Examlex
The concepts and relationships of the CNPM are the guiding forces for:
Date of Record
A specific date set by a corporation on which the shareholders of record are identified as entitled to receive dividends or other distributions.
Stockholders' Equity
The ownership interest of shareholders in the assets of a corporation, calculated as total assets minus liabilities.
Paid-In Capital
Paid-in capital is the amount of money that shareholders have directly invested in a company by purchasing shares during the initial offering or through secondary market transactions.
Par Value
The nominal or face value of a bond, share, or other financial instrument, as stated on the certificate or instrument.
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