Examlex
What does the term phase delay pertain to?
Additional Paid-in Capital
The amount of money investors pay for shares above the par value during stock issuance, reflecting surplus investor contribution.
Cost Method
An accounting method used to value an investment, where the investment is recorded at its acquisition cost, without recognizing any changes in market value.
Preferred Stockholders
Investors who own preferred shares in a company, with rights to dividends ahead of common stockholders typically without voting rights.
Dividends Declared
The announcement by a company's board of directors that a dividend will be paid to shareholders, specifying the amount and the payment date.
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