Examlex
A criterion-referenced test
Paid-in Capital
Paid-in capital represents the funds raised by a company through the sale of stock to shareholders, above the par value of the shares.
Treasury Stock
Shares that were once issued and fully paid, but have been bought back by the issuing company and are held in the company’s treasury.
Treasury Stock
Shares of a company's own stock that it has reacquired from shareholders and holds in its own treasury.
Cost Method
An accounting method in which investments are recorded at their original purchase cost, without recognizing changes in market value.
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