Examlex
A deep copy of an object:
Treasury Stock
Shares that were first put into circulation by a company and then taken back, diminishing the quantity of shares actively traded on the market.
Small Stock Dividend
A dividend paid in the form of additional shares of the issuing corporation, typically representing less than a 25% increase of the outstanding shares.
Retained Earnings
The portion of net income that is retained by the corporation rather than distributed to its owners as dividends.
Additional Paid-In Capital
Additional paid-in capital is the amount of money that shareholders have paid for shares above the stated par value during issuance, representing excess funds contributed by shareholders.
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