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Japanese poetry
Retained Earnings
The portion of net earnings not paid out as dividends, but retained by the company to be reinvested in its core business or to pay debt.
Contractual Loan Restrictions
Stipulations within a loan agreement that limit certain actions of the borrower to protect the interests of the lender.
Preferred Dividends
Preferred dividends are payments made to preferred shareholders before any dividends are paid to common shareholders, typically at a fixed rate.
Operating Expenses
Costs associated with the day-to-day functions of a business, excluding the cost of goods sold.
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