For the holding period rule, parcels of shares bought and sold at different times are reckoned on a "first in, last out" basis.

A listed company may also buy unmarketable parcels of shares from shareholders (called a minimum holding buy-back).

At that time, the Company had some 67,000 shareholders, mainly New Zealanders holding small parcels of shares.

When he'd been appointed a Minister he'd handed over his parcel of shares to his wife, Leonora.

The fact that Disney boss Michael Eisner sold a big parcel of shares last week to net a cool £82.6m is also irrelevant.

These privatisations were popularised by small parcels of shares in the privatised entities being made available to members of the public at deeply discounted prices.

IF YOU bought into privatisation issues with limited allocations, or have inherited small parcels of shares, you may find selling them a problem.

A parcel of shares in a company developing a credit card insurance product that was expected to increase the market price of the company's shares on its release.

Incidentally, record-keeping for dividend reinvestment plans can be annoying for the shareholder, because it creates lots of little parcels of shares with different acquisition dates and costs.

The Conservative government's privatisation programme changed everything because small shareholders awarded a parcel of shares in privatised companies had to have some method of selling them Execution-only share dealing took off.

Since their introduction in the early 1990s, the card had induced a tenfold increase in the number of Coles Myer's shareholders, with the overwhelming majority owning only small parcels of shares.

Campbell J nonetheless reached the same conclusion (that a settlor could declare a valid trust of an unascertained parcel of shares that was part of a larger fund), albeit by different reasoning.

In 1991, the John Elliott-led Carlton Football Club attempted a hostile take over North Melbourne by purchasing a large parcel of shares formerly owned by Bob Ansett.

One example from the UK of an unexpected or unintended consequence of government policy favouring direct share ownership, through some oversubscribed privatisation issues, was the holding of small parcels of shares by individuals numbered in millions.

They acquired this parcel of shares and began the transformation of Skavsta, which has become the second airport of Stockholm and the favoured option for inhabitants who live in the area south of the Swedish capital.

When different parcels of shares (etc.) have been acquired at different times or for different prices, it's necessary to identify which ones are disposed of in a sale, since the capital gain or loss may be different for each.

In May 2012 the investment committee of SLIC and its partner EPF got treasury approval for the strategic purchase of 16% of NDB shares to be executed by the purchase of Gold Quest and its parcel of shares of the bank.