Capital stock is the number of common and preferred shares that a company is authorized to issue, and is recorded in shareholders' equity. Any demand borrowing agreement or agreements made to a corporation or a subsidiary of a corporation whose capital stock is listed on a national exchange.An "accountant" is a person engaged in the public practice of accountancy who is not a certified public accountant as defined in this Chapter. A corporation doing business in North Carolina in any of the capacities outlined in Rule . A corporation is required to issue stock.

Capital Stock Definition In North Carolina

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