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Stock Subscription Plan
A mechanism for employees or investors to buy shares of a company's stock, often at a discount.
Paid in Capital
The portion of the shareholders' equity that represents the amount investors have put into the company by purchasing shares directly from the company.
Common Stock
Represents ownership shares in a corporation, providing voting rights and a residual claim on corporate earnings in the form of dividends.
Subscription Receivable-common Stock
An amount due from subscribers for shares in common stock, which has not yet been paid.
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