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Liabilities
Financial obligations owed by a business to others, such as loans, accounts payable, mortgages, deferred revenues, or bonds.
Common Shares
Equity securities that represent ownership interests in a corporation, entitling holders to dividends and voting rights depending on the number of shares held.
Retained Earnings
The portion of a business's profits not distributed to shareholders as dividends but retained by the company for reinvestment or to pay debt.
Dividends Declared
The announcement by a company’s board of directors of the payment of a specified amount per share to its shareholders, to be paid on a certain date.
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