Dilution
Loss in existing shareholder’s value. There are several kinds of dilution: (a) dilution of ownership, (b) dilution of market value and (c) dilution of book value and earnings, as with warrants and convertible issues. Firms with a substantial amount of warrants or convertible issues outstanding are required to report earnings on a fully diluted basis. |
Similar financial terms
Claim dilutionA reduction in the likelihood one or more of the firm's claimants will be fully repaid, including time value of money considerations.
