Examlex
A company is required to disclose information related to the segment(s)in a note to the financial statements if it has only one distinctive operating segment.
Common Stock Dividends Distributable
An amount declared by a company’s board of directors to be distributed to common stockholders, recorded as a liability until paid.
Paid-in Capital
The amount of capital "paid in" by investors during common or preferred stock issuances, including the par value of the shares.
Stock Dividends
A distribution of a company's earnings to shareholders in the form of additional shares, rather than cash.
Stock Split
A corporate action in which a company divides its existing shares into multiple shares to boost the liquidity of the shares, although the overall value of the company does not change.
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