1. With a small stock dividend

1. Retained Earnings is reduced by the market value of the common stock
2. Retained Earnings is reduced by the par or stated value of the common stock
3. AOCI is reduced by the difference between the market value and the par or stated value of the common stock
4. AOCI is increased by the difference between the market value and the par or stated value of the common stock

2. Which of the following is true?

1. Value changes in a derivative designated as a cash flow hedge are deferred in Retained Earnings and then reflected in income in the year the hedged cash flow occurs.
2. Noncontrolling interests occur when one company acquires less than 100% of another and then issues consolidated statements .
3. Both of the above.
4. Neither of the above.