Examlex
In computing the weighted average number of shares outstanding, the following is considered outstanding only as of the date issued or sold:
Cash Dividend
A portion of a company's earnings distributed to shareholders in cash.
Credit Balance
A situation in an account where the sum of credits exceeds the sum of debits, indicating the company owes money.
Retained Earnings
The portion of a company's profit that is held or retained and saved for future use, reinvestment, or debt repayment instead of being paid out as dividends to shareholders.
Stockholders' Equity
The ownership interest of stockholders in a corporation, represented by the residual assets after deducting liabilities.
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