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What are the three requirements that must be fulfilled to create a valid complete gift?
Stockholders' Equity
The residual interest in the assets of a corporation after deducting its liabilities, representing the ownership interest of shareholders.
Equity Securities
Financial instruments representing ownership in a company, such as stocks, which provide a claim to a portion of the company's profits and assets.
Market Prices
The current value at which an asset or service can be bought or sold in a marketplace.
Carrying Value
Carrying Value, also known as book value, is the value of an asset as it appears on a balance sheet, calculated by netting the asset against its accumulated depreciation.
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