Examlex
________ defines the content in terms of the data that is being described rather than how it is to be displayed.
Retained Earnings
The portion of net income that is kept by a company rather than distributed to its shareholders as dividends, to be reinvested in the business or pay off debt.
Treasury Stock
Shares that were once in circulation but were bought back by the issuing company, decreasing the amount of stock outstanding.
Par Common Stock
The nominal or face value assigned to a share of common stock by the company's corporate charter.
Fair Market
The price at which an asset would change hands between a willing buyer and a willing seller, both having reasonable knowledge of the relevant facts.
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