Examlex
Unrealized gains and losses from changes in the fair value of available-for-sale securities are reported as part of current net income.
Retained Earnings
Retained Earnings are the portion of a business's profits not distributed to shareholders as dividends, but kept in the company to reinvest in the business or pay off debt.
Liquidating Dividend
A type of dividend paid by a company to its shareholders out of its capital base, indicating a return of some of the original investment rather than profit.
Capital Contributed
The total value of cash and other assets that shareholders or owners have given to a company in exchange for an ownership interest.
Federal Law
Legislation enacted by the national government of a country, applicable across the entire country.
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