Examlex
Distributions to shareholders from capital are called:
Current Asset
An asset that is expected to be converted into cash, sold, or consumed within one year or within the normal operating cycle of a business.
Cash Dividends
Payments made by a corporation to its shareholder members from the company's current or retained earnings.
Capital Stock
Reflects the amount of equity financing a company has generated through the sale of its shares to investors.
Financing Activities
Transactions and events whereby resources are obtained from, or repaid to, owners (equity financing) or creditors (debt financing).
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