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Stockholders' Equity
The residual interest in the assets of a corporation that remains after deducting its liabilities, representing ownership equity.
Balance Sheet
A financial statement that provides a snapshot of a company's financial position at a specific point in time, showing assets, liabilities, and equity.
Book Value Per Share
The financial measure that indicates the per-share value of a company, calculated by dividing total equity minus preferred stock by the number of outstanding shares.
Liquidated
The process of converting assets into cash, usually in the context of dissolving a business or paying off debt.
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