Examlex
The method of free association is labeled based on an apparently inaccurate translation from German, in which the term has the meaning of:
Stock
Shares of ownership in a corporation, representing a claim on the company's assets and earnings.
Stock Dividends
A distribution of additional shares of a company's stock to its shareholders instead of cash.
Par Value
The nominal or face value of a stock or bond as stated by the issuer, often used in the legal capital of a company.
Paid-in Capital
The amount of capital provided by shareholders in exchange for stock, representing the funds raised by issuing shares above the par value.
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