Examlex
If the firm's earnings remain constant and total cash dividends do not increase, a stock dividend results in a lower per-share market value for the firm's stock.
Capital Account
An account on a country's balance of payments that records transactions involving the acquisition or disposal of capital assets.
Old Partner
A former member of a partnership who has ceased to be part of the entity, often due to retirement or agreement termination.
Partnership Cash
Funds held and utilized within a partnership, which are contributed by and available to the partners according to the partnership agreement.
Liability
A financial obligation or debt that a company owes, which must be settled over time through the transfer of economic benefits including money, goods, or services.
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