Examlex
Capital is needed only at the start-up phase of a business.
Cash Dividends
Payments made by a corporation to its shareholders from its profits in the form of cash.
Outstanding Shares
The total number of shares of stock that are currently held by all shareholders, including share blocks held by institutional investors and restricted shares.
Beginning of the Year Balance
The amount of money or value of an account at the start of a fiscal year before any transactions have been accounted for.
Parent-Subsidiary Relationship
A corporate structure where one company (the parent) controls another company (the subsidiary) by owning a majority of its stock.
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