| Debenture bond | An unsecured bond, dependent upon the general credit of the issuer.
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| Sinking fund | Cash or other assets set aside for the retirement of a debt.
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| Stock certificate book | A book of serially numbered certificates with attached stubs. Each stub shows the corresponding certificate number and provides space for entering the number of shares represented by the certificate, the name of the shareholder, and the serial number of the certificate surrendered in exchange for the new one. Surrendered certificates are canceled and replaced in the certificate book.
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| Stock registrar | An institution charged with responsibility for avoiding overissuance of a corporation's stock. Every new certificate must be presented to the registrar for examination and registration before it is issued to a stockholder.
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| Stock transfer agent | An institution responsible for maintaining detailed records of shareholders and handling transfers of stock ownership.
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| Stockholders ledger | A record showing the number of shares owned by each stockholder. This is the basic record used for preparing dividend payments and other communications with shareholders.
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| Treasury stock | Shares of its own stock acquired by a corporation for the purpose of being reissued at a later date.
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| Trust indenture | The formal agreement between bondholders and the issuer as to the terms of the debt.
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