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Common Stock Account
An equity account that represents the ownership interest of shareholders in a corporation, recorded at par value or issued price.
Stock Dividend
A dividend payment made in the form of additional shares of the issuing company, rather than as cash.
Additional Paid-In Capital
The excess amount paid by investors over the par value of the stock during the issuance of shares.
Treasury Stock
Securities that were initially distributed to the public but later repurchased by the issuer, thus lowering the volume of shares in circulation.
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