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The best answer to both the flatness and horizon problems is
Unrealized Losses
Losses on investment or asset values that have decreased in market value but haven’t actually been sold by the company.
Dividends Declared
The amount of earnings a company has decided to pay out to its shareholders as dividends.
Diluted Earnings
A company's earnings calculated with the assumption that all convertible securities have been converted into common stock.
Preferred Stock
A class of ownership in a corporation that has a higher claim on assets and earnings than common stock, usually with predetermined dividend payments.
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