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TERM Treasury stock Restriction of retained earnings Return on shareholders' equity Earnings - price ratio Limited liability company PHRASE Preferred practice is to disclose in

TERM
Treasury stock
Restriction of retained earnings
Return on shareholders' equity
Earnings-price ratio
Limited liability company
PHRASE
Preferred practice is to disclose
in the notes to the financial statements.
Paid-in capital and/or retained earnings
affected when sold.
Similar to an S corporation, but no limit
on number of owners.
Net income as a percentage of average
book value.
Used in evaluating stock performance.
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