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A defining characteristic of federalism is that
Common Stock Subscribed
A commitment by investors to purchase shares of a company's common stock, where the shares are reserved for the subscribers until payment is made.
Dividends in Arrears
Dividends on preferred shares that have not been paid in the scheduled time, accruing until they are paid out.
Footnotes
Additional information provided at the bottom of financial statements to offer more details about an entity's financial status or policies.
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