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Stockholders' Equity
The ownership interest of shareholders in a corporation, represented by their shares of the company's stock.
Cash Dividend
It's a payment made by a company out of its profits to shareholders, distributed in cash, based on the number of shares held.
Expense
An outflow of resources or incurrence of liabilities that result from a company's operations, aimed at generating revenue.
Prior Period Adjustment
A correction of errors in financial statements that were made in previous periods, affecting retained earnings on the balance sheet.
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