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Its a liablity from the perspective of Business. But it is the net worth from the perspective of the investor.
Shares are always liability, as they are part of capital, which is part of liability.
Though commonshare holders are paid last at the time of liquidation they have to be paid. So they are a liablity. But they are less expensive that debentureholders as they are not paid a fixed amount. Comon shareholders do not get paid if there is a loss but debenture holders have to be paid.
