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Common Stock
Equity ownership in a corporation, with voting rights and the potential for dividends, representing a claim on a portion of the company's assets and earnings.
Fair Value
The estimated market value of an asset, based on current prices in an open and competitive market.
Stock Option Plan
A scheme offered by a company to its employees, allowing them to purchase company shares at a predetermined price after a set period.
Paid-In Capital
The amount of money that a company has received from shareholders in exchange for shares of stock.
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