Examlex
Find the least common denominator (LCD) .
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Retained Earnings
Retained earnings are the portion of a company's profits that are kept or retained rather than distributed to shareholders as dividends, often used for reinvestment in the business or to pay down debt.
Cumulative Preferred Stock
A type of preferred stock where dividends accrue and must be paid out before dividends can be distributed to common stockholders.
Par Common Stock
The nominal or face value assigned to a share of common stock, which has relevance in corporate accounting.
Par Value
A nominal value assigned to a stock or bond, representing its face value rather than its market value.
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