Examlex
The passive investment income of an S corporation includes net capital gains from the sale of stocks and securities.
Present Value Factors
The factors used in calculating the present value of a sum of money or a stream of cash flows given a specified rate of return.
Market Rate
The prevailing interest rate available in the marketplace for loans or the return on investment securities, varying based on macroeconomic conditions.
Issuance Price
The price at which a company's shares are offered for sale to the public for the first time in an initial public offering (IPO) or the sale price in subsequent offerings.
Stockholders' Equity
The portion of the balance sheet that represents the capital received from investors in exchange for stock (paid-in capital), donated capital and retained earnings of a company.
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