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Short-Term Portion of Long-Term Debt
The part of a company's long-term debt that is due to be paid within the following twelve months.
5-Year Bank Loan
A financial agreement where a bank lends money to a borrower, to be repaid with interest over a period of five years.
Financial Statements Linkage
The connection and relationship between different financial statements (e.g., balance sheet, income statement, cash flow statement) to assess the financial health of a business.
Retained Earnings
The cumulative amount of profit retained by the company and not paid out in the form of dividends to owners.
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