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December 31
The last day of the year, often used as a cut-off date for annual financial reports and assessments.
Liabilities
Obligations of a monetary nature that an organization must fulfill to others, involving the exchange of economic values over an established timeframe.
Assets
Resources owned by a company that have economic value and can be used to meet debts, commitments, or investments.
Stockholder's Equity
Refers to the ownership interest of shareholders in a corporation, calculated as the company's total assets minus its total liabilities.
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