Examlex
Disappearing streams are natural outflows of water on the ground surface.
Contributed Surplus
The excess amount paid by investors over the par value of shares, recorded in the shareholders' equity section of the balance sheet.
Retained Earnings
The amount of net earnings not distributed to shareholders as dividends but reinvested in the business or kept as reserves.
Accumulated Other Comprehensive Income
A component of shareholders' equity on the balance sheet, representing gains and losses not reflected in net income, such as foreign currency items, unrealized gains/losses on certain investments, and pension plan adjustments.
Retractable Preferred Shares
Preferred shares that give the holder the right to require the issuer to repurchase the shares at predetermined conditions.
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