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Stock Split
A corporate action where a company divides its existing shares into multiple shares to boost the liquidity of the shares, though the overall market capitalization remains the same.
Par Value
Par value is the nominal or face value of a stock or bond as stated by the issuer, which often bears no relation to its market value.
Treasury Stock
Refers to shares that were issued by a company and later repurchased. These shares do not pay dividends, have no voting rights, and are not included in shares outstanding calculations.
Foreign Currency Translation
Foreign currency translation is the process of converting the financial statements of a company from its functional currency into another currency for reporting purposes.
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