Examlex
The four primary categories of universal feelings include:
Stockholders' Equity
The residual interest in the assets of a corporation that remains after deducting its liabilities, representing shareholders' ownership interest.
Stock Dividend
A dividend payment made in the form of additional shares rather than cash, increasing the number of shares owned by shareholders.
Retained Earnings
Retained earnings are the portion of a company's profits that are kept or retained rather than distributed to shareholders as dividends, often used for reinvestment in the business or to pay down debt.
Cumulative Preferred Stock
A type of preferred stock where dividends accrue and must be paid out before dividends can be distributed to common stockholders.
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