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Financial Position
A snapshot of the resources a company controls and its obligations at any given time, indicating its economic standing.
Stock Dividend Distributable
A declaration by a company’s board of directors to issue a dividend in the form of additional shares rather than cash.
Shareholders' Equity
The residual interest in the assets of a corporation after deducting its liabilities; represents ownership interest.
Canada Business Corporations Act
The Canada Business Corporations Act is federal legislation that governs the incorporation and operation of corporations in Canada.
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