[Solved] Things that we can see with the naked eye simply by looking at them are known as_____. A)constructs B)indirect observables C)observation terms D)reification concepts E)dimensions Nonparticipating: Refers to an insurance policy, financial instrument, or other contracts that do not entitle the holder to share in the profits or surplus of the issuer. Cash Dividends: Payments made by a corporation to its shareholders out of its profits or reserves in the form of cash. Dividend Yield: null Earnings per Share: A financial ratio calculated by dividing a company's net income by its number of outstanding shares of common stock.