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Asset Revaluation
The process of adjusting the book value of a company's assets to reflect their current fair market values.
Dividends
Payments made by a corporation to its shareholder members. It is the portion of corporate profits paid out to stockholders.
Surplus
The amount by which revenue exceeds expenses in a given period, indicating a positive financial state.
Share Option
A right granted by a company to its employees or executives to purchase shares in the company at a preset price, often used as part of compensation packages.
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