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Stockholders' Equity
The portion of the balance sheet that represents the capital received from investors in exchange for stock (paid-in capital), donated capital and retained earnings.
Cash Dividend
A payment made by a company out of its earnings to shareholders, usually in the form of cash.
Liquidating Dividend
A type of dividend paid by a company to its shareholders out of its capital base, essentially returning a portion of the capital initially invested back to the shareholders.
Earnings Per Share
A metric for assessing a company's earnings, determined by dividing its net income by the total outstanding common stock shares.
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