Match the appropriate letter for the key term or concept to each definition provided (items 1–10). Note that not all key terms and concepts will be used.
|
a. |
Accumulated other comprehensive income (loss) |
j. k. |
Cumulative dividend Dividend declaration date |
|
b. |
Additional paid in capital |
l. |
Dividend record date |
|
c. |
Authorized (shares of stock) |
m. |
Dividend payment date |
|
d. |
Issued (shares of stock) |
n. |
Ex dividend date |
|
e. |
Outstanding (shares of stock) |
o. |
Stock dividend |
|
f. |
Treasury stock |
p. |
Stock split |
|
g. |
Preemptive right |
q. |
Cumulative foreign currency translation adjustment |
|
h. |
Preferred stock |
||
|
i. |
Dividend |
1. A feature of preferred stock requiring that any missed dividends be paid before dividends can be paid on common stock.
2. The difference between the total amount invested by the owners and the par value or stated value of the stock issued. Often called capital in excess of par value (or stated value) .
3. Shares of a firm’s stock that have been reacquired by the firm.
4. The number of shares of a class of stock that have been sold to stockholders.
5. The class of stock representing ownership of a corporation that has certain preferences relative to the common stock, usually including a priority claim to dividends.
6. The right of a stockholder to purchase shares from any additional shares sold in proportion to the stockholder’s present percentage of ownership.
7. The date used to determine the stockholders who will receive a dividend.
8. A distribution of additional shares to existing stockholders in proportion to their existing holdings. The additional shares issued usually amount to 100% or more of the previously issued shares.
9. The number of shares of a class of stock held by stockholders.
10. A distribution of earnings to the owners of a corporation.