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A stock corporation has authorized capital stock divided into shares of stock either with or without par value. It's engaged in income-generating activities and authorized to declare dividends. A non-stock corporation has no authorized capital stock.
A stock corporation is a type of for-profit company. Each of its shareholders receives part ownership of the corporation through their shares of stock.
Corporate bylaws are legally required in North Carolina. North Carolina law requires the incorporators or board of directors of a corporation to adopt initial bylaws?per NC Gen. Stat. § 55-2-06. The law doesn't specify when bylaws must be adopted, but this usually happens at the first organizational meeting.
Earnings per share (EPS) is calculated as a company's profit divided by the outstanding shares of its common stock. The resulting number serves as an indicator of a company's profitability. It is common for a company to report EPS that is adjusted for extraordinary items and potential share dilution.
A stock, also known as equity, is a security that represents the ownership of a fraction of the issuing corporation. Units of stock are called "shares" which entitles the owner to a proportion of the corporation's assets and profits equal to how much stock they own.
S corporations are corporations that elect to pass corporate income, losses, deductions, and credits through to their shareholders for federal tax purposes.