UK Accounting Glossary
A security that offers the owner the right to subscribe to the ordinary shares of a company at a fixed date, usually for a fixed price. (or) A document that serves as confirmation that goods have been deposited in a public warehouse.
Warehouse warrants for warehouses attached to a wharf are known as wharfinger’s warrants or dock warrants.
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This glossary post was last updated: 5th May 2019.