action reflet

CONT: L'action traçante est techniquement une action de la société mère; elle ne donne donc pas de droit de vote sur les décisions de la filiale qu'elle est censée représenter.
CONT: action reflet : terme publié au Journal officiel par la Commission générale de terminologie et de néologie du gouvernement de la France.

CONT: Holders of tracking stock are considered to hold equity in the parent company and not the specific entity represented by the tracking stock. Tracking stock is often set up by companies that have several diverse divisions, both so that investors can take a share in a division of their interest, and so that the performance of these divisions can be tracked in terms of shareholder interest. A company will sometimes issue a tracking stock when it has a very successful division that it feels is underappreciated by the market and not fully reflected in the company's stock price.
OBS: tracking stock: term published in the Journal officiel by the Commission générale de terminologie et de néologie of the Government of France.