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Retained Earnings
The portion of a company's profit that is held or retained and not paid out as dividends to shareholders.
Common Shares
A type of equity investment representing ownership in a corporation, with rights to dividends and voting at shareholder meetings.
Equity Method
An accounting technique used by firms to assess the profits earned by their investments in other companies, by reporting these profits as income.
Intercompany Profit
Profits that arise from transactions between entities within the same parent company, often requiring elimination for consolidation purposes.
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