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Market Value
The current value of an asset or company based on market prices, reflecting what the market is willing to pay for it.
Common Shares
Equity securities that represent ownership interests in a corporation, giving holders voting rights and a share in the company's profits via dividends.
Replacement Cost
The current cost of replacing an asset with a similar one at its current market value.
Risk-Free Rate
The theoretical rate of return on an investment with zero risk, often represented by the yield on government securities like U.S. Treasury bonds.
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