# A B C D E F G H I J K L M N O P Q R S T U V W X Y Z

1. The closing down or bankruptcy of a company and paying off debts to the shareholders. Debt payments are in order of priority: preferred shareholders are paid first, ending with common shareholders.

2. Also refers to the forced sale of an investor's account after failure to meet a margin call.

3. Converting assets into cash.

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