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In a speech, the most effective and versatile supporting device is
Paid-In Capital in Excess of Par
The amount of capital contributed by shareholders over and above the par value of the shares issued.
Common Stock
A form of corporate equity ownership, a type of security representing an ownership share in a corporation, giving holders voting rights and a share in the company's profits via dividends.
Retained Earnings Account
An equity account that represents the accumulated portion of net income that a company has decided to retain, rather than distribute among shareholders in the form of dividends.
Stock Dividend
A payment made in the form of additional shares rather than cash, distributed to shareholders from the company's existing stock.
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