Examlex
If a loan has been made to a related party, what are some considerations for determining whether the loan is a bona fide debt or is, in fact, merely a gift?
Paid-In Capital
The total amount of money or value that shareholders have invested in a company through the purchase of its stock.
Retained Earnings
The part of a company's earnings that is reserved or saved, instead of being distributed as dividends to its shareholders.
Par Common Stock
The nominal or face value of a share of common stock, as specified in the corporate charter.
Paid-In Capital
The sum of funds a corporation has obtained from its investors through the sale of stock shares.
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