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The bill of materials is the:
Dividends Payable
A liability representing the amount of dividends declared by a company's board of directors that have not yet been paid to shareholders.
Cash Dividend
A cash disbursement from a corporation to its shareholders, derived from its earnings.
Par Value
The face value of a bond or stock as stated on the certificate, which is the minimum amount the security can be sold for upon initial offering.
Stated Value
The amount per share assigned by the board of directors to no-par value stock.
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