Assimilation in finance refers to the absorption of a new issue of stock by the investing public after all shares have been sold by the issue's underwriters.
Capital paid in excess of par value refers to the amount of money shareholders have invested in a company that exceeds the par value of the issued shares. This extra amount is often reflected on the equity section of the balance sheet and signifies additional capital that the company can use for growth and operations.
A method of valuing raw materials or finished goods by using the earliest unit value for pricing issued items until all stock received at that price has been used up. This method is significant in inventory management and accounting, ensuring a logical and often tax-efficient way to evaluate inventory costs.
No-par stock is issued without a par value stated in the corporate charter or on the stock certificate. It is also known as no-par-value stock.
Paid-in capital represents the amount of money a company has received from shareholders in exchange for shares of stock, encompassing the funds received from stock issuance, premiums or discounts on stocks sold, stock donations, and the resale of treasury stock.
Preemptive rights grant existing shareholders the first opportunity to purchase new shares of stock issued by the corporation, as specified in the corporation's charter.
A registrar is an individual or official body responsible for keeping and maintaining the accurate records of an organization, institution, or legal entity. Their responsibilities vary depending on the field, such as education, real estate, and securities.
