Examlex
When documenting for self-protection:
Cash Dividends Payable
Cash dividends payable are dividends that a company has declared to distribute to its shareholders but has not yet paid out.
Payment Of Dividends
The distribution of some of a company's earnings to its shareholders as determined by the company's board of directors.
Beginning Of The Year
Refers to the start of a fiscal or calendar year, marking the point in time when businesses commonly review and adjust budgets, plans, and strategies.
Investing Activities
Financial transactions involving the purchase and sale of long-term assets and other investments not included in cash equivalents.
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