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Stockholders' Equity
The residual interest in the assets of a corporation that remains after deducting its liabilities, representing ownership interest.
Book Value
The asset's recorded value on the balance sheet, determined by subtracting any depreciation or amortization from the asset's cost.
No-Par
Refers to stocks issued without a par value, meaning the stock's value is not set and can be determined by the company's board of directors.
Stated Value
A specified value assigned to no-par-value stock by the company's board of directors.
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