Examlex
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Capital in Excess of Par
The amount by which the proceeds from the issuance of shares exceed the par value of the shares issued; it's often referred to as additional paid-in capital.
Debt-Equity Ratio
A measure of a company's financial leverage calculated by dividing its total liabilities by stockholders' equity.
Residual Dividend Policy
A strategy where dividends paid to shareholders are set based on the earnings left over after all operational costs and working capital needs are met.
Retained Earnings
Profits that a company has decided to keep or reinvest in the business instead of distributing to shareholders as dividends.
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