Examples of shareholder in the following topics:
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- Dividends are payments made by a corporation to its shareholders; the payment amount is reported as dividends payable on the balance sheet.
- Dividends are the portion of corporate profits paid out to shareholders.
- There are two ways to distribute cash to shareholders: share repurchases (reported as treasury stock in the owner's equity section of the balance sheet) or dividends.
- Therefore, a shareholder receives a dividend in proportion to the shares he owns -- for example, if shareholder Y owns 100 shares when company Z declares a dividend of USD 1.00 per share. then shareholder Y will receive a dividend of USD 100 for his shares.
- For the company, a dividend payment is not an expense, but the division of after tax profits among shareholders.
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- Financing activities include the inflow of cash from investors such as banks and shareholders, as well as the outflow of cash to shareholders as dividends as the company generates income.
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- Treasury stock is issued stock that the company has bought back from its shareholders.
- Since a corporation can't be its own shareholder, the "bought back" stocks are not considered assets of the corporation.
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- In an accounting context, shareholders' equity represents the remaining interest in assets of a company, spread among individual shareholders in common or preferred stock.
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- Accountancy is the process of communicating financial information about a business entity to users such as shareholders and managers.
- Accounting that provides information to people outside the business entity is called financial accounting and provides information to both current and potential shareholders, creditors such as banks or vendors, financial analysts, economists, and government agencies.
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- They are a consequence of growing international shareholding and trade and are particularly important for companies that have dealings in several countries.
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- These securities are reported at fair value, with unrealized gains and losses excluded from earnings and reported in a separate component of shareholders' equity (Other Comprehensive Income).
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- Liquidation may either be compulsory (sometimes referred to as a 'creditors' liquidation') or voluntary (sometimes referred to as a 'shareholders' liquidation', although some voluntary liquidations are controlled by the creditors) .
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- If a company's purpose is to maximize shareholder returns, then sacrificing profits to other concerns is a violation of its fiduciary responsibility.
- Ethical issues include the rights and duties between a company and its employees, suppliers, customers and neighbors, and the company's fiduciary responsibility to its shareholders.
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- Information about management and shareholders - e.g. information on stockholders and creditors and shareholding breakdown