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Paid-in Capital
Paid-in capital is the amount of money that a company has received from shareholders in exchange for shares of stock, reflecting the capital that has been invested in the company beyond its par value.
Common Stock Subscribed
A commitment by investors to purchase shares of a company's common stock, where the shares are reserved for the subscribers until payment is made.
Dividends in Arrears
Dividends on preferred shares that have not been paid in the scheduled time, accruing until they are paid out.
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