From the text I can explain a share as a divided up unit of the value of a company. The total value minus company borrowings would be divided by the number of shares in issue and there would be the value of each individual share.
Assets are the things that a debtor owns, such as money, savings, property, vehicle, life policies and shares. During the bankruptcy a debtor must inform the about any new assets they acquire which may include money.
When considering shares, it is usually the market value and not the nominal or a book amount which investors and other stakeholders are interested in.The market value of a share in an established company is likely to be different from that of its nominal value. In cases where the market value is the greater of the two, the difference is called the share premium.
In the other hand, dividends are payments made by a corporation to its shareholder members. It is the portion of corporate profits paid out to stockholders. When a corporation earns a profit or surplus, that money can be put to two uses: it can either be re-invested in the business (called retained earnings), or it can be paid to the shareholders as a dividend.
Finally, the P/E ratio (price-to-earnings ratio) of a stock is a measure of the price paid for a share relative to the annual net income or profit earned by the firm per share.
Sometimes companys used the yield which is an important measure expressed as a net percentage.

Ignacio León

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