residual claimant

residual claimant
  Locuzione di origine anglosassone che indica il rischio di un azionista. Specificatamente, l'azionista sopporta il rischio dell'investimento e trattiene per se quello che rimane dopo aver soddisfatto gli altri portatori di interessi, ed in certi casi può quindi accadere che il "residuo" sia inferiore a quanto inizialmente impiegato o non ci sia proprio.

Glossario di economia e finanza. 2011.

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