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Accounting
Banking

Noncumulative Preferred Stock

A type of preferred stock that does not entitle its holders to receive any dividends that have not been earlier...

No Par Value Stock

A stock that is issued without any designated minimum value (i.e., it bears no par or face value at the...

No Par Stock

A stock that is issued without any designated minimum value (i.e., it bears no par or face value at the...

Par Value Stock

A stock (share of stock) that has an arbitrary value established in the articles (charter) of its issuer (i.e., the...

Dividends

A distribution of a company’s earnings to its stockholders on a proportional (pro-rata) basis, as decided and announced by its...

Callable Common Stock

A common stock that an issuer can call away from a shareholder at a premium to the then prevailing market...

Callable Stock

A type of equity security (stock) that gives the issuer (the company issuing the share) the right, without the obligation,...

Straight Preferred Stock

A preferred stock that is not convertible, or exchangeable for, common equity (common stock), or other security, of the issuer....

Debenture Stock

A stock that represents a loan certificate issued by an entity reflecting an underlying obligation to pay back borrowed funds...

Preference Share

A class of shares that come with certain rights distinguishing them from holders of common shares. Preference shares are a...