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Stockholder books |
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Stockholder booksSet of books kept by firm management for its annual report that follows Financial Accounting Standards Board rules. The tax books follow IRS tax rules.Stockholder books Similar MatchesStockholder equityStockholder equityBalance sheet item that includes the book value of ownership in the corporation. It includes capital stock, paid-in surplus, and retained earnings. Conflict between bondholders and stockholdersConflict between bondholders and stockholdersBondholders and stockholders may have interests in a corporation that conflict. Sources of conflict include dividends, distortion of investment, and underinvestment. Protective covenants in bond documents work to resolve these conflicts. Principal stockholderPrincipal stockholderA stockholder who owns 10% or more of the voting stock of a company. Such stockholders must report all trading in the stock to the SEC pursuant insider trading rules. StockholderStockholderSee: Shareholder. Stockholder of recordStockholder of recordStockholder whose name is registered on the books of a corporation and thus will receive dividends from the corporation. |
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