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Researchers measuring aptitude have learned that:
Retained Earnings
The portion of net income that is not distributed to shareholders as dividends but retained by the company for reinvestment.
Dividends Declared
The announcement by a company's board of directors of the intention to pay a dividend to shareholders, indicating the amount and payment date.
Financial Position
A snapshot of a company's assets, liabilities, and equity at a specific point in time, illustrating its economic standing.
Statement of Income
A financial document outlining a company's revenues, expenses, and net income over a specific period.
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