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Net Assets
The difference between an entity's total assets and total liabilities, representing the owners' equity in a company.
Year-end Adjustment
Adjustments made to financial statements at the close of a fiscal year to account for all financial activities and ensure accuracy in reporting.
Market Value
The current price at which an asset or service can be bought or sold, determined by the supply and demand dynamics in the open market.
Common Stock
Shares of ownership in a corporation that entitle the shareholder to vote on corporate matters and receive dividends, subject to the company's profitability.
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