Examlex
1-104.Infant characteristics
Common Stock
A type of equity security that represents ownership in a corporation, giving shareholders the right to vote on corporate matters and receive dividends.
Dividend Payable
A liability reported on a company's balance sheet for dividends declared by the board of directors but not yet paid out to shareholders.
Retained Earnings
The portion of net income not distributed as dividends but retained by the company to reinvest in its core business or to pay debt.
Paid-In Capital
The total amount of money shareholders have invested in a company through the purchase of its stock, excluding retained earnings.
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