reverse split
Noun
A decrease in the number of issued and outstanding shares of a company’s stock while proportionately increasing each individual share’s book value and achieved by increasing the par or stated value of a company’s shares, without any transfer from the retained earnings account to the paid-in capital accounts.
Synonym(s):
- negative stock split; reverse stock split; split down; splitback; splitdown.
- [AE]: reverse stock split.
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