Term
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Definition
| Retained earnings with a negative (debit) balance. |
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Term
| accumulated other comprehensive income |
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Definition
| A category of owners' equity for financial reporting purposes that includes a firm's cumulative foreign currency translation adjustments, unrealized gains or losses on available-for-sale marketable securities changes during the period in prior service cost and net actuarial gains or losses in connection with pension and postretirement benefit plans, and gains (losses) on certain derivative instruments. |
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Term
| additional paid-in capital |
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Definition
| The excess of the amount received from the sale of stock over the par (or stated) value of the shares sold. |
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Term
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Definition
| The number of shares of a class of stock allowed to be issued per the corporation's charter. The maximum number of shares the corporation can legally issue. |
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Term
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Definition
| Preferred stock that can be redeemed by the corporation at its option. |
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Term
| capital in excess of par value |
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Definition
| Another term for additional paid-in capital. |
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Term
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Definition
| The generic term for stock issued by a corporation. |
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Term
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Definition
| The class of stock that represents residual ownership of the corporation |
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Term
| convertible preferred stock |
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Definition
| Preferred stock that can be converted to common stock of the corporation at the option of the stockholder. |
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Term
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Definition
| A feature of preferred stock that requires any missed dividends to be paid before dividends are paid on common stock. |
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Term
| cumulative foreign currency translation adjustment |
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Definition
| A component of owners' equity arising from the translation of foreign subsidiary financial statements. |
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Term
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Definition
| A system of voting for the directors of a firm in which the total number of votes that can be cast among one or more candidates is equal to the number of shares of stock owned, multiplied by the number of directors to be elected. |
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Term
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Definition
| The date on which a dividend is approved by the board of directors and becomes a legal liability of the company. |
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Term
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Definition
| A distribution of earnings to the owners of a corporation. |
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Term
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Definition
| The date on and after which (up to the record date) the buyer of a publicly traded stock will not receive a dividend that has been declared. |
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Term
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Definition
| A member of the firm's board of directors who is not an officer or employee of the firm; also referred to as outside director. |
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Term
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Definition
| A member of the firm's board of directors who is also an officer or employee of the firm. |
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Term
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Definition
| The number of shares of a class of stock that has been issued (usually sold) to stockholders. |
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Term
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Definition
| An amount associated with the capital stock that has been issued by a corporation. Legal capital is generally the par value or stated value of the shares issued. |
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Term
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Definition
| The stated claim of preferred stock in the event the corporation is liquidated. Sometimes called redemption value. |
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Term
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Definition
| A member of the firm's board of directors who is not an officer or employee of the firm; another name for independent director. |
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Term
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Definition
| The number of shares of a class of stock held by stockholders. |
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Term
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Definition
| An arbitrary value assigned to a share of stock when the corporation is organized. Sometimes used to refer to the stated value or face amount of a security. |
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Term
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Definition
| A feature of preferred stock that provides a right to preferred stockholders to receive additional dividends at a specified ratio after a base amount of dividends has been paid to common stockholders. |
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Term
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Definition
| The owners' equity in a partnership. |
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Term
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Definition
| The date a dividend is paid. |
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Term
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Definition
| The right of a stockholder to purchase shares from any additional sales of shares in proportion to the stockholder's present percentage of ownership. |
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Term
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Definition
| The class of stock representing an ownership interest with certain preferences relative to common stock, usually including a priority claim to dividends. |
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Term
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Definition
| The owners' equity of an individual proprietorship. |
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Term
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Definition
| The date used to determine the stockholders who will receive a dividend. |
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Term
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Definition
| The stated claim of preferred stock in the event the corporation is liquidated. Sometimes called liquidating value. |
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Term
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Definition
| Cumulative net income that has not been distributed to the owners of a corporation as dividends. |
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Term
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Definition
| A system of voting for the directors of a firm in which votes equal to the number of shares owned are cast for a single slate of candidates. |
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Term
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Definition
| An arbitrary value assigned to shares of no-par-value stock. |
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Term
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Definition
| A distribution of additional shares to existing stockholders in proportion to their existing holdings. The additional shares issued usually amount to less than 20 percent of the previously issued shares. |
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Term
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Definition
| A distribution of additional shares to existing stockholders in proportion to their existing holdings. The additional shares issued usually amount to 100 percent or more of the previously issued shares. |
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Term
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Definition
| Shares of a firm's previously issued stock that have been reacquired by the firm. |
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