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Stock Options
Financial instruments that give the holder the right, but not the obligation, to buy or sell a stock at a predetermined price within a specific time frame.
Owners' Interests
The equity interest held by shareholders in a corporation, reflecting their claim on the company's assets and earnings.
Complex Capital Structure
A situation where a company has multiple forms of equity, such as common and preferred shares, which can affect earnings per share calculations.
GAAP
Generally Accepted Accounting Principles, which are a common set of accounting rules and standards used in the United States for financial reporting.
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