Examlex
Which of the following situations demonstrates effectiveness but not efficiency?
Issued Shares
The number of shares that have been allocated to be sold and are held by shareholders, including both public investors and company officers or insiders.
Treasury Shares
Stocks that were issued and later reacquired by the issuing company, reducing the amount of outstanding stock on the open market.
Contributed Surplus
An account on the shareholders' equity section of the balance sheet that represents the excess amount investors paid over the par value of the shares.
Retained Earnings
Accumulated net incomes of a company not paid out as dividends but retained for reinvestment in the business or to pay off debts.
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