BOTTOM LINE, in accounting/finance, is specifically net income after taxes. In general, it is an expression as to the end results of something, e.g. the net worth of a corporation on a balance sheet, sales generated from a marketing campaign, or final decision on most any subject (Often said: 'give me the bottom line').
EQUITY CAPITAL is a form of financing where equity in a business is sold to private investors.
SUBSTANTIATED is where the subject is supported with proof or evidence.
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