are options to subscribe for ordinary shares in the offeror in the future.

24.   American Brands said all other shareholders will get four Gallaher ordinary shares for each American Brands share held.

25.   Banco Santiago recently simplified its share structure by exchanging each of its class A, B, C, D and E shares for one ordinary share.

26.   A bonus issue, also called a capitalization issue, is an accounting technique that lets a company turn part of its reserves into ordinary share capital.

27.   ADRS represent ordinary shares of foreign companies that can be traded in the U.S.

28.   Brierly is involved in a legal tussle with Ampolex over the ratio at which the notes should be converted into ordinary shares.

29.   But the Volkswagen plan angered many institutions because it omitted nonvoting preferred shares, which are much cheaper than ordinary shares.

30.   By Colombian law, Ganadero must offer preferred shares to current preferred shareholders whenever it sells ordinary shares.