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Owners' Equity
The residual interest in the assets of a company after deducting liabilities, representing the ownership stake of the shareholders.
Balance Sheet
A financial statement that provides a snapshot of a company’s financial condition at a specific moment in time, showing assets, liabilities, and shareholders' equity.
Stock Dividend
A distribution of additional shares of a company's stock to its shareholders instead of cash.
Common Stock
A type of security that signifies ownership in a corporation and represents a claim on part of the company’s profits.
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