Examlex
In the communication process, filtering occurs when:
Originally Issued
Refers to securities or financial instruments that are sold for the first time to investors.
Stated Value
The nominal value of a share of stock as determined by the issuing company, which may differ from its market value.
Common Stock
Shares entitling their holder to dividends that vary in amount and may even be missed, depending on the fortunes of the company.
Journal Entry
A record that captures the financial impact of a business transaction in the accounting system.
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