AUDIT TRAIL is a step-by-step record by which financial, business, and quality assurance data can be traced to its source. For example: checking the validity of an accounting entry through the step-by-step record by which accounting data can be traced to their source.
PAID-UP CAPITAL is the total amount paid by shareholders for their shares of capital stock.
STATUTE is an act passed by a legislative body, e.g. U.S. Congress.
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