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Par Common Stock
The face value of common stock as stated in the corporate charter; often a nominal amount that has no relation to its market price.
Dividend
A payment made by a corporation to its shareholders, usually as a distribution of profits.
Retained Earnings
The portion of net income that is kept by a company instead of being paid out as dividends to shareholders, contributing to the company's equity.
Paid-in Capital
The amount of money that a company receives from its shareholders in exchange for shares of stock.
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