Examlex
Which of the following terms is most synonymous with "reliability"?
Share Premium
The amount received by a company over and above the face value of its shares when issuing them.
Prior Period Adjustments
Adjustments made to the financial statements to correct errors or account for omitted transactions from a previous period, not part of current period earnings.
Retained Earnings
The part of net profits not distributed as dividends, instead kept by the company for reinvestment in its main operations or for debt repayment.
Earnings Per Share
A financial metric that measures the amount of profit allocated to each outstanding share of a company's common stock.
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