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Stockholders' Equity
The residual interest in the assets of a corporation after deducting its liabilities, often divided into share capital and retained earnings.
Common Stock
A type of equity security that denotes ownership in a corporation, entitling the holder to a claim on part of the company's profits in the form of dividends and voting rights.
Common Stock Account
An equity account that represents the ownership interests of common shareholders in a company.
Stated Value
A value assigned to a company's no-par value stock by the company’s board of directors.
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