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Qualitative observation involves
Retained Earnings
The portion of a company's profit that is held back and not distributed to shareholders as dividends, to be reinvested in the business or used to pay off debt.
Contractual Loan Restrictions
Clauses in a loan agreement that limit the borrower's actions in certain ways to reduce the lender's risk.
Preferred Dividends
Payments made to preferred shareholders before any dividends are distributed to common shareholders, often at a fixed rate and with priority over common dividends.
Retained Earnings
The portion of a company's profits not distributed as dividends to shareholders, but rather reinvested in the business or held as reserves.
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