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Chapter 20: Stockholders' Equity (Cambridge)

Horizontales
Stock issued but later repurchased and held by a corporation.
A right to preferred stock dividends that add up each year if not paid.
A distribution of retained earnings to shareholders.
Income that represents changes in equity of a business during a period from transactions and other circumstances by nonowner sources.
Primary issue of shares and are the residual owners of a corporation.
Accumulated net income or net loss from a company’s inception.
Stock value per share based upon articles of incorporation.
A type of dividend that grants new shares of stock to shareholders without any consideration from them.
_____ Business Corporation Act guides states in the development of their corporation statues.
Abbreviation for comprehensive income acquired over current and prior periods.
Allows preferred stockholders to share in additional dividends on pro rata basis with common stockholders.
Date of _____ is when a corporation approves and announces a dividend payment.
Shares with certain preferences or rights, including priority claim on dividends.
Stock issued less those in the corporation’s treasury.
Verticales
_____ _____ Costs represent expenditures for registration, underwriting, attorney and accountant involvement, printing, administration, and promotion.
Amount of stock that can be legally issued.
First day shares are traded without the right to receive declared dividends.
_____ interest represents net assets owned by investors who are not part of the controlling interest.
A term for a stock that has been acquired and no longer issued and outstanding.
A change in the number of shares outstanding and offsetting change in par or stated value per share.
A type of dividend that is noncash assets.
A type of dividend that is a return of stockholders’ investment rather than a distribution of profits.
Gives each stockholder the opportunity to maintain a proportional ownership in a corporation.
Value assigned to no-par stock.
A type of stock split that results in an increase in market price per share.
Restricted retained earnings placed in a separate account and identified in financial statements.
Articles of _____ is a document prepared by a corporation that describes its nature and purpose and type and number of stock authorized.
Retained earnings allocated by a corporation for a certain purpose.
A type of stock dividend considered less than 20% or 25% of total outstanding stock.
Number of stock that has been released by a corporation.