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Contra Equity Account
An equity account where balances are opposite to the normal accounts and are used to reduce the value of equity accounts.
Voting Rights
The entitlements of shareholders to vote on company matters, typically proportional to the number of shares they hold.
Treasury Stock
Refers to shares that were once part of the outstanding shares and have been bought back by the company.
Cash Dividend
Cash payments issued to a certain category of stockholders out of a firm's profits, as resolved by the board of directors.
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