Examlex
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Stock Dividend
A dividend payment made in the form of additional shares rather than cash.
Par Value
The face value of a bond or the stated value of a stock; does not necessarily reflect market value.
Capital Lease
A lease agreement that is recorded as an asset on the lessee's balance sheet because it effectively transfers the risks and benefits of ownership from the lessor to the lessee.
Lease As Purchase
An agreement where the lessee has the option or obligation to purchase the leased asset at the end of the lease term.
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