Examlex
Which of the following is the most comprehensive multilateral agreement on intellectual property to date?
Date of Record
The specific date on which a company determines the eligible shareholders for receiving dividends or other corporate distributions.
Stock Dividend
A dividend payment made in the form of additional shares rather than cash, increasing the total number of shares owned by shareholders.
Par Value
Refers to the nominal or face value of a bond, stock, or coupon as stated by the issuer.
Prior Period Adjustments
Corrections of errors in financial statements of previous periods or adjustments due to changes in accounting policies, applied retrospectively.
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