Examlex
Age serves to excuse criminal action in some situations. Under what age do children have absolutely no criminal capacity?
Retained Earnings
Retained earnings represent the cumulative amount of net income earned by a company that is kept within the company for reinvestment in its operations or to pay debt, rather than being paid out as dividends to shareholders.
Paid-In Capital
The complete sum of money and various assets that investors have provided to a corporation in return for its shares.
Stock Dividend
A dividend payment made in the form of additional shares rather than a cash payout, increasing the number of shares owned by each shareholder.
Authorized Shares
The maximum number of shares that a corporation is legally permitted to issue, as specified in its charter.
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