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The effectiveness criteria associated with the internal process model is
Shareholders' Equity
The residual interest in the assets of a corporation after deducting liabilities.
Changes in Equity
Movements in the value of an entity's equity over a period due to profits, losses, contributions from or distributions to owners.
Retained Earnings
The portion of net income that is not distributed to shareholders as dividends but retained by the company for reinvestment.
Dividends Declared
The announcement by a company's board of directors of the intention to pay a dividend to shareholders, indicating the amount and payment date.
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