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Similar to for-profit entities, under FASB standards, not-for-profit health care entities are required to classify investments in debt securities into trading, available-for-sale, and held to maturity for reporting purposes.
Common Stock
Equity securities that represent ownership in a corporation, entitling holders to vote on company matters and receive dividends.
Earnings Per Share
Earnings per share (EPS) is a financial ratio that indicates the portion of a company's profit allocated to each outstanding share of common stock, serving as an indicator of profitability.
Reacquired Shares
Shares that were issued and subsequently bought back by the issuing company from the stock market or shareholders.
Common Stock
A type of equity security that represents ownership in a company, providing voting rights and dividends to shareholders.
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