When someone talks about buying, selling, or owning stock in a company, they’re usually referring to common stock—one or more “shares” that represent fractional ownership of a business.

Preferred stock is a hybrid security that has features of both common stock and corporate bonds. Preferred stock is a unique type of equity that grants shareholders priority over common ...

In the shareholders' equity section of the balance sheet, the par value of issued shares is listed as common stock or preferred stock. Share capital may appear as: Paid-up capital to represent ...