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Stockholders' Equity
The residual interest in the assets of a corporation after deducting liabilities, representing owners' claims on the company's resources.
Treasury Stock
Shares initially released to the public and then bought back by the corporation that issued them, diminishing the overall supply of shares on the market.
Paid-in Capital
The amount of money that a company has received from shareholders in exchange for shares of stock, above the par value of the shares.
Separate Legal Entity
An entity, such as a corporation or limited liability company, recognized by law as having rights and obligations distinct from those of its members or owners.
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