Term
|
Definition
retained earnings with a negative (debit) balance |
|
|
Term
accumulated other comprehensive income (loss) |
|
Definition
a category of owners' equity for financial reporting purposes that included a firm's cumulative foreign currency translation adjustments, unrealized gains or losses on available-for-sale marketable securities changed during the period in prior service cost and net actuarial gains or losses in connection with pension and post retirement benefit plans, and gains (losses) on certain derivative instruments |
|
|
Term
additional paid-in capital |
|
Definition
the excess of the amount received from the sale of stock over the part (or stated) value of the share sold |
|
|
Term
|
Definition
the number of shares of a class of stock allowed to be issued per the corporation's charter. The maximun number of shares the corporation can legally issue. |
|
|
Term
|
Definition
preferred stock that can be redeemed by the corporation at its option |
|
|
Term
capital in excess of par value |
|
Definition
another term for additional paid-in capital |
|
|
Term
|
Definition
the generic term for stock issued by a corporation |
|
|
Term
|
Definition
the class of stock that represents residual ownership of the corporation |
|
|
Term
convertible preferred stock |
|
Definition
preferred stock that can be converted to common stock of the corporation at the option of the stockholder |
|
|
Term
|
Definition
a feature of preferred stock that required any missed dividends to be paid before dividends are paid on common stock |
|
|
Term
cumulative foreign currency translation adjustment |
|
Definition
a component of owners' equity arising from the translation of foreign subsidiary financial statements |
|
|
Term
|
Definition
a system for voting fo the directors of a firm in which the total member 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 |
|
|
Term
|
Definition
the date on which the dividend is approved by the board of directors and becomes a legal liability of the company |
|
|
Term
|
Definition
a distribution of earnings to the owners of a corporation |
|
|
Term
|
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 have been declared. |
|
|
Term
|
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 |
|
|
Term
|
Definition
a member of the firm's board of directors who is also an officer or employee of the firm. |
|
|
Term
|
Definition
the number of shares of a class of stock that has been issued (usually sold) to shareholders |
|
|
Term
|
Definition
an amount associated with the capital stock that has been issued by a corporation. Legal capital is generally the par value or stat value of the shares issued. |
|
|
Term
|
Definition
the stated claim of preferred stock in the event the corporation is liquidated. Sometimes called redemption value. |
|
|
Term
|
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. |
|
|
Term
|
Definition
the number of shares of a class of stock held by stockholders |
|
|
Term
|
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. |
|
|
Term
|
Definition
a feature of preferred stock that provided 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. |
|
|
Term
|
Definition
the owners' equity in partnership |
|
|
Term
|
Definition
the date a dividend is paid |
|
|
Term
|
Definition
the right of a stockholder to purchase shares from any additional sales of shares in proportion to the stockholders' present percentage of ownership |
|
|
Term
|
Definition
the class of stock representing an ownership interest with certain preferences relative to common stock, usually including a priority claim to dividends. |
|
|
Term
|
Definition
the owners equity of an individual proprietorship |
|
|
Term
|
Definition
the date used to determine the stockholders who will receive a dividend |
|
|
Term
|
Definition
the stated claim of preferred stock in the event the corporation is liquidated. Sometimes called liquidating value. |
|
|
Term
|
Definition
cumulative net income that has not been distributed to the owners of the corporation as dividends |
|
|
Term
|
Definition
a system for voting for the directors of a firm in which votes equal the number of shares owned are cast for a single slate of candidates |
|
|
Term
|
Definition
an arbitrary value assigned to shares of no-par-value stock |
|
|
Term
|
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. |
|
|
Term
|
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 |
|
|
Term
|
Definition
shares of a fir'sm previously issued stock that have been reacquired by the firm. |
|
|