Examlex
Investment contracts are not securities.
Unrealized Increase
The potential gain in the value of an investment that has not yet been sold and thus not yet converted into actual profit.
Donated Capital
Assets and resources given to a company without the expectation of return or compensation, often used to fund operations or expand business activities.
Contra Account
An account used in a general ledger to reduce the value of a related account when the two are netted together.
Compensatory Stock Options
Stock options given to employees as part of their compensation package, allowing them to purchase company stock at a discount in the future.
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