Tax credit balance
A tax credit balance amounting to 3/7 of the dividend is regularly linked to the dividend. Tax credit balance, capital yield tax and solidarity tax are credited against the set income or capital yield tax and the set solidarity tax of the shareholders or paid back given an overpayment. The deduction of the capital yield tax and solidarity tax is cancelled for those shareholders who have presented to their depository bank an "application for exemption" of the financial authorities, insofar that the maximum exemption volume has not been reached by other income from capital assets.
US GAAP
Abbreviation for Generally Accepted Accounting Principles of the USA. US American standards for the accounting, valuation and publication developed in 1973 by an independent organisation (Financial Accounting Standards Board; FASB).
Voting right The right of a shareholder to participate in the decision-making process of the Shareholder's Meeting (normally one vote per share). Each shareholder can transfer his/her voting right to his/her depository bank or another participant of the Shareholders' Meeting through an authorisation.
WKN (German securities identification number) Shares, bonds, investments certificates and share price warrants listed in Germany can be clearly identified by a six-digit securities identification number (WKN). HeidelbergCement: WKN 604700.
Xetra
Abbreviation for Exchange Electronic Trading. Computer-based system for trading in securities and shares. The 30 DAX shares, the 70 MDAX shares, other selected securities, share price warrants and several public loans are traded in Xetra.