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Stock Dividend
A payment made by a corporation to its shareholders in the form of additional shares, rather than cash.
Retained Earnings
The portion of net income left over for the company after it has paid out dividends to its shareholders.
Common Stock
Common stock represents ownership shares in a corporation, providing voting rights and entitling the shareholder to a portion of the company’s profits in the form of dividends.
Dividends in Arrears
Dividends on cumulative preferred stock that have not been paid in prior years.
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