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Preferred Shares
A class of ownership in a corporation that has a higher claim on the company's assets and earnings than common shares, usually with fixed dividends.
Share Capital
The total value of a company's shares of stock that have been issued to shareholders.
Retained Earnings
The portion of net earnings not distributed as dividends to shareholders, but retained by the company to reinvest in its core business or to pay debt.
Contributed Surplus
Contributed Surplus is an equity account that reflects excess amounts received by a company over the par value of its stock from the sale of shares directly to investors.
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