Examlex
The per share amount normally assigned by the board of directors to a large stock dividend is
Board Of Directors
A group of individuals elected by shareholders to oversee and make strategic decisions for a corporation.
Treasury Stock
Shares that were issued and later reacquired by the issuing company, reducing the amount of outstanding stock on the open market.
Contra Account
An account used in accounting to reduce the value of a related account when the two are netted together, providing a clearer picture of financial status.
Fair Value
An estimate of the market value of an asset or liability, based on current prices in active markets.
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