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Reporting of
Stockholders'
Equity
Understanding the Corporation
Stock Transactions
Rules and Rights of Common and Preferred Stock
Additional Detail on Preferred Stock
Dividend Policy
Reporting of Stockholders' Equity
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Reporting of
Stockholders'
Equity
(continued)
Cash Dividend Alternatives
Reporting and Analyzing Equity
Additional Topics in Stockholders' Equity
Reporting of Stockholders' Equity
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Reporting of Stockholders' Equity > Understanding the Corporation
Understanding the Corporation
• Characteristics of a Corporation
• Formation of the Corporation
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Reporting of Stockholders' Equity > Stock Transactions
Stock Transactions
• Issuing Stock
• Employee Stock Compensation
• Repurchasing Stock
• Treasury Stock
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Reporting of Stockholders' Equity > Rules and Rights of Common and Preferred Stock
Rules and Rights of Common and Preferred Stock
• Claim to Income
• Voting Right
• Provisions of Preferred Stock
• Purchasing New Shares
• Preferred Stock Rules and Rights
• Comparing Common Stock, Preferred Stock, and Debt
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Reporting of Stockholders' Equity > Additional Detail on Preferred Stock
Additional Detail on Preferred Stock
• Dividend Preference
• Liquidation Preference
• Accounting for Preferred Stock
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Reporting of Stockholders' Equity > Dividend Policy
Dividend Policy
• Impact of Dividend Policy on Clientele
• Stock Dividends vs. Cash Dividends
• Investor Preferences
• Accounting Considerations
• Signaling
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Reporting of Stockholders' Equity > Cash Dividend Alternatives
Cash Dividend Alternatives
• Dividend Reinvestments
• Stock Dividends
• Drawbacks of Repurchasing Shares
• Reverse Splits
• Benefits of Repurchasing Shares
• Stock Splits
• Repurchasing Shares
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Reporting of Stockholders' Equity > Reporting and Analyzing Equity
Reporting and Analyzing Equity
• Reporting Stockholders' Equity
• Earnings per Share
• Dividend Yield Ratio
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Reporting of Stockholders' Equity > Additional Topics in Stockholders' Equity
Additional Topics in Stockholders' Equity
• Other Comprehensive Income
• Convertible Stock
• Stock Warrants
• Calculating Diluted Earnings per Share
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Appendix
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Reporting of Stockholders' Equity
Key terms
• authorized stock shares created by the company
• bond A bond is an instrument of indebtness of the bond issuers toward the bond holders.
• Callable shares Shares which can be bought back by the issuer at a predetermined price.
• capital Money and wealth. The means to acquire goods and services, especially in a non-barter system.
• capital gains Profit that results from a disposition of a capital asset, such as stock, bond, or real estate due to arbitrage.
• cash dividend a payment by the company to shareholders paid out in currency, usually via electronic funds transfer or a printed
paper check
• cash dividends Cash dividends are those paid out in currency, usually via electronic funds transfer or by paper check.
• charter A document issued by some authority, creating a public or private institution, and defining its purposes and privileges.
• clientele The body or class of people who frequent an establishment or purchase a service, especially when considered as
forming a more-or-less homogeneous group of clients in terms of values or habits.
• clientele effect The theory that changes in a firm's dividend policy will cause loss of some clientele who will choose to sell their
stock, and attract new clientele who will buy stock based on dividend preferences.
• Common stock Shares of an ownership interest in the equity of a corporation or other entity with limited liability entitled to
dividends, with financial rights junior to preferred stock and liabilities.
• Common stock Common stock is a form of equity and type of security. Common stock shareholders are at the bottom of the
line when it comes to dividends and receiving compensation in the case of bankruptcy.
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Reporting of Stockholders' Equity
• Common stock Common stock is a form of corporate equity ownership, a type of security.
• Common stock Shares of an ownership interest in the equity of a corporation or other entity with limited liability entitled to
dividends, with financial rights junior to preferred stock and liabilities.
• Common stock Common stock is a form of equity and type of security. Common stock shareholders are at the bottom of the
line when it comes to dividends and receiving compensation in the case of bankruptcy.
• contributed capital Refers to capital contributed to a corporation by investors through purchase of stock from the corporation
(primary market) (not through purchase of stock in the open market from other stockholders (secondary market)). It includes
share capital (i.e. capital stock) as well as additional paid-in capital.
• Convertible preferred stock Convertible preferred stock can be exchanged for a predetermined number of company common
stock shares.
• corporation A group of individuals, created by law or under authority of law, having a continuous existence independent of the
existences of its members, and powers and liabilities distinct from those of its members.
• creditor A person to whom a debt is owed.
• creditor A person to whom a debt is owed.
• cumulative dividend a payments by the company to shareholders that accumulate if a previous payment was missed
• Cumulative Dividends Condition where owners of certain shares will receive accumulated dividends in the case a company
cannot pay out dividends at the stated rate at the stated time.
• declaration date the day the Board of Directors announces its intention to pay a dividend
• dilutive Describing something that dilutes or causes dilution (reduces value).
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Reporting of Stockholders' Equity
• discontinued operations A discontinued operation is a component of an enterprise that has either been disposed of, or is
classified as "held for sale", and also represents a separate major line of business or geographical area of operations; and is
part of a single, co-ordinated plan to dispose of this separate major line of business or geographical area of operations; or is a
subsidiary acquired exclusively with a view to resale.
• dividend A pro rata payment of money by a company to its shareholders, usually made periodically (eg, quarterly or annually).
• dividend A pro rata payment of money by a company to its shareholders, usually made periodically (eg, quarterly or annually).
• dividend A pro rata payment of money by a company to its shareholders, usually made periodically (e.g., quarterly or annually).
• dividend clientele Sets of investors who are attracted to certain types of dividend policy.
• dividend decision A decision made by the directors of a company. It relates to the amount and timing of any cash payments
made to the company's stockholders. The decision is an important one for the firm as it may influence its capital structure and
stock price. In addition, the decision may determine the amount of taxation that stockholders pay.
• dividend in arrears an omitted dividend on cumulative preferred stock
• dividend policy A firm's decisions on how to distribute (or not distribute) their earnings to their shareholders.
• Earnings Per Share The amount of earnings per each outstanding share of a company's stock.
• Earnings Per Share EPS. (Net Income - Dividends on Preferred Stock) / Outstanding Shares
• Earnings Per Share The amount of earnings per each outstanding share of a company's stock.
• exercise price The fixed price at which the owner of an option can purchase (in the case of a call) or sell (in the case of a put)
the underlying security or commodity.
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Reporting of Stockholders' Equity
• exercise price The fixed price at which the owner of an option can purchase (in the case of a call) or sell (in the case of a put)
the underlying security or commodity.
• hedge Contract or arrangement reducing one's exposure to risk (for example, the risk of price movements or interest rate
movements).
• hostile takeover An attempted takeover of a company that is strongly resisted by the target company's management.
• IFRS International Financial Reporting Standards; designed as a common global language for business affairs so that company
accounts are understandable and comparable across international boundaries.
• information asymmetry In economics and contract theory, information asymmetry deals with the study of decisions in
transactions where one party has more or better information than the other.
• insider A person who has special knowledge about the inner workings of a group, organization, or institution.
• insolvency When debts exceed existing assets (i.e. the ability to pay them).
• limited liability The liability of an owner or a partner of a company for no more capital than they have invested.
• liquidation The selling of the assets of a business as part of the process of dissolving it.
• liquidation liquidation is the process by which a company (or part of a company) is brought to an end, and the assets and
property of the company redistributed
• liquidation The selling of the assets of a business as part of the process of dissolving it.
• liquidation The selling of the assets of a business as part of the process of dissolving it.
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Reporting of Stockholders' Equity
• market capitalization The total market value of the equity in a publicly traded entity.
• outstanding shares Shares outstanding are all the shares of a corporation that have been authorized, issued and purchased by
investors and are held by them.
• outstanding stock all the stock of a corporation or financial asset that have been authorized, issued and purchased by investors
and are held by them
• paid-in capital Capital contributed to a corporation by investors through purchase of stock from the corporation.
• paid-in capital refers to capital contributed to a corporation by investors through purchase of stock from the corporation (primary
market) (not through purchase of stock in the open market from other stockholders (secondary market)
• par value The amount or value listed on a bill, note, stamp, etc.; the stated value or amount.
• Preemption The right of a shareholder to purchase newly issued shares of a business entity before they are available to the
general public so as to protect individual ownership from dilution.
• preemptive right The right of shareholders to maintain a constant percentage of a company's shares by receiving a
proportionate fraction of any new shares issued, thus preempting any dilution
• preferred share Preferred stock (also called "preferred shares," "preference shares," or simply "preferreds") is an equity security
with properties of both an equity and a debt instrument, and is generally considered a hybrid instrument. Preferreds are senior
(i.e., higher ranking) to common stock but subordinate to bonds in terms of claim (or rights to their share of the assets of the
company). Preferred stock usually carries no voting rights, but may carry a dividend and may have priority over common stock
in the payment of dividends and upon liquidation. Terms of the preferred stock are stated in a "Certificate of Designation. "
• Preferred Stock Stock with a dividend, usually fixed, that is paid out of profits before any dividend can be paid on common
stock, and that has priority to common stock in liquidation.
• Preferred Stock Stock with a dividend, usually fixed, that is paid out of profits before any dividend can be paid on common
stock, and that has priority to common stock in liquidation.
• Preferred Stock Stock with a dividend, usually fixed, that is paid out of profits before any dividend can be paid on common
stock, and that has priority to common stock in liquidation.
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Reporting of Stockholders' Equity
• Preferred Stock Preferred stock is an equity security that has the properties of both an equity and debt instrument and is higher
ranking than common stock.
• Preferred Stock Preferred stock is an equity security that has the properties of both an equity and debt instrument and is higher
ranking than common stock.
• Preferred Stock Preferred stock is an equity security that has the properties of both an equity and debt instrument and is higher
ranking than common stock.
• Preferred Stock Preferred stock is an equity security that has the properties of both an equity and debt instrument and is higher
ranking than common stock.
• price earnings ratio The market price of that share divided by the annual earnings per share.
• privately held corporation a business entity owned by a small number of people, and not having shares of ownership sold via a
stock exchange or other public market
• publicly held corporation a business entity owned by shareholders who may buy or sell their shares to anyone through a stock
exchange
• reinvest To invest cash again, instead of holding it as cash.
• remuneration A payment for work done; wages, salary, emolument.
• Repurchase To buy back a company's own shares. The issuing company pays public shareholder for their shares.
• retained earnings The portion of net income that is retained by the corporation rather than distributed to its owners as
dividends.
• share repurchase Stock repurchase (or share buyback) is the reacquisition by a company of its own stock. In some countries,
including the U.S. and the UK, a corporation can repurchase its own stock by distributing cash to existing shareholders in
exchange for a fraction of the company's outstanding equity; that is, cash is exchanged for a reduction in the number of shares
outstanding. The company either retires the repurchased shares or keeps them as treasury stock, available for re-issuance.
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Reporting of Stockholders' Equity
• signalling Action taken by one agent to indirectly convey information to another agent.
• stock dividend a payment to a shareholder paid out in the form of additional stock shares of the issuing corporation, or another
corporation (such as its subsidiary corporation)
• stock dividends Stock or scrip dividends are those paid out in the form of additional stock shares of either the issuing
corporation or another corporation.
• Stock Exchange A form of exchange that provides services for stock brokers and traders to trade stocks, bonds and other
securities.
• stock split To issue a higher number of new shares to replace old shares. This effectively increases the number of shares
outstanding without changing the market capitalization of the company.
• treasury stock A treasury or "reacquired" stock is one which is bought back by the issuing company, reducing the amount of
outstanding stock on the open market ("open market" including insiders' holdings).
• vesting period A period of time an investor or other person holding a right to something must wait until they are capable of fully
exercising their rights and until those rights may not be taken away.
• Voting rights Rights which are generally associated with common stock shareholders in regards to business entity matters (
such as electing the board of directors or establishing corporate policy)
• weighted average An arithmetic mean of values biased according to agreed weightings.
• yield The current return as a percentage of the price of a stock or bond.
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Reporting of Stockholders' Equity
Income from Dividends
When choosing between cash or stock dividends, the trade-off is between liquidity in the short-term or income from capital gains in the long-term.
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Reporting of Stockholders' Equity
Earnings Per Share
Continuing operations formula
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Reporting of Stockholders' Equity
Historical dividend information for Franklin Automobile Company
Dividends are one of the privileges of stock ownership, and preferred shares get more rights to them than common shares do.
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Reporting of Stockholders' Equity
Shareholder Meeting
This scene from "The Office" humorously illustrates a shareholder meeting, where the shareholder can exercise their right to vote on company issues or
question company directors.
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Reporting of Stockholders' Equity
Sears Roebuck & Co. Bond Certificate
Public companies can offer company bonds for sale with stock warrants attached.
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Reporting of Stockholders' Equity
Earnings Per Share
Basic formula
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Reporting of Stockholders' Equity
Stock Market
Different kinds of investors are active in stock market.
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Reporting of Stockholders' Equity
Berkshire Hathaway
Berkshire Hathaway has famously never had a stock split, and has never paid a dividend. As a result its Class A shares traded at $121,775.00 as of May
2, 2012, making them the highest-priced shares on the New York Stock Exchange.
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Wikipedia. "File:Berkshire Hathaway.svg - Wikipedia, the free encyclopedia." CC BY-SA
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Reporting of Stockholders' Equity
Balance Sheet
Shareholders' equity in a balance sheet.
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Reporting of Stockholders' Equity
Gerber Products Common Stock Certificate
Companies that issue common stock and reacquire it in the future, reclassify it as treasury stock.
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Reporting of Stockholders' Equity
Exchanges
New shares can be traded on exchanges such as the Nasdaq, but will usually be offered to current shareholders before being put on sale to the general
public.
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Reporting of Stockholders' Equity
1903 stock certificate of the Baltimore and Ohio Railroad
Ownership of shares is documented by the issuance of a stock certificate and represents the shareholder's rights with regards to the business entity.
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Reporting of Stockholders' Equity
Charter of Harvard College
In 1636, New England ministers founded Harvard College, America's first institution of higher education.
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Reporting of Stockholders' Equity
U.S. Corporate Profits
This chart illustrates the overall corporate profit over time in the U.S.
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Reporting of Stockholders' Equity
Corporate Tax Rate of Time (U.S.)
This chart illustrates the effective corporate tax rate in the U.S. over time.
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Reporting of Stockholders' Equity
Allied Paper Corp. Common Stock Certificate
A public company's preferred stock is designated as convertible if it can be exchanged for common stock.
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Reporting of Stockholders' Equity
Stakeholders that use financial statements.
Other comprehensive income can be reported in its own statement of comprehensive income or in a separate section within the income statement.
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Reporting of Stockholders' Equity
Plane Liquidation
Planes are an example of liquidated items when companies "go under. " They are generally auctioned off to the highest bidder.
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Reporting of Stockholders' Equity
A bond from the Dutch East India Company
A bond is a financial security that represents a promise by a company or government to repay a certain amount, with interest, to the bondholder.
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Reporting of Stockholders' Equity
VOC stock
Preferred stock is a security ( a little more modern that this stock from the VOC or Dutch East India Company) that carries certain rights which designate
it from common stock or debt.
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Reporting of Stockholders' Equity
Clientele Type Example
Retirees are more likely to prefer high dividend payouts over capital gains since this provides them with cash income. Therefore, if a company
discontinued paying dividends, the clientele effect may cause retiree shareholders to sell the stock in favor of other income generating investments.
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Reporting of Stockholders' Equity
1903 stock certificate of the Baltimore and Ohio Railroad
Ownership of shares is documented by the issuance of a stock certificate and represents the shareholder's rights with regards to the business entity.
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Reporting of Stockholders' Equity
Earnings Per Share
Net income formula
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Reporting of Stockholders' Equity
SEC
The Securities and Exchange Commission is the department that sets the different regulations regarding stock trading and splitting.
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Reporting of Stockholders' Equity
Marc Benioff
CEOs, like Marc Benioff of Salesforce.com, may have to meet certain financial targets in order to earn his or her bonus. If one of these targets is EPS,
they may have an incentive to try to increase EPS artificially.
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Reporting of Stockholders' Equity
General Foods Common Stock Certificate
Publicly traded companies may offer stock options to their employees as part of their compensation.
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Reporting of Stockholders' Equity
Earnings per share shows the amount of income applicable to each share of common stock.
Diluted earnings per share includes shares of common stock from dilutive securities, such as convertible debt or stock options, in its calculation.
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Reporting of Stockholders' Equity
Current dividend yield
Current dividend yield = Most recent Full-Year Dividend / Current Share Price
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Reporting of Stockholders' Equity
Wall Street circa 1910
Public companies sometimes repurchase their own stock. The reacquired stock is referred to as treasury stock.
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Reporting of Stockholders' Equity
Supreme Court Seal
The Eisner vs. Macomber case was a US Supreme Court Case that helped determine the differences in taxation of cash and stock dividends.
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Wikipedia. "Eisner v. Macomber." GNU FDL http://en.wikipedia.org/wiki/Eisner_v._Macomber View on Boundless.com
Reporting of Stockholders' Equity
A company's dividend decision may signal what management believes is the future prospects of the firm and
its stock price.
A model developed by Merton Miller and Kevin Rock in 1985 suggests that dividend announcements convey information to investors regarding the firm's
future prospects. Many earlier studies had shown that stock prices tend to increase when an increase in dividends is announced and tend to decrease
when a decrease or omission is announced. Miller and Rock pointed out that this is likely due to the information content of dividends.
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Reporting of Stockholders' Equity
General Motors Common Stock Certificate
Public companies issue common stock to raise business capital.
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Wikimedia. "General Motors Corporations Specimen Stock Certificate." CC BY-SA
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Reporting of Stockholders' Equity
1903 stock certificate of the Baltimore and Ohio Railroad
Preferred and common stock both carry rights of ownership, but represent different classes of equity ownership.
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Wikipedia. "B&O RR common stock." Public domain http://en.wikipedia.org/wiki/File:B&O_RR_common_stock.jpg View on Boundless.com
Reporting of Stockholders' Equity
Charles Schwab
Brokerage firms like Charles Schwab earn money by charging a brokerage fee for executing transactions. Thus, participating in a DRIP helps
shareholders avoid some or all of the fees they would occur if they reinvested the dividends themselves.
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Reporting of Stockholders' Equity
Martha Stewart
Martha Stewart was convicted of insider trading, which is not the same as insiders choosing whether to sell their shares in a share repurchase. Insiders
are still at an advantage because they will know not to sell during the share repurchase.
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Flickr. "Martha Stewart | Flickr - Photo Sharing!." CC BY-SA http://www.flickr.com/photos/nrkbeta/2256061768/ View on Boundless.com
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Attribution
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• Global Text Project. "Accounting Principles: A Business Perspective, Volume 2: Managerial Accounting by James Don
Edwards." CC BY 3.0 https://dl.dropboxusercontent.com/u/31779972/Accounting%20Principles%20Vol.%201.pdf
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• Wikipedia. "Eisner v. Macomber." CC BY-SA 3.0 http://en.wikipedia.org/wiki/Eisner_v._Macomber
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Reporting of Stockholders' Equity
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Reporting of Stockholders' Equity
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