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Alternate Dividend Policy
A strategy used by a company to vary its dividend payments to shareholders based on its earnings or investment opportunities.
Stock Dividend
A dividend payment made in the form of additional shares of the paying company's stock rather than cash.
Common Stock Account
An equity account that represents the ownership interest held by common shareholders in a corporation, including its value and dividends.
Capital in Excess of Par
The amount by which the proceeds from the issuance of shares exceed the par value of the shares issued; it's often referred to as additional paid-in capital.
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