Examlex
A distribution in excess of E & P is treated as capital gain by shareholders.
Annual Percentage Rate
The annual rate charged for borrowing or earned through an investment, including any fees or additional costs associated with the transaction.
Effective Annual Rate
The annual rate of interest that accounts for compounding over the year, providing a true reflection of the financial product's yield.
Rate of Return
The net gain or loss on an investment over a specified time period, expressed as a percentage of the investment's initial cost.
Cash Flows
The total amount of money being transferred into and out of a business, affecting its liquidity.
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