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Treasury Stock
Treasury stock consists of shares that were once part of the outstanding stock of a company but were later purchased back by the company from shareholders. These shares do not confer voting rights and do not pay dividends.
Paid-In Capital
The amount of capital "paid in" by investors during common or preferred stock issuances, including the par value of the shares and excess over par.
Stock Split
A process by which a corporation reduces the par or stated value of its common stock by issuing a proportionate number of additional shares.
Stock Split
A corporate action in which a company divides its existing shares into multiple shares to boost the liquidity of the shares, though the market capitalization remains unchanged.
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