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Initially, When a List Iterator Is Opened on a Non-Empty

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Initially, when a list iterator is opened on a non-empty list, the cursor's position is immediately after the first item in the list.


Definitions:

Contributed Capital

Refers to the capital that is raised by issuing shares of stock, representing the total value of all stock sold to shareholders.

Unrealized Capital

Gains or losses on investments or assets that have not yet been sold or otherwise disposed of, reflecting a potential financial impact.

Paid-in Capital

The amount of capital "paid in" by investors during common or preferred stock issuances, including the par value of the shares and any amount paid in excess.

Subsequent Events

Subsequent events are events that occur after the balance sheet date but before the financial statements are issued or available to be issued, potentially impacting the financial statements.

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