Examlex
What does the COA data include?
Noncumulative
Pertaining to dividends, a feature allowing a company not to pay dividends in arrears to its shareholders.
Treasury Stock
Equities that were once sold to investors and later re-purchased by the entity that issued them, effectively reducing the quantity of stocks traded publicly.
Par Value
Par value is a nominal value assigned to a security, such as a stock or bond, at issuance, often used to determine legal capital or accounting value rather than market value.
Stock Dividend
A payment to shareholders in the form of additional shares of stock rather than cash.
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