Examlex
Please define the following key terms. Show Who? What? Where? When? Why Important?
-Thomas Hill Green
Share Capital
The total value of a company's shares of stock that have been issued to shareholders.
Retained Earnings
The portion of net earnings not distributed as dividends to shareholders, but retained by the company to reinvest in its core business or to pay debt.
Contributed Surplus
Contributed Surplus is an equity account that reflects excess amounts received by a company over the par value of its stock from the sale of shares directly to investors.
Common Shares
Equity investments that represent ownership in a company, granting holders voting rights and a share in the company's profits through dividends.
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