| Calls | An instalment called up by a company on contributing or partly paid shares. A legal liability for shareholders of other than a "No Liability" company. |
| Capital Gain/ Loss | Profit/loss made on the sale of a capital asset. |
| Closing Price | The price of a share or security at the end of a day's stock market trading. |
| Class of Shares | A document recording a loan and specifying the date of maturity and the rate of interest to be paid. |
| Commission | A fee charged for the broker's services. Also called brokerage. |
| Companies Act 1965 | The Act of Parliament that governs companies. |
| Company | A separate legal entity, incorporated under the Companies Act 1965, carrying on a business or trade. A company may be private or public, limited by shares or unlimited, or limited by guarantee. |
| Contract Note | Document sent by brokers to clients of a purchase or sale of shares. It confirms the transaction, giving details of price, brokerage, stamp duty and clearing fee. |
| Cum | A prefix meaning "with". A share quoted "cum-dividend" means the buyer is entitled to a dividend currently attaching to it, similarly with cum-rights and cum-bonus. |