The sampling distribution of 
is based on a normal distribution on samples of any size.
Definitions:
Cash Dividend
A payment made by a company out of its profits to shareholders, usually in the form of cash.
Common Shares
Equity securities that represent ownership in a corporation, providing voting rights and a share in the company's profits via dividends.
Available-for-sale Securities
Financial assets that are not classified as held-for-trading or held-to-maturity, and can be sold in the market.
Fair Value
An estimate of the market value of an asset or liability, based on current prices in an active market or valuation models, indicating what a willing buyer and seller would agree to exchange it for.
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