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Statement of Financial Position
A financial report that shows the assets, liabilities, and equity of a company at a specific point in time, providing a snapshot of its financial health—also known as a balance sheet.
Preferred Shares
A class of ownership in a corporation that has a higher claim on its assets and earnings than common shares, often with predetermined dividend payments.
Common Shares
A type of equity ownership in a corporation, with voting rights and the potential to receive dividends.
Debt to Total Assets Ratio
A financial metric indicating the proportion of a company's assets financed through debt, reflecting financial leverage and risk.
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