THE BASIC CHARACTERISTICS OF THE SHARES WITH A VIEW TO EVALUATING

U ovom radu predstavit će se značenje dionice kao i njene osnovne karakteristike. Osim elemenata koje dionica sadrži, bitna je i njena najosnovnija podjela. Vlasništvom samo jedne dionice postaje se ujedno i vlasnik dioničkog društva u određenom udjelu. Podjela dionica odnosi se na redovite i povl aštene dionice koje svom imatelju daju određena prava i obveze. Prikazat će se prednosti i nedostatci ulaganja u obične i povlaštene dionice. Dionice su dugotrajni vrijednosni papiri kojima se najčešće trguje na tržištu kapitala koje je podijeljeno na primarno i sekundarno tržište. Najčešći sudionici na tržištu kapitala su investitori, korisnici kapitala, posrednici i država. Opisat će se vrednovanje dionica za koje je ključno poznavanje triju vrijednosti dionica, a to su: nominalna, knjigovodstvena i tržišna vrijednost.Subject of this paper will be the meaning of stocks and their basic characteristics will be presented. Apart from the elements which the stocks contain, what's also important are their most basic partitions. Just by owning single stock we become an owner of a joint stock company to some extent. Stock division refers to common and preferred stocks which give their owners certain rights and obligations. Benefits and shortcomings are shown in relation to investing in common and preferred stocks. Stocks are a long-term security which are mostly traded on the capital market which is divided to a primary and a secondary market. Participants that are most commonly found on the capital market are investitors, users of capital, intermediaries and the state. What's also described is the valuation of stocks which is key to knowing the three values of stocks, which are: nominal value, book value and market value