Examlex
How are database application programs useful?
Par Value
The nominal or face value of a bond, stock, or coupon as stated by the issuer, which often bears no relation to its market value.
Common Stock Dividends Distributable
A liability account that represents dividends declared by a company but not yet distributed to shareholders.
Stock Split
A corporate action in which a company divides its existing shares into multiple shares to boost the liquidity of the shares, without changing the shareholders' equity.
Stock Dividend
A distribution of extra shares to shareholders instead of a financial dividend.
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