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A shareholder or stockholder is an individual or institution (including a corporation) that legally owns a share of stock in a public or private corporation. Shareholders may be referred to as members of a corporation. Legally, a person is not a shareholder in a corporation until his or her name and other details are entered in the corporation's register of members. Shareholders of a corporation are legally separate from the corporation itself. They are generally not liable for the debts of the corporation; and the shareholders' liability for company debts are said to be limited to the unpaid share price, unless if a shareholder has offered guarantees. The assets of the corporation are not assets of the shareholders. The only entitlement of shareholders is to a dividend declared and paid in accordance with the applicable laws and rules of the corporation, and to a share of the capital of the corporation on winding up.

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Grammar codex

What the coloured tags mean

Hiragana

ひらがな

The rounded, flowing kana. Hiragana writes native Japanese words, grammar endings, and anything without (or alongside) kanji — it's the first script you learn. Each character stands for one syllable.

Example

ねこ — cat